Payment reference numbers, P60s and P45s

Information about payment reference numbers, P60s and P45s.

Payment reference numbers

A number of stakeholders have asked us about how PAYE or payment referencing will work with regards to Class 1A National Insurance contribution payments and the end of year process.

Normal on time payments should include a 13-character reference number as the payment reference. The reference number can be found either:

  • in your HMRC online account
  • on the letter HMRC sent to you, your accountant or tax advisor when you registered as an employer

If you make an early or late payment, you will also need to add 4 extra numbers to the end of your 13-character reference number. The 4 digits will depend on whether your payment is monthly, quarterly or annual. In our current guidance we explain how to work out the extra numbers that you add at the end of reference number if early or late payments are made. Read the current guidance on reference numbers for early and late payments.

We will provide updates on how the references will work for Class 1A National Insurance contributions and end of year payments in the next update of this guidance which will be published in the first half of 2026.

P60s and P45s

Stakeholders have asked for changes to be made to the P60 and P45 to include detailed benefit in kind (BiK) information. This was to enable employees to have more information about the benefits they are receiving and the tax they are paying in order to complete Self Assessment returns.

As is already the case under voluntary payrolling, employers will be required to provide their employees details of relevant benefits in kind (BiKs) they have received in a tax year. Employers will need to send a statement to their employees including which benefits were provided, indicating which were payrolled and the value of those benefits by 1 June following the end of the tax year. There is no set format for these details, and HMRC has no plans to introduce one. As employers will be providing this information separately we do not plan to require employers to include this information on the P60 or P45.

Employers will need to communicate BiKs information clearly to their employees so they are aware of what information is provided to them and what might be needed for completing Self Assessment tax returns.

Employers will need to ensure that employees are provided as much information as possible at the beginning and end of the tax year.