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How does this affect businesses?

If you have an employers’ liability insurance policy, your insurer will need to request some additional information from you. Supplying this information will be mandatory, so your insurer will not be able to continue to insure your business without it. This information will then be entered on the ELD.

What information do you need to supply?

Employer Reference Number (ERN)All employers are given a unique ERN by HM Revenue and Customs (HMRC) when they register as an employer. This reference is sometimes also referred to as the Employers PAYE reference. It usually takes the form of a 3 digit number HMRC office number followed by a reference number unique to your business. It appears on most correspondence you receive from HMRC (including your welcome pack from them) and is also used on any P60s and P45s that are issued to your employees.

Subsidiary company information

You will also be asked for full details of any subsidiary companies or other employers covered by your Employer’s Liability policy, including registered address and ERN.


All ERNs should be emailed to for uploading onto the ELTO database.