An employer PAYE reference number, 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.
Do I need an employer PAYE reference number?
You’ll need to register as an employer for PAYE when you take on staff who are paid more than £5,000 per year (£96 per week), and report their pay and any deductions you make.
You won’t need to register if:
- You don’t employ anyone
- You become an employer but your new employee is paid less than the £5,000 threshold
Use our free online salary and tax deductions calculator to work out the cost of hiring someone.
How do I get an employer PAYE reference number?
You’ll need to complete an online PAYE registration form. HMRC will send your employer PAYE reference number in the post along with your Accounts Office Reference Number. You’ll need these reference numbers each time you submit reports to tell HMRC about your employees’ wages.
What is the difference between an Accounts Office Reference Number (AORN) and an employer PAYE reference?
| Reference | Format | Purpose |
| Accounts Office Reference (AORN) | A 13 digit reference number shown as a series of letters and numbers, usually in the format 123PA12345678 | Identifies your payment account when you send money to HMRC |
| Employer PAYE Reference | Consists of your tax office number, a slash, and an identifier code (e.g., 123/AB456) | Identifies your specific payroll scheme |
How do I check my employer PAYE reference number?
Your ERN will be shown on any letters or emails between you and HMRC which relate to your registration as an employer. You might also see it called a PAYE reference number because it’s used to identify you as an employer when processing payroll.
If you’re an employee then your employer’s PAYE number might be included on your payslips, a P45, or a P60 from the employer it relates to. You can also ask your employer to provide this information to you.
What happens after I get my employer reference?
Once registered as an employer, you’ll need to set up and run payroll to pay your employees’ wages correctly and report this information to HMRC. Learn more about becoming an employer.
Learn more about our online accounting services for businesses and employers. Call the team on 020 3355 4047, or get an instant online quote.
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