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  • Commencing and ceasing employment

    If you record your new employee’s start date in your payroll software, you can report it in your pay event.

    If you rehire an employee using the same payroll identifier, you can report the rehire date as the employee's start date.

    If you terminate an employee's employment and then rehire them using the same payroll identifier under a different ABN or branch within your group in the same regular pay cycle, the rehire start date should not be reported.

    Tax file number declaration in payroll event report

    You can report a tax file number (TFN) declaration through your pay event, if this function is enabled by your software. You can continue to use your existing channels to report the TFN declaration if you are unable to do so through your payroll software.

    • Include the information your employee provides to you in a Tax file number declaration and/or Withholding declaration.
    • Include the details of your employee’s declaration when submitting a TFN declaration through the pay event.
    • Provide the TFN declaration within 14 days of receiving it.
    • If your employee is not paid within 14 days of the employer receiving a TFN declaration, you can provide it in the next pay day for that employee.
    • If we are unable to match your employee's details to an ATO record, we will follow the existing process to send correspondence to you and your employee.

    Ceasing employment

    If you record an employee’s cessation date, you can report that date in a pay event report:

    • If you make another payment to that employee, you do not need to update the cessation date.
    • If you rehire that employee using the same payroll identifier do not report their cessation date again, even if you rehire them under a different ABN /branch within the same group.
    Last modified: 22 Mar 2018QC 54550