Guidance

Transfer employer's National Insurance to one employee

Use this pre-approved legal document to transfer employer’s National Insurance liability to a single employee.

From:
HM Revenue & Customs
Published
5 November 2014
Last updated
1 May 2025 — See all updates

Documents

Transferring employers National Insurance to the employee: make a single transfer

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Details

Use this HMRC pre-approved legal document to transfer your employer’s National Insurance liability to a single employee who has employment related securities, like shares from a share scheme.

If you’re transferring your National Insurance liability for more than one employee, use the HMRC pre-approved 2-part legal document.

Updates to this page

Published 5 November 2014
Last updated 1 May 2025 show all updates

  1. The document 'Transferring employers National Insurance to the employee: make a single transfer' has been updated and is now a pre-approved HMRC legal document.

  2. Clearer title

  3. First published.

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