National Insurance
How to get a NATIONAL INSURANCE NUMBER
To get a national inurance number, you need to be interviewed. To arrange an interview you can telephone the NATIONAL EMPLOYMENT NINO APPLICATION Telephone number on 0845 600 0643. Or, you can ask for help at a Jobcentre Plus Office
National Insurance Interview Documents Required
For further information click here to see the Advice Guide published by the Citizens Advice Bureau
National Insurance for people coming to the UK
When you come to work in the UK you have to register for a National Insurance number and immediately start paying National Insurance contributions in the UK on the same basis as other people who normally live and work here.
If you are employed by a UK employer or are attached or seconded to a host business or client business in the UK, that business will operate National Insurance by deducting Class 1 employee’s National Insurance from your pay.
If you have a foreign employer and there is no other business in the UK responsible for operating National Insurance, you will be required to pay Class 1 employee National Insurance directly to HM Revenue & Customs. You should contact your local HM Revenue & Customs office and ask about opening a Direct Payment scheme.
There are some limited exemptions from National Insurance that operate for certain employees and self employed people coming to live and work temporarily in the UK.
Coming to the UK from European Economic Area Countries
There are special rules if you are coming to the UK from:
Austria, Belgium, Denmark, Finland, France, Germany, Gibraltar, Greece, Iceland, Italy Liechtenstein, Luxembourg, The Netherlands, Norway, Portugal, Republic of Ireland, Spain, Sweden, Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovakia and Slovenia. Switzerland is not in the EEA but applies most of the same rules.
From 1 January 2007 Romania and Bulgaria join.
If you come to the UK with a certificate E101 or E102 from one of these countries showing that you are exempt under the special rules, you will be exempt from National Insurance until the certificate expires.
These certificates are most commonly issued where a person works in one country and then is sent by their foreign employer to work in the UK for a time.
If you are in business for yourself in your home country and you are self-employed in the UK, you may be able to qualify for an E101 or E102.
The country where you are normally in business will advise you whether you can be issued with an E101 or E102.
European Economic Area rules mean that if you do not hold an E101 or E102 you will be required to register for a National Insurance number and pay National Insurance contributions on the same basis as a person who normally lives and works here.
Coming to the UK from Social Security Agreement Countries
There are special rules if you are coming to the UK from:
Barbados, Bermuda, Canada, Israel, Jamaica, Japan, Jersey and Guernsey, Korea, Mauritius, Philippines, Turkey, United States of America, Yugoslavia (not including Slovenia).
If you come to the UK with a certificate from one of these countries showing that you are exempt under the special rules, you will be exempt from National Insurance until the certificate expires. These certificates are normally issued where a person works in one country and then is sent by their foreign employer to work in the UK for a time.
If you are in business for yourself in your home country and are intending to carry on your business in the UK, you may be able to qualify for such a certificate.
The country where you are normally work will advise you whether you can be issued with a certificate.
If you do not hold a certificate from your home country, you will be required to register for a National Insurance number and pay National Insurance contributions on the same basis as a person who normally lives and works here.
Coming to the UK - Employees not from the European Economic Area, Switzerland or Social Security Agreement Countries
Employees
The basic rule is that anyone coming to the UK to work is required to register for a National Insurance number and pay contributions from the outset. If you are not covered by one of the agreements with European Economic Area countries, Switzerland or Social Security Agreement Countries there are certain exemptions:
Foreign employer sending employee to UK
NICs are not payable for the first 52 weeks starting from the first Sunday after the employee arrives in the UK for an employee:
- not normally living or working in the UK;
- who has been sent to work here temporarily by an overseas employer; and
- the employer has a place of business outside the UK even if the employer also has a place of business in the UK; and
- the employee continues to work for the overseas employer.
Students
NICs are not payable for the first 52 weeks starting from the first Sunday after the employee arrives in the UK for an employee who is a student studying full-time outside the UK if:
- they do not normally live in the UK; and
- the work is carried out during their holidays; and
- the work is similar to, or related to, their studies
Apprentices
NICs are not payable for the first 52 weeks starting from the first Sunday after the employee arrives in the UK for an employee who is employed outside the UK in a role similar to an apprentice, if
- the employee does not normally live in the UK; and
- starts work in the UK before reaching the age of 25; and
- the work in the UK is similar to, or related to, their work outside the UK.
When the 52 week period finishes, the normal rules about working out, paying and recording NICs apply.
