Employer PAYE Reference Number
Employers who are registered with HMRC (HM Revenue & Customs) will be supplied with several different reference numbers. These can be confusing to understand and frequently become lost. However, your ERN (Employer Reference Number), which is often known as your PAYE (Pay As You Earn) reference number, should be one you look after.
What’s a PAYE Reference Number?
An employer PAYE Reference Number is supplied to all businesses which register with HMRC as an employer. The taxman issues these unique numbers, comprising of a set of letters and numbers, which are specific to an individual company.
The number comprises of two parts, the first is an office number from HMRC which is 3 digits long and then a unique reference number for your company. When you register with HMRC your welcome pack will detail your specific Reference Number.
Under what circumstances do I need a PAYE?
Your PAYE reference number is needed for range of different duties. One of the most important is when you need to submit the PAYE end of year returns. Too often the PAYE reference number is missing and this leads to the return being rejected.
It will also be required to understand your Auto Enrolment date for the upcoming Pension Reforms. Try the Auto Enrolment Staging Calculator.
What to do if I have lost my PAYE/ERN?
It’s very important to keep your reference number in a safe place as it is required throughout the financial year. If the number has become lost then you will find it on the yellow PAYE payslip book given by HMRC. You can also find it on P60’s or P45s for current or previous employees.
We have designed an employers guide to the new pension rules, please complete the form to download your free copy. Alternatively please contact us for further information or to speak to a workplace pension specialist.