{"id":12858,"date":"2023-02-27T22:14:41","date_gmt":"2023-02-27T12:14:41","guid":{"rendered":"https:\/\/employmenthero.com\/uk\/blog\/what-is-an-employer-reference-number-ern\/"},"modified":"2025-09-18T01:49:35","modified_gmt":"2025-09-18T01:49:35","slug":"what-is-an-employer-reference-number-ern","status":"publish","type":"post","link":"https:\/\/employmenthero.com\/uk\/blog\/what-is-an-employer-reference-number-ern\/","title":{"rendered":"What is an employer reference number (ERN)?"},"content":{"rendered":"\n<div class=\"wp-block-group alignfull blog-template-header has-neutral-100-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--16)\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><div style=\"--bb--crumb-gap:.4em;\" class=\"blog-template-breadcrumb wp-block-employmentherocom2025-breadcrumb-block\"><nav 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8.36398864,11.4636626 L9.59594229,9.94923914 C10.0136795,9.43578101 9.94709821,8.67146367 9.44693666,8.24224316 C8.94677511,7.81302264 8.20254916,7.8816073 7.78481199,8.39527139\" id=\"Fill-4\" fill=\"#000000\" mask=\"url(#mask-4)\"><\/path> <\/g> <\/g> <\/g> <\/g> <\/svg> \n    <\/span>\n            <span class=\"eh-social-sharing-button__copied_text\">\n            URL copied for sharing!        <\/span>\n    <\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-5 wp-block-group-is-layout-constrained\"><h1 class=\"blog-template-title wp-block-post-title\">What is an employer reference number (ERN)?<\/h1><\/div>\n\n\n\n<p class=\"blog-template-sub-title\" style=\"padding-top:var(--wp--preset--spacing--9);padding-bottom:var(--wp--preset--spacing--9);line-height:1.5\">\n    Find out what an Employer Reference Number is, and if you need one for your business.\n<\/p>\n\n\n\n<div class=\"wp-block-group blog-template-meta-row is-layout-flex wp-container-core-group-is-layout-8 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-query wp-block-hosts-query has-global-padding is-content-justification-left is-layout-constrained wp-container-core-query-is-layout-1 wp-block-query-is-layout-constrained\"><ul data-wp-interactive=\"eh-hosts\" class=\"wp-block-post-template is-layout-flow wp-container-core-post-template-is-layout-1 wp-block-post-template-is-layout-flow\"><li data-host-index=\"0\" data-wp-on--click=\"actions.openDetail\" class=\"wp-block-post post-1620 hosts type-hosts status-publish has-post-thumbnail hentry\">\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-7 wp-block-group-is-layout-flex\"><figure style=\"width:52px;height:52px;\" class=\"wp-block-post-featured-image\"><img loading=\"lazy\" decoding=\"async\" width=\"120\" height=\"120\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2021\/07\/EH_Favicon-120x120.png\" class=\"attachment-host_thumbnail size-host_thumbnail wp-post-image\" alt=\"\" style=\"border-radius:60px;height:52px;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2021\/07\/EH_Favicon-120x120.png 120w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2021\/07\/EH_Favicon-150x150.png 150w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2021\/07\/EH_Favicon.png 239w\" sizes=\"auto, (max-width: 120px) 100vw, 120px\" \/><\/figure>\n\n\n<div class=\"wp-block-group has-sm-font-size is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-6 wp-block-group-is-layout-flex\"><h6 style=\"line-height:1.3; border-right-width:1px;border-right-color:var(--wp--preset--color--black); padding-right:var(--wp--preset--spacing--2);\" class=\"has-text-align-center has-link-color wp-elements-1e20e747939e3458765ab321928f59b7 wp-block-post-title has-text-color has-violet-500-color has-sm-font-size\">The Team<\/h6><\/div>\n<\/div>\n\n<\/li><\/ul><\/div>\n\n\n\n<p class=\"has-text-align-center has-sm-font-size\" style=\"border-left-style:none;border-left-width:0px;padding-left:0\">Published<\/p>\n\n\n<div class=\"wp-block-post-date has-sm-font-size\"><time datetime=\"2023-02-27T22:14:41+00:00\">Feb 27, 2023<\/time><\/div>\n\n\n<p class=\"has-text-align-center has-sm-font-size\" style=\"border-left-color:var(--wp--preset--color--neutral-700);border-left-width:1px;padding-left:var(--wp--preset--spacing--2)\">Updated<\/p>\n\n\n<div class=\"wp-block-post-date__modified-date wp-block-post-date has-sm-font-size\"><time datetime=\"2025-09-18T01:49:35+00:00\">Sep 18, 2025<\/time><\/div>\n\n\n<p class=\"has-sm-font-size\" style=\"border-left-color:var(--wp--preset--color--neutral-700);border-left-width:1px;padding-left:var(--wp--preset--spacing--2)\">10 mins read<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull blog-image-container has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-image aligncenter size-large is-resized blog-template-image\"><img decoding=\"async\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/5\/2021\/08\/Copy-of-okrs-vs.