Providing your Employer Reference Number

What is ERN and why do we need it?

The Employers’ Liability Tracing Office (ELTO) is creating a database to help employees trace the insurance details of their employers. The database should help employees who need to make a claim to find the relevant insurer quickly and easily.

As an insurance provider, we need to collect your unique Employer Reference Number (ERN) to add to this database. This will mean that if you’re faced with a claim, the ELTO will be able to prove that you were covered when you were employing the claimant.

Also called an ‘Employer PAYE Reference’, the ERN is a unique number given to every business that registers with HM Revenue and Customs as an employer. You will find it in your registration welcome pack and also on many other HMRC documents including P45, P60, P11/D, and pay slips. You will usually have to provide this number when you complete your end-of-year PAYE returns.

The ERN is made up of a three digit HMRC office number followed by one or two letters and then up to five digits. For example: 123/AA123 or 123/A12345.

What if I’m exempt?

In some cases you may not have to register under PAYE, so you won’t have an ERN. You don’t have you register for PAYE if:

  • Your employees are paid as self-employed or paid via an agency
  • Your employees each earn less than £113 a week
  • Your employees are unpaid volunteers
  • Your business is based in the Channel Islands or the Isle of Man

If you’re exempt, please check the box to say so when you fill in the form below.

Please fill in this form with your ERN information

Fill out my online form.