If you individually or as a group decide to start a business, where at least one person will be employed-either on a part time or full-time basis then you must register with the National Insurance Office within seven (7) days of starting your business
At the NIC Office you will be provided with a registration form. The form is designed to capture the relevant particulars of your business and when completed a registration number will be issued to you. This number is your permanent identification at the NIC. It never changes and and is never re-issued at the cessation of business.
It must be quoted on all correspondence between you(the employer) and the National Insurance Office.