A PAYE reference number, also called an employer PAYE reference, is a unique reference linked to an employer's PAYE scheme with HMRC. It is used to identify the employer for PAYE purposes and usually includes a three-digit tax office number, a forward slash, and a combination of letters and numbers, such as 123/AB456.
What is an Employer PAYE Reference Number?
HMRC issues an employer PAYE reference when an organisation registers as an employer. The reference connects the organisation to its PAYE scheme and allows HMRC to identify the correct employer when payroll information is submitted.
Employers use the reference when reporting payroll information to HMRC, managing PAYE records, and accessing certain employer services. Employees may need it when completing certain tax forms, claiming tax relief on employment expenses, or contacting HMRC about income from a particular job.
It is also known as a PAYE reference and is sometimes called an Employer Reference Number, ERN, or tax office employer reference. Each PAYE reference belongs to a specific employer, so an employee with more than one job can have a different reference for each employment.
What Does a PAYE Reference Number Look Like?
An employer PAYE reference usually follows a format such as 123/AB456. The first three digits are the HMRC office number, while the letters and numbers after the forward slash identify the employer’s PAYE scheme. A PAYE reference does not have one fixed total length because the second part can contain different combinations of letters and numbers.
Where Can I Find My PAYE Reference Number?
You can usually find your employer’s PAYE reference in the following places:
- Payslip: Check the employer or tax details section. Some employers include the PAYE reference on payslips, although it is not a legal requirement.
- P60 or P45: Your employer’s PAYE reference is normally shown on the P60 issued after the tax year or the P45 provided when you leave a job.
- Personal Tax Account: Sign in and check your PAYE Income Tax or employment history for the relevant employer.
- Your employer: Ask your employer, payroll team, or HR department to confirm the reference if you cannot find it in your records.
What Should I Do If I Cannot Find My PAYE Reference Number?
If you cannot find the reference on your payslip, P45, P60, or Personal Tax Account, ask your employer, payroll team, or HR department to confirm it. Employers should check their HMRC registration letter, PAYE correspondence, or payroll records. If it is still unavailable, contact HMRC through the appropriate employee or employer enquiry service.
Who Needs to Register for PAYE, and What are the Requirements?
An organisation must register as an employer with HMRC and set up PAYE if any employee meets at least one of the following conditions during the current tax year:
- They earn £96 or more a week in the 2026 to 2027 tax year.
- They receive expenses or company benefits.
- They receive a pension.
- They have had another job during the tax year.
- They have received Jobseeker’s Allowance, Employment and Support Allowance, or Incapacity Benefit.
A limited company must also register when its only employee is the sole director and the director is paid through payroll.
Businesses that pay subcontractors to carry out construction work will normally need to register as contractors under the Construction Industry Scheme. They should also check whether each worker is genuinely a subcontractor or should instead be treated as an employee through PAYE.
If none of the PAYE registration conditions apply, the employer should still keep accurate payroll records.
When Should I Register as an Employer?
Register with HMRC before your first payday to receive your employer PAYE reference. You cannot register more than two months before you start paying people. Processing times can vary, so register as early as the two-month limit allows and use HMRC’s online response-time checker for the latest estimate.
If you need to pay an employee before the reference arrives:
- Run payroll and calculate the required deductions.
- Store the Full Payment Submission.
- Send the FPS as soon as possible after receiving the employer PAYE reference.
- Select late-reporting reason code G on the submission.
How Do I Apply for an Employer PAYE Reference?
You do not apply for an employer PAYE reference separately. HMRC issues one when you register your business as an employer.
To get an employer PAYE reference:
- Register as an employer with HMRC through the GOV.UK online service.
- Provide the required business and employment details as part of the registration.
- Wait for HMRC’s registration letter, which contains your employer PAYE reference and Accounts Office reference.
- Add the employer PAYE reference and Accounts Office reference to your payroll software and records.
HMRC sends the employer PAYE reference after the employer registration has been completed.
If you are the only director of a limited company and pay yourself through payroll, you must also register as an employer to receive an employer PAYE reference.
Is a PAYE Reference the Same as an Accounts Office Reference?
No. An employer PAYE reference and an Accounts Office reference are separate identifiers issued by HMRC.
- Employer PAYE reference: Identifies the employer and their PAYE scheme. It is used when reporting payroll information to HMRC and usually follows a format such as 123/AB456.
- Accounts Office reference: Identifies the employer’s PAYE payment account. It contains 13 characters, such as 123PX00123456, and is used as the payment reference when paying an employer PAYE bill. For certain early or late payments, four additional digits must be added to identify the relevant tax year and payment period.
Use the employer PAYE reference for payroll reporting and the Accounts Office reference when paying your PAYE bill to HMRC. Using the wrong one can delay the payment or prevent it from being allocated correctly.
