HRD & Payroll Solutions continues to bring HR Zone members a range of HR and payroll tips in 2005. A market leader in the provision of HR and Payroll training and nationally recognised professional qualifications, HRD & Payroll Solutions are highly experienced in teaching about common HR and payroll problems. A wide selection of tips, tricks and guidance can be seen below. HRZone highly recommends that any tips are taken as a starting point for guidance only.
Question: How are HMRC forms completed if we do not have an NI number for an employee?
Payroll Tip: An employee’s NI number is used to identify an employee by HMRC for both tax and NICs purposes. Employers should, therefore, make every effort to obtain the number, using the HMRC’s tracing procedures if necessary. All forms and correspondence relating to individual employees should quote the employee’s NI number – it allows the employee’s contribution record to be maintained more accurately and allows HMRC to respond more promptly to queries.
If an employee’s NI number is not known, the employer should not create what used to be known as a “temporary NI number”. The format was generally the letters TN, followed by the employee’s date of birth, followed by the employee’s gender, M or F, for example, TN310855M. Temporary numbers are not acceptable to HMRC and should not be used on any documents. In particular, if they are entered on an employee’s P14 End of Year Summary, the form may be rejected and, in the case of P14s filed electronically, the whole batch of P14s may be rejected.
Some payroll systems still generate temporary numbers even though they do not print them onto P14s. Care should be taken to ensure that the existence of a temporary number does not prompt anyone to write it on a form being sent to HMRC.
In the absence of an employee’s NI number, HMRC’s instructions for completing standard forms that are completed by hand or printed out by computer are as follows:
- forms P14 and P38S: leave the box blank, but ensure the employee’s date of birth is shown
- form P38A: enter the words “Not Known”
- forms P11D, P9D and P46(Car): leave the box blank
- forms P45 and P46: leave the box blank.
Previous HR and Payroll tips
Publishing discipline and grievance procedures
Banning alcohol in the workplace
Recovering relocation expenses
Redundancy and “bumping”
Written confirmation of disciplinary sanction
The burden of proof in workplace discipline
Entitlement to benefits during maternity/adoption leave
Definition of full-time and part-time work
Returning to work following maternity or adoption leave
Holiday pay for long-term sick absentees
Handling payments in weeks 53, 54 and 56
Care of employees’ property
Immigrant workers
Medical check-ups and eyesight tests
Expiry of disciplinary warnings
Recovery of statutory maternity, paternity and adoption pay
Recouping training costs
Reservist training and paid time off
New recruit fails to show
Deductions from wages
Failure to attend a disciplinary hearing
Notice definitions
Credit cards
Is stress a disability?
Part of property used for business purposes
Deduction for capital contributions towards a company car
Dealing with CV liars
Managing staff with criminal records
Behaviour at work functions
Pay and jury service
Employee handbooks
Employee contributions to accommodation
References
Interview notes
Tax and mobile phones
Reasonable alternative work
Car tax allowances
Excessive home-to-work travel
Benefits – Tax and NICs implications
Victimisation
Payments for private medical insurance
Different jobs, different contracts?
Holiday pay for shift workers
Re-employment of dismissed workers
SSP and the percentage threshold scheme
Maternity suspension
Developing women managers
Entertainment and gifts
Managing capability
Reducing the P11D workload
Making rules work
Payroll tip: Rolled-up holiday pay
National Insurance numbers, P14s and P46s
Workplace relocation
Returning company clothing
Recovering holiday pay
Racial balance
Frequent absence
Bad language in the workplace
Employing EU nationals
Revealing employee information
Wage deductions for parking fines
Sex discrimination
Disciplinary records
Custom and practice
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Gross misconduct
Employee sent to prison
HR Tip – Probation periods
Breach of notice period
Notice for senior staff
Developing women managers
A promotion that failed
Fixing holidays
Holiday for temporary employees
A redundancy problem
Behaviour outside work
Suspension from work
Informing employees of new legislation
Deductions from wages
Children on site
Workplace affairs
Disabled workers
Attitude problems
Redundancy selection
Custom and practice
Working Bank holidays
Disciplinary and dismissal procedures
Time off work for funerals
References
Translating rules
Banning smoking at work
Burden of proof
Contracts of employment