-kpis-whats-the-difference-blog-1.jpg\" alt=\"Image\" style=\"object-fit:cover;width:864px;height:561px\"\/><\/figure>\n<\/div>\n\n\n\n<div style=\"height:66px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-14 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" id=\"content-wrapper\">\n<div class=\"content-single-table-content\"><\/div>\n\n\n\n<div class=\"wp-block-group content_single content_single--blog content-single-content-wysiwyg wysiwyg content-wrapper has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"margin-bottom:var(--wp--preset--spacing--4)\">\nAre you a new business owner or employer trying to get to grips with payroll and taxes? If so, don&#8217;t worry \u2013 you&#8217;re not alone! Understanding the ins and outs of payroll and taxes can be daunting, but we\u2019re here to help you out. You may have heard the term &#8217;employer reference number&#8217;, or ERN \u2013 they are an important part of the payroll process you&#8217;ll need to know about. But what is an employer reference number and why is it important?\n\nIn this blog, we&#8217;ll break down what an ERN is, how it works, and why it&#8217;s essential for your business. Whether you&#8217;re just starting out or you&#8217;re looking to brush up on your payroll knowledge, this post will provide you with all the information you need to understand and manage your employer reference number.\n<h2 id=\"what-is-an-ern\">What is an ERN?<\/h2>\nIn the UK, an employer reference number (ERN) is a unique identifier assigned to an employer by <a href=\"https:\/\/www.gov.uk\/register-employer\" rel=\"noopener\" target=\"_blank\">HM Revenue and Customs (HMRC)<\/a> for the purposes of administering payroll and tax. You might also see ERNs referred to as an employer <a href=\"https:\/\/bionic.co.uk\/business-insurance\/guides\/employer-reference-number\/\" rel=\"noopener\" target=\"_blank\">Pay As You Earn (PAYE) reference number<\/a> on tax forms.\n\nThe ERN is made up of two parts: the first is a three-digit reference number that identifies the HMRC office dealing with your business\u2019s Pay As You Earn (PAYE) tax. The second is a reference number unique to you as an employer.\n\nFor businesses that registered as an employer prior to 2001, the employer reference number will be in the form <a href=\"https:\/\/www.informdirect.co.uk\/business-finance\/employer-reference-number-what-is-it\/\" rel=\"noopener\" target=\"_blank\">135 A56789<\/a>. In 2001 an additional alphanumeric letter was added to the second part of the ERN, so any ERNs registered after 2001 will take the form 135\/AB56789.\n\nThe ERN is used to identify the employer&#8217;s payroll records and to ensure that the correct amount of National Insurance contributions and income tax are paid to HMRC. It is used in all RTI filing with HMRC so they can identify who the employer is, and use the employee data filed against the correct employer. If the PAYE reference number isn\u2019t entered, as an employer you will not be able to file anything to HMRC.\n\nEmployers are required to include their ERN on various documents, including payslips, P45 forms, and P60 forms. If as an employer you have more than one PAYE scheme, you will get a separate ERN for each scheme.\n\nYou can find your ERN in the yellow booklet supplied by HMRC when you first registered as an employer, on any payslip, P45, P60 or P11D issued to past or present employees, and on any other correspondence from HMRC relating to PAYE.\n<h2 id=\"who-issues-an-ern-in-the-uk\">Who issues an ERN in the UK?<\/h2>\nERNs are issued by HMRC, the government department responsible for collecting taxes and administering the tax system. When a new employer registers with <a href=\"https:\/\/www.gov.uk\/paye-online\/enrol\" rel=\"noopener\" target=\"_blank\">HMRC<\/a> for PAYE, HMRC assigns them a unique ERN.