What is the Employer Reference Number (ERN)?

The definition:

The ERN number is given to every business that registers with HMRC as an employer. It’s a unique set of letters and numbers used by HMRC and others to identify your firm.

An ERN (often also called an employer PAYE reference number) is required to file your payroll to HMRC every month if you will be paying yourself (or any employees) a salary from the business.

Frequently asked questions

What does an employer reference number look like?

An ERN consists of two parts: a three-digit HMRC office number and a unique reference number for your business. It typically appears as 123/A45678 or 123/AB45678, though there may be exceptions.

How do I find my employer reference number?

You'll receive your ERN number when you register for PAYE with HMRC. If you're already registered for PAYE, it should appear on any payslip, P45s or P60s you've previously issued from your company.

If you've recently joined Mighty and had a previous accountant for your company, we'll contact them to request this for you.

What if I’ve lost my ERN number?

If you lose your ERN, check all letters and emails about PAYE that you've received from HMRC. It will also appear on any past P45s or P60s of any other employees you may have.

If you still can't find your code, you will need to call up HMRC directly yourself as there is no reset code, for this. HMRC will then repost the code to you.

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