Employer Reference Number

An Employer Reference Number (ERN) or Employer PAYE Reference is a unique reference number issued in the UK by HMRC to an employer.[1] Every organisation operating a Pay as you Earn (PAYE) schene is allocated an ERN, a unique set of letters and numbers used by HMRC (and others) to identify each employer, consisting of a three-digit HMRC office number and a reference number unique to each business.[2]

The Financial Conduct Authority (FCA), which regulates insurance companies in the UK, requires insurers and brokers to obtain the ERN from clients whom they are insuring or for whom they are arranging insurance for Employers' Liability, and to state the ERN in their Employers' Liability Register.[3] ERN's are also used by the Employers' Liability Tracing Office, an independent industry body recognized by the FCA,[4] who can assist employees to find their former employer's Employers' Liability Insurance provider if they need to make a claim for injury or illness incurred at work.[5]

References

  1. ↑ HMRC, Employer PAYE reference, accessed 6 October 2017
  2. ↑ Simply Business, Employer Reference Numbers – vital information for business owners, 28 July 2010, accessed 3 October 2017
  3. ↑ Financial Conduct Authority, ICOBS 8 Annex 1 Employers' Liability Register, accessed 5 October 2017
  4. ↑ Allianz Insurance, Employers’ Liability Tracing Office (ELTO), accessed 6 October 2017
  5. ↑ Employer Liability Reference (ERN) – Information for Policyholders, accessed 6 October 2017


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