What to expect from your employer
Employee tax codes and National Insurance
As an employee, you employer has many responsibilities to you in law. For tax purposes employers have obligations to HMRC and employees.
These include requirements to properly follow the PAYE regulations, to deduct the appropriate tax from your wages, to pay the tax over to HMRC and to provide you and HMRC with forms detailing your income, benefits in kind and tax deductions.
You should receive payslips, P60s, P11D and P45 forms as appropriate (see basic forms page for details).
If you do not have the right paperwork, you may not be able to prove that the correct tax and National Insurance has been paid. This means that you could miss out on tax refunds and find that you are ineligible for some National Insurance benefits (including state pension) if you need to claim.
In the worst case, HMRC might even expect you to pay the tax yourself. It is therefore vital that you raise this issue with your employer as soon as possible and take advice if the situation is not resolved fast.
In some cases, asking HMRC for a statement of your National Insurance account may help. This can be done on line via the Gov.uk website HMRC website – https://www.gov.uk/check-national-insurance-record#5