What Is an Employer PAYE Reference Number?

Most people first notice their employer PAYE reference mid-way through a tax form. At that point, knowing where to look is all that matters.

The employer PAYE reference is a code HMRC assigns to every registered employer. It links your pay, tax, and National Insurance to the right employer in HMRC records.

Without it, tax rebate claims and Self Assessment returns can stall. Universal Credit applications and student loan queries also require the employer PAYE reference.

Every business operating a PAYE scheme holds a unique reference number. Keeping it to hand saves time when you need to submit a form quickly.

The employer PAYE reference appears on key documents including your P60 and P45. Both are reliable places to find your HMRC PAYE reference quickly.

This guide covers the format of the reference, the documents it appears on, and when you need it. It also explains where to find your employer PAYE reference if it is missing.

Employer PAYE Reference: Definition and Alternative Names

The employer PAYE reference number is a unique identifier. HMRC assigns one to every business when it first registers as an employer.

Each reference is tied to a specific PAYE scheme. That scheme records wages paid, income tax deducted, and National Insurance contributions made for employees.

The code is also known as the employer reference number (ERN). Other names include HMRC employer reference, PAYE scheme number, and payroll reference number.

All of these terms refer to the same code. Recognising the different names helps when you encounter them on forms or HMRC correspondence.

The employer PAYE reference identifies the payroll scheme, not you as an individual. Your National Insurance number serves as your personal tax identifier.

Even so, the employer PAYE reference matters to you as an employee. It connects your pay records to your employer in HMRC’s systems.

Several official forms require you to supply it alongside your own personal details. Knowing where to find it in advance avoids delays when those forms arise.

Employer PAYE Reference Format: What the Number Looks Like

The employer PAYE reference follows a standard two-part format. A three-digit number comes first, identifying the relevant HMRC tax office.

A forward slash follows that office code. After the slash comes a sequence of letters and numbers unique to each employer’s PAYE scheme.

A typical employer PAYE reference looks like this: 123/AB45678. The digits before the slash identify the HMRC office.

Characters after the slash form the employer-specific identifier. This section varies in length from one employer to another.

When entering the reference on a form, include the full code. Leaving out the three-digit office prefix is a common error.

That omission can delay HMRC processing your submission. Check the reference against your P60 before submitting any form.

The employer PAYE reference format is the same for every UK employer. Only the employer-specific part after the slash differs.

You may see this code labelled as the payroll reference number or HMRC PAYE reference on older documents. Both names refer to the same identifier.

Where to Find Your Employer PAYE Reference Number

Several documents and digital services display your employer PAYE reference. Most of the time you can locate it without contacting your employer or HMRC directly.

Your P60 end-of-year certificate

The P60 is the most reliable source. Look for a box labelled “Employer’s PAYE reference” near your employer’s name and address.

A P60 is issued after each tax year ends. The tax year runs from 6 April one year to 5 April the next.

Your P45 when leaving a job

A previous employer’s reference appears on your P45. Full details of the P45 form are in this guide to the P45 and your tax.

Your payslip

Some employers include the reference on payslips. There is no legal requirement for them to do so, and many do not.

If yours does not carry it, your P60 or the HMRC app are more reliable options.

The HMRC app and personal tax account

Both the HMRC’s free app and the personal tax account service display your employer PAYE reference in your PAYE income tax history.

Sign in through Government Gateway to access either service. Setup takes around ten minutes for first-time users.

If none of these sources work, your payroll or HR department can confirm the reference on request.

When and Why You Need the Number

There are several situations where you may need to supply your employer’s PAYE reference. Having it ready avoids unnecessary delays with HMRC.

These are the most common circumstances where it is required:

• Claiming a tax rebate: HMRC requires the reference on a P87 expenses of employment form or on an online IForm. Claims submitted without it are routinely returned.
• Filing a Self Assessment return: the employment pages include a field for this reference. It applies to employed income and PAYE expense claims.
• Universal Credit: when reporting employment income, you may be asked for the reference. The DWP uses it, alongside HMRC records, to verify your earnings.
• Student loan repayments: your employer deducts these through payroll. If you raise a query, the reference helps HMRC identify the correct records.

If you had more than one employer during the relevant period, you need a separate reference for each role.

Locate each one from the corresponding P60 or P45 for that employment.

How Employers Use and Locate the Reference

HMRC issues a PAYE reference when a business first registers as an employer. It is tied to the payroll scheme, not the business entity itself.

A business running more than one payroll scheme holds a separate reference for each. Keeping them distinct avoids errors when filing returns.

The reference appears on all HMRC correspondence about PAYE: registration letters, payment reminders, and filing notices. Every P45 and P60 issued to staff also carries it.

