The National Insurance Number (NINO) is, perhaps, the most important number an individual will ever be allocated as it is used by many organisations for many different purposes.
It is extremely important that NI history is recorded against the NINO for entitlement to some State benefits, particularly State Pension
When it comes to payroll processing, the NINO is a vital piece of ‘matching data’ for HMRC.
Essentially, this unique number is used to match an employee in payroll software to an individual on HMRC’s system.
Where there is a…