\n\nA new employer will need to enrol as a <a href=\"https:\/\/www.tax.service.gov.uk\/government-gateway-registration-frontend?accountType=organisation&amp;continue=\/account\/&amp;origin=PAYE-frontend\" rel=\"noopener\" target=\"_blank\">new business account holder<\/a> and select \u2018Add a tax to your account\u2019 on the \u2018Business tax summary\u2019 page. They will then be able to add PAYE for employers.\n\nEmployers should keep their ERN safe and use it whenever they submit payroll-related paperwork, including employee payslips, P45s, and P60s.\n<h2 id=\"how-are-employer-reference-numbers-used\">How are employer reference numbers used?<\/h2>\nEmployer reference numbers are used by HMRC and employers in different ways.\n\n<img loading=\"lazy\" decoding=\"async\" alt=\"two people laptop and fruit\" class=\"alignnone size-full wp-image-6316\" height=\"1365\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/5\/2022\/06\/live-qa-eofy-tips-hr-payroll.jpg\" width=\"2048\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2022\/06\/live-qa-eofy-tips-hr-payroll.jpg 2048w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2022\/06\/live-qa-eofy-tips-hr-payroll-300x200.jpg 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2022\/06\/live-qa-eofy-tips-hr-payroll-1024x683.jpg 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2022\/06\/live-qa-eofy-tips-hr-payroll-768x512.jpg 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2022\/06\/live-qa-eofy-tips-hr-payroll-1536x1024.jpg 1536w\" sizes=\"auto, (max-width: 2048px) 100vw, 2048px\" \/>\n<h3 id=\"how-hmrc-uses-erns\">How HMRC uses ERNs<\/h3>\n<h4 id=\"\"><\/h4>\n<h4 id=\"tax-collection\"><strong>Tax collection<\/strong><\/h4>\nEmployer reference numbers are used by <a href=\"https:\/\/www.gov.uk\/paye-online\" rel=\"noopener\" target=\"_blank\">HMRC<\/a> in the UK to administer and collect taxes through payroll, including National Insurance contributions and income tax. The ERN is used to link an employer&#8217;s payroll records to the specific PAYE scheme that they are registered under, which ensures that the correct amounts of tax and National Insurance contributions are paid to HMRC.\n<h4 id=\"linking-paye-schemes\"><strong>Linking PAYE schemes<\/strong><\/h4>\nIf an employer has more than one PAYE scheme, each scheme will have a separate ERN. This ensures that the correct tax and National Insurance contributions are paid to HMRC for each scheme.\n<h4 id=\"compliance-monitoring\"><strong>Compliance monitoring<\/strong><\/h4>\nHMRC uses ERNs to <a href=\"https:\/\/www.informdirect.co.uk\/business-finance\/employer-reference-number-what-is-it\/\" rel=\"noopener\" target=\"_blank\">monitor compliance<\/a> with payroll and tax laws, and to track the payment history of an employer. If an employer fails to pay the correct amount of tax or National Insurance contributions, or fails to submit payroll-related paperwork on time, HMRC may take <a href=\"https:\/\/www.gov.uk\/guidance\/what-will-happen-if-you-do-not-pay-your-tax-bill\" rel=\"noopener\" target=\"_blank\">enforcement action<\/a>, which can include financial penalties and legal action.\n<h3 id=\"how-employers-use-erns\">How employers use ERNs<\/h3>\n<h4 id=\"-1\"><\/h4>\n<h4 id=\"payroll-administration\"><strong>Payroll administration<\/strong><\/h4>\nEmployers must include their ERN on all payroll-related paperwork, including employee payslips, P45s, and P60s. Employees might also ask for the ERN if they are applying for tax credits.\n\nERNs are mainly used for end of year <a href=\"https:\/\/www.gov.uk\/topic\/business-tax\/paye\" rel=\"noopener\" target=\"_blank\">PAYE returns<\/a> \u2013 missing or invalid ERNs are the most common reasons for HMRC rejecting end-of-year returns.\n<h4 id=\"employment-history\"><strong>Employment history<\/strong><\/h4>\nAn individual&#8217;s employment history may include their employer&#8217;s ERN, which can be useful for verification purposes, such as when applying for a mortgage or a loan.