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2106. My new employee doesn't have or doesn't know his National Insurance number. Can I enter him on the payroll?
 
Yes, you can enter the employee on the system as normal and you can temporarily use 'NA' in employee's NINo box and continue with employee creation. When you E-file in a P46 or P45 to the HMRC they will be able to trace the NINo and will let you know. If the employee has never had a NINo ask them to contact their local Jobcentre Plus office to obtain a NINo ASAP. For more information on the National Insurance Number click here