Employers Reference Number (ERN), also known as Employer PAYE reference.
With effect from 1st April 2011 there is a new Government (Department of work and Pensions) and FCA requirement
that insurance companies ask for the ERN when offering Employers Liability. This is so that in future years,
injured parties (or their legal representation) will be able to easily trace their Employer Liability insurers.
The ERN is often referred to on tax forms as employer’s PAYE reference and is provided by HMRC to every business
registered with them as an employer. It can be found on many official documents such as P11D, P45 and P60. If the
business has more than one ERN, you must individually provide each number together with the name of the subsidiary
company. Some employers who pay all their employees below the PAYE threshold (£503.00 monthly) will be exempt as
they do not have an ERN.
The ERN is found on many documents including P45, P60, P11/D and many payslips - see images below:
ERNs will normally begin with three numbers (representing the tax office whose catchment area the employer
falls into) followed by a forward slash and then a combination of letters and numbers. e.g. 083/WY12345.