\n<h4 id=\"employers-liability-insurance\"><strong>Employers\u2019 Liability Insurance\u00a0<\/strong><\/h4>\nAn ERN is also required when purchasing or renewing employers\u2019 liability insurance, which is a legal requirement for any business with more than one employee. Without a registered ERN, your employers\u2019 liability insurance could be cancelled, and if you ever need to make a claim, the <a href=\"https:\/\/www.elto.org.uk\/home\/\" rel=\"noopener\" target=\"_blank\">Employers\u2019 Liability Tracing Office (ELTO)<\/a> will need the ERN to begin the claim process.\n<h2 id=\"why-are-employer-reference-numbers-important\">Why are employer reference numbers important?<\/h2>\nAs you can see, employer reference numbers (ERNs) are important in the UK for several reasons:\n<ul>\n<li aria-level=\"1\">Tax compliance<\/li>\n<li aria-level=\"1\">Payroll administration<\/li>\n<li aria-level=\"1\">Business insurance<\/li>\n<li aria-level=\"1\">Employee verification<\/li>\n<\/ul>\nERNs are essential for tax compliance, payroll administration, verification and accessing online services. Employers who fail to comply with payroll and tax laws may face penalties and legal action, making it important to understand and manage your employer reference number correctly.<img loading=\"lazy\" decoding=\"async\" alt=\"Zach Galifianakis maths\" class=\"alignnone size-full wp-image-11113\" height=\"214\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/5\/2023\/01\/maths.gif\" width=\"499\"\/>\n<h2 id=\"do-all-businesses-require-an-ern\">Do all businesses require an ERN?<\/h2>\nNot all businesses require an ERN. But if your business has employees, you must register with HMRC for PAYE and you will be issued an ERN.\n\nAll employers who are registered for the PAYE system are required to have an employer reference number. This includes businesses that employ one or more employees, as well as limited companies, partnerships, and sole traders who pay themselves a salary or wages.\n\nHowever, there are some exceptions. For example, if you only employ people for domestic work, such as a cleaner, gardener or nanny, you may not need an ERN. In these cases, the individuals you employ may need to register as self-employed and pay their own National Insurance and tax contributions.\n\nSimilarly, if you only employ casual workers for short periods of time, you may not need an ERN. However, if you expect to employ them for longer than a few weeks, or you hire them to replace permanent employees, you will need to register for PAYE and obtain an ERN.\n\nIf your business does not have any employees, you may not need to register for PAYE and therefore you won\u2019t need an ERN.\n<h2 id=\"what-are-the-impacts-of-not-having-an-ern\">What are the impacts of not having an ERN?<\/h2>\nBecause an ERN is used to identify an employer for tax and national insurance purposes, there are impacts for not having one. It is a legal requirement for all employers in the UK to have an ERN. If an employer does not have an ERN, they could face legal consequences, such as <a href=\"https:\/\/www.gov.uk\/guidance\/what-will-happen-if-you-do-not-pay-your-tax-bill\" rel=\"noopener\" target=\"_blank\">fines and penalties<\/a>.\n<h2 id=\"how-does-having-an-employer-reference-number-impact-tax-filing\">How does having an employer reference number impact tax filing?<\/h2>\nHaving an ERN is a crucial part of tax filing for employers. The ERN serves as a unique identifier for an employer, which is necessary for tax purposes when operating PAYE.\n\nAs an employer, when you file taxes, you must include your ERN on all relevant forms and documents. This means that you must deduct income tax and National Insurance contributions from your employees&#8217; pay and report the deductions to HMRC on a regular basis, either through a <a href=\"https:\/\/www.gov.uk\/running-payroll\/reporting-to-hmrc\" rel=\"noopener\" target=\"_blank\">Full Payment Submission (FPS)<\/a> when you pay your employees using the Real Time Information (RTI) system, quarterly or annually. You can use your <a href=\"https:\/\/employmenthero.com\/uk\/solutions\/rti-payroll\/\" rel=\"noopener\" target=\"_blank\">payroll software<\/a> to do this, and it should automatically include your ERN.