- A PAYE reference number is a unique HMRC identifier for each employer PAYE scheme.
- Employers receive their PAYE reference number after registering for PAYE with HMRC.
- You need the PAYE reference number for payroll submissions, employee records, and employer liability insurance.
A PAYE reference number is a unique identifier issued by HMRC when a business registers as an employer. It links all PAYE activity, including payroll submissions and tax payments, to the correct employer account.
The PAYE reference number identifies the employer, not the employee. If you operate multiple PAYE schemes, each scheme will have its own PAYE reference number.
This number is sometimes called an employer PAYE reference or Employer Reference Number (ERN), but they all refer to the same thing. If this sounds confusing, the right accounting services can get you on the right track with minimal hassle.
What does a PAYE reference number look like?
A PAYE reference number is made up of two parts, separated by a forward slash.
- A three-digit HMRC tax office number
- A unique employer reference made up of letters and numbers
A typical example looks like 123/AB45678.
You must enter the number exactly as issued when submitting payroll or making PAYE payments. Incorrect formatting can cause HMRC to misallocate payments.
When do employers need a PAYE reference number?
You need a PAYE reference number once you register as an employer with HMRC. Most businesses must register when they start paying employees or when a director begins taking a salary.
You will need your PAYE reference number when you:
- Run payroll and submit Full Payment Submissions (FPS)
- Pay Income Tax and National Insurance to HMRC
- Complete end-of-year PAYE processes
- Issue P45s and P60s to employees
- Arrange employer’s liability insurance
Understanding when PAYE applies often goes hand in hand with understanding the cost of employing someone, especially for first-time employers.
Many employers confuse their PAYE reference number with their Accounts Office reference, but they are not the same. The PAYE reference number identifies your employer PAYE scheme, while the Accounts Office reference tells HMRC where to allocate your PAYE payments. Using the wrong one can result in payments sitting unallocated, even if payroll submissions are correct. Always double-check both references when setting up payroll or making HMRC payments.
How do you get a PAYE reference number?
HMRC issues your PAYE reference number automatically after you register for PAYE as an employer. You cannot request a PAYE reference number without registering.
Most employers receive their PAYE reference number within five working days, although it can take up to two weeks during busy periods. HMRC sends the number by post and makes it available through your HMRC online account.
If you are setting up a limited company and paying yourself, this usually happens shortly after completing your limited company set up.
Where can you find your PAYE reference number?
Once issued, your PAYE reference number appears in several official places.
Common locations include:
- Letters and emails from HMRC about PAYE
- Your HMRC online account under PAYE Income Tax history
- P45 and P60 forms issued to employees
- Employer’s liability insurance documents
- Payroll software employer settings
Employees may also see the reference on a P60. If you need help interpreting these documents, reading how to read a P60 can be useful.
What if you lose your PAYE reference number?
If you cannot find your PAYE reference number, your HMRC online account is usually the quickest place to check.
If that fails, you can contact HMRC’s Employer Helpline. HMRC will confirm the number once they verify your business details.
Keeping a secure record of your PAYE reference number helps avoid delays with payroll or insurance later.
Is a PAYE reference number the same as other tax numbers?
A PAYE reference number is often confused with other HMRC identifiers, but each serves a different purpose.
It is not the same as a tax reference number, which is a broad term used to describe several different HMRC references.
It is also different from a UTR number, which applies to Corporation Tax or Self Assessment, and from a National Insurance number, which identifies individuals rather than employers.
Using the wrong reference can delay payroll processing or cause HMRC errors.
Need more help with PAYE and more?
Do all businesses need a PAYE reference number?
Not every business needs a PAYE reference number.
You do not need one if you have no employees and do not pay yourself a salary.
You must register for PAYE if you:
- Pay any employee £123 or more per week
- Provide expenses or benefits
- Pay yourself as a director through payroll
This often overlaps with decisions about whether to operate as a sole trader or limited company. Comparing the two in sole trader vs limited company can help clarify when PAYE becomes relevant.
Managing multiple PAYE reference numbers
Some businesses operate more than one PAYE scheme. Each scheme has its own PAYE reference number and is treated separately by HMRC.
This is common for group companies or businesses with separate payrolls. Employers with multiple PAYE schemes can only claim Employment Allowance once per tax year.
Clear records are essential to avoid confusion when submitting payroll or paying HMRC.
How Sleek helps you manage PAYE correctly
Managing your finances requires more than bookkeeping alone. Payroll compliance, RTI submissions, pension duties, and year-end reporting all need to be handled accurately and on time.
Sleek Accounting packages include payroll as standard from £60/m, so salary processing, HMRC reporting, and statutory obligations are built into your monthly service. This reduces administrative burden while keeping your business compliant across both tax and employment obligations.
With structured oversight and integrated payroll support, you avoid fragmented systems and reduce the risk of missed filings or calculation errors.
Explore our accounting services to see how integrated payroll simplifies ongoing compliance.
Disclaimer: The preceding information is not legal advice. This content is aimed to provide general guidance. For more formal or legal advice, contact Sleek directly.
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FAQs on PAYE reference number
What is a PAYE reference number?
A PAYE reference number is a unique code HMRC assigns to every employer PAYE scheme. It allows HMRC to identify which business payroll submissions and PAYE payments relate to. The reference applies to the employer, not the employee, and is required for payroll reporting and HMRC correspondence.
What is my PAYE reference number?
Your PAYE reference number is the employer reference linked to your PAYE scheme. If you are an employer, you can find it in your HMRC online account, on PAYE letters from HMRC, or within your payroll software. Employees can usually find it on their P60 or P45.
How do I get a PAYE reference number?
You get a PAYE reference number automatically after registering as an employer with HMRC. HMRC issues the number once your PAYE scheme is set up. You cannot apply for a PAYE reference number separately without registering for PAYE.
How long does it take to get a PAYE reference number?
Most employers receive their PAYE reference number within five working days of registering for PAYE. In some cases, especially during busy periods, it can take up to two weeks. HMRC sends the number by post and makes it available online.
Where can I find my employer PAYE reference number?
Employees can usually find their employer’s PAYE reference number on their P60 or P45. If it is not available, it may also appear in the employee’s Personal Tax Account under PAYE Income Tax history, or the employer can confirm it directly.
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Is a PAYE reference number the same as a tax code?
No. A PAYE reference number identifies the employer’s PAYE scheme. A tax code applies to an individual employee and determines how much tax is deducted from their pay. They serve different purposes and are not interchangeable.
Can I have more than one PAYE reference number?
Yes. Businesses that operate multiple PAYE schemes will have a separate PAYE reference number for each scheme. Each PAYE scheme is treated as a separate employer by HMRC.
