Paddle UK will be asking clubs for their Employers Reference Number at the start of 2022. If you do not have an ERN the club will be asked to confirm they are exempt. For your information the ERN is a number given to every business that registers with HM Revenue and Customs (HMRC) as an employer, and is provided by HM Revenue and Customs (HMRC) under which the employees' income tax and NI contributions are recorded. It can be obtained from any mandatory HMRC documentation, including P45, P60, P11/D and most payslips.
In all cases where PAYE is operated, an ERN is allocated to the employer and the ERN applies to all UK businesses employing one or more people.A minority of employers do not have an ERN, including those that:
- pay all their employees below the current threshold (£240 per week, £1042 monthly, £12,500 annually); or
- are registered in the Channel Islands (These have no tax presence in the UK).
All our coaches are volunteers, is it still necessary?
There is a statutory requirement for clubs to have Employers Liability Insurance if you employ the services of others. The definition of employee makes no distinction between paid and unpaid work meaning your club volunteers could still be classed as an "employee".