\n\nRemember, failure to have an ERN or to include it on relevant forms and documents can result in penalties from HMRC. HMRC carries out audits and inspections, and if HMRC discovers an error, they will take into consideration the behaviours that led to the error being made. If a penalty is charged because a taxpayer failed to take reasonable care, the penalty may be <a href=\"https:\/\/www.gov.uk\/hmrc-internal-manuals\/compliance-handbook\/ch83150\" rel=\"noopener\" target=\"_blank\">suspended by HMRC<\/a> for up to 2 years.\n<h2 id=\"how-can-you-keep-employer-reference-numbers-current-and-secure\">How can you keep employer reference numbers current and secure?<\/h2>\nTo keep your Employer Reference Number (ERN) current and secure, there are a few things to bear in mind. Your ERN is a valuable piece of information that should be protected from theft or misuse. This could include taking steps to secure your physical premises, such as locking filing cabinets if you\u2019re using a paper system, and using strong passwords and two-factor authentication for online accounts. Using software to bring <a href=\"https:\/\/employmenthero.com\/uk\/resources\/bringing-payroll-in-house\/\" rel=\"noopener\" target=\"_blank\">payroll in-house<\/a> can be <a href=\"https:\/\/employmenthero.com\/uk\/blog\/employee-data-management\/\">transformational for your business and employees<\/a>, giving you greater control over your data and its security.\n\nIf any of your business details change, such as your name or address, or your employee details, you must <a href=\"https:\/\/www.gov.uk\/tell-hmrc-changed-business-details\" rel=\"noopener\" target=\"_blank\">inform HMRC as soon as possible<\/a>. This will ensure that your ERN details are up to date.\n\n\u00a0\n\n<img loading=\"lazy\" decoding=\"async\" alt=\"Screenshot of 91±¬ΑΟ showing employee details change\" class=\"alignnone size-full wp-image-12860\" height=\"2161\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2023\/02\/EH0009_12_Audit-Trail@2x.png\" width=\"2161\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2023\/02\/EH0009_12_Audit-Trail@2x.png 2161w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2023\/02\/EH0009_12_Audit-Trail@2x-300x300.png 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2023\/02\/EH0009_12_Audit-Trail@2x-1024x1024.png 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2023\/02\/EH0009_12_Audit-Trail@2x-150x150.png 150w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2023\/02\/EH0009_12_Audit-Trail@2x-768x768.png 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2023\/02\/EH0009_12_Audit-Trail@2x-1536x1536.png 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2023\/02\/EH0009_12_Audit-Trail@2x-2048x2048.png 2048w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2023\/02\/EH0009_12_Audit-Trail@2x-120x120.png 120w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2023\/02\/EH0009_12_Audit-Trail@2x-240x240.png 240w\" sizes=\"auto, (max-width: 2161px) 100vw, 2161px\" \/>\n\nIt\u2019s good practice to review your tax filings regularly to ensure that your ERN has been included correctly and that all tax payments have been made on time.\n\nBy following these steps, you can ensure that your ERN is kept current and secure, which can help to avoid any penalties or issues with your tax filings.\n\nIf you have any concerns or questions about your ERN, seek professional advice from a tax specialist, payroll provider or your accountant. They can provide guidance on the steps you need to take to ensure that your ERN remains current and secure.\n\nIf you\u2019re <a href=\"https:\/\/employmenthero.com\/blog\/in-house-payroll-vs-outsourcing\/\" rel=\"noopener\" target=\"_blank\">considering bringing your payroll in-house<\/a>, it has thankfully never been easier. This small investment can save you time and money as your <a href=\"https:\/\/employmenthero.com\/solutions\/automated-payroll\/\" rel=\"noopener\" target=\"_blank\">payroll processes become automated<\/a> and streamlined.\n<h2 id=\"how-employment-hero-can-help-you-go-digital\">How 91±¬ΑΟ can help you go digital<\/h2>\nMost businesses, especially small businesses, would never intentionally make a payroll mistake, but errors can and do happen. That\u2019s why <a href=\"https:\/\/employmenthero.com\/uk\/products\/payroll-software\/\" rel=\"noopener\" target=\"_blank\">digital payroll software<\/a> can be a massive help to employers.