If you are a company and you employ people to work with you and pay them as employees then you would normally register for Pay As You Earn (PAYE) with HMRC. Once registered, HMRC send out documents, all of which should display the company PAYE reference number. If you haven’t registered for PAYE but want to, follow the steps on HMRC online to register as an employer.
This reference number is what associates the company with their PAYE account. It is required each time any PAYE payments are made on behalf of the company. It’s sometimes also referred to as an Employer PAYE Referenece or and ERN.
You’ll need to quote this reference number whenever you contact HMRC about anything relating to tax and National Insurance and anything to do with your employees financial situations.
You can find your Employers PAYE Reference number on: