Your employer PAYE reference identifies your employer's payroll scheme with HMRC. It is three digits, a forward slash, then letters and numbers, for example 120/AB12345. You will find it on your P60 and P45, usually on your payslip, and in your HMRC personal tax account. HMRC and Self Assessment returns ask for it.
HMRC's own example on the Self Assessment employment pages is 139/H345 (HMRC, SA102 notes). The first three digits are the HMRC office number; the rest is your employer's reference within that office.
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What PAYE means
PAYE (Pay As You Earn) is the system your employer uses to take income tax and National Insurance from your pay each time you are paid and send it to HMRC. Your employer registers for it before the first payday and receives its employer PAYE reference by letter (HMRC). On a payslip, the line marked "PAYE" or "Tax" is the income tax deducted in that pay period.
Every reference number on a typical UK payslip
| Reference | Typical format | What it identifies | Issued by |
|---|---|---|---|
| Employer PAYE reference | 3 digits / letters and numbers, e.g. 120/AB12345 | Your employer's PAYE scheme | HMRC |
| Tax office number | 3 digits, the part before the / | The HMRC office for that scheme | HMRC |
| Accounts Office reference | 13 characters | Used by your employer when paying HMRC | HMRC |
| Employee or works number | Varies by employer | You, in your employer's payroll system | Your employer |
| National Insurance number | 2 letters, 6 digits, 1 letter, e.g. QQ123456B | You, across tax, NI and benefits | HMRC and DWP |
| Tax code | e.g. 1257L, BR, K475 | How much of your pay is tax-free | HMRC |
| NI category letter | 1 letter, e.g. A | Which NI rates apply | Your employer, using HMRC rules |
| Pay period | Date range, or week or month number | The period the payslip covers | Your employer |
None of these is a rate, so none of them changes in April. What does change is which of them belongs to you and which belongs to your employer: the first three identify the employer's PAYE scheme, the last five identify you or your pay. Formats checked against HMRC guidance on 27 September 2026.
Where to find your employer PAYE reference
- Your P60. Your employer must give you a P60 by 31 May if you work for them on 5 April (HMRC). The reference is printed on it.
- Your P45, when you leave a job.
- Your payslip. Most employers print it, but the law does not require it. A payslip must show your pay before and after deductions, the deductions that vary, and your hours if your pay varies by time worked (GOV.UK).
- Your personal tax account or the HMRC app, which show your pay and tax details for the last 5 tax years (HMRC).
If none of these is to hand, ask your payroll team. They can give it to you straight away.
When you need it
- Calling HMRC about your tax code or a P800. The income tax helpline is 0300 200 3300 (HMRC).
- Filing Self Assessment. Box 4 of the employment pages (SA102) asks for your employer's PAYE reference (HMRC).
- Checking HMRC's record of a job that has been duplicated or has not closed after you left.
Accounts Office reference
This is a separate 13-character reference that your employer uses as the payment reference when it pays PAYE tax and National Insurance to HMRC (HMRC). It is an employer reference. You will rarely see it and you do not need it for your own tax queries.
Employee number
Your employer's own identifier for you. Quote it to payroll or HR, for example when asking for a copy of a payslip or P60. HMRC does not use it.
National Insurance number
Your personal reference for tax, National Insurance and State Pension records. Share it only with your employer, HMRC, DWP and organisations that genuinely need it, such as a pension provider. If the number on your payslip is wrong, tell payroll at once, because your contributions may not reach your record. HMRC's National Insurance helpline is 0300 200 3500 (HMRC).
Tax code
Your tax code tells your employer how much tax-free pay to give you. 1257L is the code used for most people with one job or pension (HMRC).
| Code | Meaning |
|---|---|
| 1257L | Standard £12,570 Personal Allowance |
| 1257L W1 or M1 | Emergency code: tax worked out on each period separately |
| BR | All pay from this job taxed at the basic rate |
| D0 / D1 | All pay from this job taxed at the higher / additional rate |
| 0T | No Personal Allowance given on this job |
| K code | Your deductions exceed your allowance; see the K code guide |
| NT | No tax on this income |
| S or C prefix | Scottish or Welsh income tax rates apply |
Source: HMRC, What your tax code means.