\n\n<a href=\"https:\/\/employmenthero.com\/\" rel=\"noopener\" target=\"_blank\">91±¬ΑΟ<\/a> is designed to handle some of the most complex payroll systems in the world, keeping up to date with ever-changing legislation and automating frustrating compliance admin so you don\u2019t have to. There\u2019s never been a better time to take payroll digital!\n\nWant more payroll tips and insights? 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class=\"wp-block-group alignfull has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20)\">\n<div class=\"wp-block-group is-content-justification-space-between is-layout-flex wp-container-core-group-is-layout-15 wp-block-group-is-layout-flex\" style=\"margin-bottom:var(--wp--preset--spacing--10)\">\n<h3 class=\"wp-block-heading\">Related Resources<\/h3>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-link-arrow is-style-link-arrow--3\"><a class=\"wp-block-button__link has-btn-brand-background-color has-background wp-element-button\" href=\"\/resources\/?topic%5B0%5D%5B0%5D=Product\">View all<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-query blog-3-col-query-loop is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 alignfull wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-2 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-50792 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-in-depth-analysis resource-type-blog\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-18 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/employment-rights-act-fire-and-rehire\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide-.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Fire and Rehire Restrictions Under the Employment Rights Act: A UK Employer&#8217;s Guide\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide-.webp 1600w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide--300x169.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide--1024x576.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide--768x432.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide--1536x864.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Fire-and-Rehire-Restrictions-Under-the-Employment-Rights-Act-A-UK-Employers-Guide--440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-3 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-17 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-16 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/employment-rights-act-fire-and-rehire\/\" target=\"_self\" >Fire and Rehire Restrictions Under the Employment Rights Act: A UK Employer&#8217;s Guide<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-2\"><p class=\"wp-block-post-excerpt__excerpt\">The Employment Rights Act 2025 fundamentally restricts fire and rehire in the UK. Understand what&#8217;s changing, when it takes effect&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/blog\/employment-rights-act-fire-and-rehire\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Fire and Rehire Restrictions Under the Employment Rights Act: A UK Employer&#8217;s Guide<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/blog\/employment-rights-act-fire-and-rehire\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-50755 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-employment-rights-act tag-in-depth-analysis resource-type-blog\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-21 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/fair-work-agency-hmrc-employers-guide\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"The Fair Work Agency vs HMRC: What&#8217;s Different For Employers\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers.webp 1600w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers-300x169.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers-1024x576.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers-768x432.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers-1536x864.