Insurance number / pre settlement / tax

Hi team, My husband moved to the UK in April 2024. He applied for pre settlement status and his currently waiting for a reply. He has a certificate of application which allows him the right to work, rent, get benefits etc. He is still waiting for a response in regards to the status of his emigration/ pre settlement. He applied for a national insurance number, and we provided all the documents necessary including is new job contract and prof of address. They declined his request for NIN. Since then we have not re applied because we were told he is not going to be given a NIN while his pre settlement status is not established. Meanwhile he was working a part time job, earning around £500 per month. We thought he was not being taxed because of the low amount. He has now found a new job, full time. We are worried that he is going to be on emergency tax because he does not have NIN? I also read that the first year working in the UK until 12,500 earnings you don’t get taxed. Would this apply to him? Could we try to re apply for insurance number even if no response from pre settlement status? How long can we expect for the answer of pre settlement to take? Since it has been a few months now. Thank you Daniela

Hi Daniela,
If your husband is entitled to work in the UK you should still be able to start employment without a NINO, but it should be applied for when possible. Your husband should receive a P45 from his old employment, from what you describe they are probably using the correct tax code for him 1257L there if he is not paying any tax. If so then he should hand this P45 into his new employer so they can continue with the same code. If he starts before he recieves his P45 he should sign a P46 with the new employer until he gets his P45. The tax free amount for 2024/2025 for people earning under 100k is 12575, the is spread over the 12 month of the tax year April - March, this equates to 1047 tax free earnings every month.
Thank you.