If the reference has been misplaced, HMRC correspondence is the quickest way to recover it. Copies of P45s or P60s issued to employees are a reliable backup.

The HMRC PAYE for employers overview on GOV.UK covers registration, filing deadlines, and payroll obligations.

Keeping the reference accessible in payroll records avoids delays. End-of-year returns and responses to HMRC queries both require it.

New employers receive their reference in a letter from HMRC shortly after registration. That letter should be stored safely for future reference.

Steps to Take When the Reference Is Missing

Start with your payroll or HR department. They are required to keep accurate payroll records and can confirm the reference for current employees.

For a previous employer, check old correspondence about your pay. Offer letters and payroll emails sometimes include the reference.

Your P60 or P45 from that employment is another reliable source. Both documents carry the employer’s PAYE reference.

HMRC’s employer helpline can confirm the reference after your identity has been verified.

The HMRC contact page on GOV.UK lists current contact options and opening hours.

To find employer PAYE reference details for a current employer, the HMRC app is the fastest digital option. The PAYE registration number appears in your income tax history section.

Do not delay a tax return solely because the reference is missing. In some cases HMRC accepts supporting information in its place.

Processing times may increase without it. Locating the reference before submitting is the faster route.

Employer PAYE Reference and Your Tax Documents

Understanding how the employer PAYE reference connects to your tax documents helps you spot errors early.

Your P60 shows your total pay and deductions for the tax year. The PAYE reference on the P60 confirms which employer’s scheme those figures belong to.

If you hold P60s from two different employers, each carries a different employer PAYE reference. Keeping both safe makes future claims straightforward.

Your P45 covers the tax year up to your leaving date. That document’s reference helps your next employer apply the correct tax code from day one.

UK tax rates and the tax deducted from your pay depend on your tax code. HMRC issues that code to your employer using the employer PAYE reference.

If your tax code is wrong, the reference helps HMRC trace and correct the error.

More detail on tax codes is available in the tax code guide on this site.

Your employer PAYE reference is a small but important part of the UK tax system.

It identifies your employer’s payroll scheme to HMRC. The reference appears on your P60, your P45, and sometimes your payslip.

You are most likely to need it for a tax rebate claim or a Self Assessment return. Universal Credit applications may also ask for it.

In most cases, your P60 or the HMRC app is the quickest place to find it. Your payroll department is a reliable fallback if those options do not help.

The income tax FAQs section covers the forms and processes connected to your employer PAYE reference in more detail.

Key Takeaways: Employer PAYE Reference

The most important points about the employer PAYE reference are:

• The employer PAYE reference is a unique HMRC code — three digits, a forward slash, then an employer-specific alphanumeric sequence.
• You can find it on your P60, your P45, some payslips, and through the HMRC app or your personal tax account on GOV.UK.
• You need it for P87 tax rebate claims, Self Assessment employment pages, and Universal Credit income reporting.
• If you had more than one employer during a claim period, you need the separate reference for each role.
• Employers find their reference on HMRC correspondence, issued P45s and P60s, or via the HMRC employer helpline.
• The code is also known as the employer reference number (ERN), PAYE scheme number, payroll reference number, and HMRC employer reference.

Employer PAYE Tax Reference Frequently Asked Questions

What does an employer PAYE reference number look like?

The employer PAYE reference follows a standard format: three digits identifying the HMRC tax office, a forward slash, then a sequence of letters and numbers unique to that employer. A reference looks like 123/AB45678. Always enter the full code, including the three-digit prefix and the slash, when completing a form.

Where can I find my employer PAYE reference on my P60?

Your P60 contains a clearly labelled field headed “Employer’s PAYE reference,” usually near your employer’s name and address. Your employer issues a P60 after each tax year, covering 6 April one year to 5 April the following year. If you have worked for more than one employer, each P60 carries a different reference.

How do I find my employer PAYE reference number using the HMRC app?

Download the HMRC app and sign in using your Government Gateway credentials. Navigate to the PAYE income tax history section, where your employer PAYE reference is displayed alongside your employment records. The same information is available through your personal tax account on GOV.UK. First-time registration takes around ten minutes.

Is the employer PAYE reference the same as the employer reference number (ERN)?

Yes. The employer PAYE reference, employer reference number (ERN), HMRC employer reference, PAYE scheme number, and payroll reference number all refer to the same code. Different forms and documents use different labels for it. The number itself is always the same — it identifies your employer’s payroll scheme, not your employer as a legal entity.

Do I need my employer PAYE reference for a Universal Credit claim?

When you report employment income as part of a Universal Credit claim, you may be asked to provide your employer’s PAYE reference number so that HMRC and the DWP can verify your earnings. You can find this reference on your payslip if your employer includes it, on your most recent P60, or through the HMRC app. If you are unsure, your payroll or HR department can confirm it.