Employers Liability Tracing Office (ELTO)
What is ELTO?
The Employers' Liability Tracing Office (ELTO) is an independent industry body. Its voluntary members comprise of insurers who provide Employers' Liability (EL) insurance.
ELTO’s aim is to assist the insurance industry to meet its obligations by aiding those who have suffered injury or disease in the workplace to effectively and efficiently trace the relevant insurer.
Since 1999, the voluntary EL Code of Practice, operated by the Association of British Insurers (ABI), has assisted more than 20,000 claimants. Though trace success rates consistently improved, the numbers were lower than claimants and insurers would wish to see. ELTO is designed to bring about an improvement to the service provided to customers, by centralising these trace searches.
The Employers' Liability Database (ELD)
To centralise this search and trace function, ELTO have created a central repository - the Employer’s Liability Database (ELD). Its function is to store certain policy information of all businesses that hold EL insurance.
With effect from insurers who have elected to be members of ELTO are required to submit to the repository policy information in respect of new and renewed EL insurance policies. The ELD will be available via www.elto.org.uk for claimants to search for their EL insurer.
Allianz Insurance plc are a member of ELTO and are committed to providing the relevant EL policy information to the central database.
What does this mean for you?
Your role will be to provide your Employers' Liability insurer with specific policy information. The majority of this information is already held on your policy. However, two additional pieces of information required are:
- details of any subsidiaries insured under your policy
- your Employers' Reference Number (ERN), also known as PAYE reference.
What is the Employers' Reference Number (ERN)?
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 /Aznnnnn – ( is the 3 digit number for the Tax Office catchment area / 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 /Annnnn.
A small number of businesses may be exempt from holding an ERN or PAYE reference. This will generally be only in cases where the employer pays their staff less than the current PAYE threshold or can also be put as the non-operation of PAYE.
Employers are also being advised of the requirement to supply this information to their Insurers via the HMRC’s periodic electronic newsletter, Employer Bulletin. In rare circumstances, an Insured company or individual subsidiary may have more than one ERN assigned to it.
Find out more about ERNs/PAYE references and finding and checking your Accounts Office Reference Number used for making payments to HMRC:
Click here to submit your EL information. This information is required to be confirmed at the start of your policy and at subsequent renewals.
For further details on supplying EL information, download our guidance sheet.
What are Allianz doing?
Taking a proactive approach, Allianz Insurance plc has been an active supporter and one of the first tranche of members of ELTO, voluntarily signing up to supply data to the ELD from 1st April 2011.
Allianz will provide to ELTO the previously mentioned information. Please note that although this information will be available to the public via the ELTO website, no personal details are disclosed.