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/The-Fair-Work-Agency-vs-HMRC-Whats-Different-For-Employers-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-6 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-20 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-19 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/fair-work-agency-hmrc-employers-guide\/\" target=\"_self\" >The Fair Work Agency vs HMRC: What&#8217;s Different For Employers<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-5\"><p class=\"wp-block-post-excerpt__excerpt\">The Fair Work Agency has replaced HMRC for employment rights. Understand the split, what&#8217;s changed for holiday pay and SSP,&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/blog\/fair-work-agency-hmrc-employers-guide\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: The Fair Work Agency vs HMRC: What&#8217;s Different For Employers<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/blog\/fair-work-agency-hmrc-employers-guide\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><li class=\"wp-block-post post-50767 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized tag-employment-rights-act tag-in-depth-analysis resource-type-blog\">\n\n<div class=\"wp-block-group has-border-color has-neutral-100-border-color has-white-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-24 wp-block-group-is-layout-flex\" style=\"border-width:1px;min-height:100%\"><figure style=\"aspect-ratio:16\/9;width:100%;height:100%; padding-bottom:0;padding-top:0;margin-bottom:0;\" class=\"wp-block-post-featured-image\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/collective-redundancy-changes-employment-rights-act-2025\/\" target=\"_self\"  style=\"height:100%\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"900\" src=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers.webp\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"Collective Redundancy and the Employment Rights Act: What Changes for UK Employers\" style=\"width:100%;height:100%;object-fit:cover;\" srcset=\"https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers.webp 1600w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers-300x169.webp 300w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers-1024x576.webp 1024w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers-768x432.webp 768w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers-1536x864.webp 1536w, https:\/\/employmenthero.com\/uk\/wp-content\/uploads\/sites\/2\/2026\/05\/Collective-Redundancy-and-the-Employment-Rights-Act-What-Changes-for-UK-Employers-440x248.webp 440w\" sizes=\"auto, (max-width: 1600px) 100vw, 1600px\" \/><\/a><\/figure>\n\n\n<div class=\"wp-block-group blog-3-col-details wp-container-content-9 is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-23 wp-block-group-is-layout-flex\" style=\"margin-top:0;padding-top:var(--wp--preset--spacing--10);padding-right:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10);padding-left:var(--wp--preset--spacing--10)\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-22 wp-block-group-is-layout-flex\"><div style=\"font-style:normal;font-weight:600\" class=\"taxonomy-resource-type eh-resource-type wp-block-post-terms\"><a href=\"https:\/\/employmenthero.com\/uk\/resources\/blog\/\" rel=\"tag\">Blogs<\/a><\/div>\n\n<h3 class=\"wp-block-post-title\"><a href=\"https:\/\/employmenthero.com\/uk\/blog\/collective-redundancy-changes-employment-rights-act-2025\/\" target=\"_self\" >Collective Redundancy and the Employment Rights Act: What Changes for UK Employers<\/a><\/h3>\n\n<div class=\"wp-block-post-excerpt has-text-color has-contrast-2-color has-small-font-size wp-container-content-8\"><p class=\"wp-block-post-excerpt__excerpt\">The Employment Rights Act 2025 has doubled the penalty for missed collective consultation. Find out what&#8217;s changed, what&#8217;s coming and&hellip; <\/p><\/div><\/div>\n\n\n<a style=\"font-style:normal;font-weight:600;\" class=\"wp-elements-9dfcbcb7662772ecb2d671e8976a6c51 wp-block-read-more has-text-color has-violet-500-color\" href=\"https:\/\/employmenthero.com\/uk\/blog\/collective-redundancy-changes-employment-rights-act-2025\/\" target=\"_self\">Read more<span class=\"screen-reader-text\">: Collective Redundancy and the Employment Rights Act: What Changes for UK Employers<\/span><\/a><\/div>\n<\/div>\n<a href=\"https:\/\/employmenthero.com\/uk\/blog\/collective-redundancy-changes-employment-rights-act-2025\/\" target=\"_self\" class=\"group-block-link\"><\/a>\n<\/li><\/ul><\/div>\n<\/div>\n<\/div>\n\n\n\n<style>\n.eh_marketo_form .mktoCheckboxList label {\n    line-height: 0.95rem !important;\n}\n.top-sticky-form .eh_marketo_form-container .eh_marketo_form_step_0 .mktoFieldDescriptor.mktoFormCol {\n    height: 4.5rem;\n}\n.top-sticky-form .eh_marketo_form-container .eh_marketo_form_step_0 .mktoFormRow:nth-last-of-type(-n+3) .mktoFieldDescriptor.mktoFormCol {\n    height: auto !important;\n}\n<\/style>\n","protected":false},"excerpt":{"rendered":"<p>Find out what an Employer Reference Number is, and if you need one for your business.