The ERN is also commonly referred to as 'Employer PAYE Reference'. This is the reference number provided by HM Revenue and Customs (HMRC) under which the employees’ income tax and NI contributions are recorded. The number is specific to all businesses that employ staff who are individually paid more than the current PAYE threshold.
The ERN can be obtained from mandatory HMRC documentation, including P45, P60, P11/D and most payslips.
Numbers allocated since 2001 will mostly have a format of NNN/Aznnnnn – (‘NNN’ is the 3 digit number for the Tax Office catchment area and ‘Aznnnnn’ is the ERN, ‘Az’ being alpha, ‘nnnnn’ being numeric). In the majority of cases, numbers issued prior to 2001 will have a format of NNN/Annnnn.
A small number of businesses may be exempt from holding an ERN. This will generally be only in cases where the employer pays their staff less than the current PAYE threshold.
Employers are also being advised of the requirement to supply this information to their insurers by the HMRC. In rare circumstances, an insured company or individual subsidiary may have more than one ERN assigned to it. If applicable, please contact your Allianz branch to supply this information.