NI category letter
A single letter showing which National Insurance rates apply. Most employees are A. Under-21s are usually M, apprentices under 25 H, people over State Pension age C, and veterans in their first civilian job V. The NI category letters guide has the full A to Z table for 2026/27.
Pay period
The dates the payslip covers, often shown as a tax week (1 to 52) or tax month (1 to 12). The tax year runs from 6 April, so month 1 is the period starting 6 April. Tax codes and cumulative figures are applied period by period.
If a reference looks wrong
- Compare your payslip with your P60 or P45 and with the job shown in your personal tax account.
- If the employer PAYE reference differs, ask payroll which scheme your pay is reported under. A payroll change or a new payroll provider can mean a new reference.
- If HMRC is showing a job twice, or a job you have left as still open, call HMRC on 0300 200 3300 with both references to hand.
- If your National Insurance number is wrong, correct it with payroll first, then check with HMRC that your contributions are on your record.
A payslip header, read line by line
ACME Limited PAYSLIP
Employee: J Smith
Employee No: 045892
NI Number: QQ123456B
Tax Code: 1257L
NI Category: A
Pay Period: Month 2 (May 2026)
Pay Date: 31 May 2026
Employer PAYE: 120/AB12345
The employee number is for payroll. The NI number and tax code are yours. The employer PAYE reference is your employer's HMRC scheme. QQ123456B is the example format HMRC uses, not a real number.
To check the tax, NI and PAYE lines on your own payslip, see How do I check my payslip is correct?.
Frequently asked questions
Where do I find my employer PAYE reference?
On your P60 and P45, and usually on your payslip. You can also see your pay and tax details for the last 5 tax years in your HMRC personal tax account or the HMRC app. If you cannot find it, ask your payroll team.
What does an employer PAYE reference look like?
Three digits, a forward slash, then letters and numbers, for example 120/AB12345. HMRC's own example is 139/H345. The first three digits are the HMRC office number; the rest identifies your employer's PAYE scheme.
What is the difference between the PAYE reference and the Accounts Office reference?
The employer PAYE reference identifies your employer's PAYE scheme and appears on your P60 and P45. The Accounts Office reference is a separate 13-character reference your employer uses when paying PAYE tax and National Insurance to HMRC. You do not need it for your own tax queries.
When does HMRC ask for my employer PAYE reference?
When you call HMRC about your tax code, a P800 or a job on your record, and on the employment pages of a Self Assessment return, which ask for it in box 4.
What does PAYE mean on a payslip?
PAYE stands for Pay As You Earn. It is the system your employer uses to take income tax, and National Insurance, from your pay each payday and send it to HMRC. The PAYE or tax line on your payslip is the income tax deducted that period.
Does my payslip have to show the PAYE reference?
No. The law requires a payslip to show your pay before and after deductions, the variable deductions, and your hours if your pay depends on time worked. Most employers include the PAYE reference anyway, and it must appear on your P60 and P45.
Sources
All sources were opened and checked by PayslipIQ on 21 September 2026.
- HMRC (GOV.UK): Self Assessment: Employment (SA102) and notes. Box 4 and the example reference 139/H345. Verified 21 Sep 2026.
- HMRC (GOV.UK): Register as an employer. Verified 21 Sep 2026.
- HMRC (GOV.UK): Your P45, P60 and P11D forms. P60 by 31 May, pay details for 5 years online. Verified 21 Sep 2026.
- GOV.UK: Payslips: employee rights. What a payslip must show. Verified 21 Sep 2026.
- HMRC (GOV.UK): Pay employers' PAYE. The 13-character Accounts Office reference. Verified 21 Sep 2026.
- HMRC (GOV.UK): Tax codes and what your tax code means. Verified 21 Sep 2026.
- HMRC (GOV.UK): Income Tax: enquiries and National Insurance: enquiries. Helpline numbers. Verified 21 Sep 2026.
Disclaimer
PayslipIQ provides educational guidance based on published HMRC information. It is not regulated payroll or tax advice. For a problem with your PAYE record, contact your payroll team first and then HMRC.
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Check my payslip freePayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension, benefits or employment advice. Always verify your payslip, tax code, deductions and take-home pay with your employer's payroll department, HMRC, your pension provider, a qualified accountant, tax adviser or another appropriately qualified professional.