<\/p>\n","protected":false},"author":5,"featured_media":32008,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_lite_auth_enabled":false,"_lite_auth_trigger_method":"scroll","_lite_auth_scroll_percent":25,"_lite_auth_click_element_query":"","exclude_from_algolia":false,"reading_time":"7 min read","display_reading_time":false,"download_content_type":"file","download_file":"34130","download_url":"","download_cta_label":"","footnotes":""},"categories":[1],"tags":[],"resource-type":[157],"topic":[90,94],"industry":[65,57,55,66,72,35,76,41,77,58,43,67,46,69,40,59,73,70,45,54,47,49,51,68,52,50,64,44,42,53,48,74,75,56,71],"audience":[],"business-size":[],"product-tag":[],"funnel-stage":[],"region":[],"pain-point":[],"persona":[],"post_features":[],"class_list":["post-12858","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","resource-type-blog","topic-business-basics","topic-payroll","industry-agriculture","industry-automotive","industry-business-consulting","industry-childcare","industry-colleges-and-sporting-clubs","industry-construction","industry-consumer-services","industry-customer-service","industry-early-education","industry-ecommerce","industry-education","industry-entertainment","industry-finance","industry-financial-services","industry-franchises","industry-health-and-fitness","industry-health-services","industry-healthcare","industry-hospitality","industry-it-and-technology","industry-legal","industry-logistics-manufacturing","industry-media-communications","industry-not-for-profit","industry-professional-services","industry-public-relations","industry-real-estate","industry-real-estate-and-strata-management","industry-recruitment","industry-retail","industry-stem","industry-technology","industry-utilities-public-services","industry-veterinary-services","industry-youth-services"],"_links":{"self":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts\/12858","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/comments?post=12858"}],"version-history":[{"count":5,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts\/12858\/revisions"}],"predecessor-version":[{"id":42464,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/posts\/12858\/revisions\/42464"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/media\/32008"}],"wp:attachment":[{"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/media?parent=12858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/categories?post=12858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/tags?post=12858"},{"taxonomy":"resource-type","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/resource-type?post=12858"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/topic?post=12858"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/industry?post=12858"},{"taxonomy":"audience","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/audience?post=12858"},{"taxonomy":"business-size","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/business-size?post=12858"},{"taxonomy":"product-tag","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/product-tag?post=12858"},{"taxonomy":"funnel-stage","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/funnel-stage?post=12858"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/region?post=12858"},{"taxonomy":"pain-point","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/pain-point?post=12858"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/persona?post=12858"},{"taxonomy":"post_features","embeddable":true,"href":"https:\/\/employmenthero.com\/uk\/wp-json\/wp\/v2\/post_features?post=12858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}