Starting a new business? Get 40% off our accountancy services for 3 months! 😎
Starting a business? Get 40% off 😎
An Employer Reference Number (ERN), also known as a PAYE reference or tax reference number, is a unique reference number which HMRC issues to employers when they register for PAYE.
You’ll need to register as an employer for PAYE when you take on staff who are paid more than the PAYE tax threshold, so that you can report their pay and any deductions you make. You won’t need to register if you don’t employ anyone, or if you become an employer but your new employee is paid less than the PAYE threshold.
You’ll need to register for PAYE and get an Employer Reference Number if any director or employee earns over the Lower Earnings Limit for National Insurance at £6,396 per year).
Learn more about Setting Up Payroll if you’re just getting started.HMRC will send you your Employer Reference Number (ERN) when you register as an employer for PAYE, along with your Accounts Office Reference Number.
This 13 digit reference number will be shown as a series of letters and numbers, usually in the following format: 123PA12345678. You’ll need to use this reference when you make PAYE payments to HMRC as an employer.
From just £6 per payslip