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  • Withholding payer numbers and the Super guarantee

    We give certain individuals, partners in partnerships and non-individual entities withholding payer numbers (WPNs) so they can meet their tax and superannuation obligations. Specifically:

    • individuals who are not conducting a business, who don't have an Australian business number (ABN), or are employers of domestic staff, including  
      • nannies
      • carers
      • cleaners
      • gardeners
      • housekeepers
      • support workers directly employed by participants in the national disability scheme.
    • non-individual WPN holders including  
      • school canteens
      • sporting clubs
      • international entities
      • embassies.

    If you meet the eligibility but don't have a WPN, see Application to register a PAYG withholding account about what you need to do.

    Individual WPN holder – Small Business Superannuation Clearing House

    If you're an individual WPN holder you can access the Small Business Superannuation Clearing House through ATO online services linked to myGov.

    Note: Under the myGov terms of use you can't allow any intermediary acting on your behalf to access your personal myGov account.

    Non-individual WPN holder – Small Business Superannuation Clearing House

    If you are a non-individual WPN holder you can't access the clearing house online. To use the SBSCH you must register your business for an ATO clearing house account, which enables you to use a personalised service.

    Next steps:

    See also:

    Completing the Superannuation guarantee charge statement

    If you are a WPN holder and you need to complete a Superannuation guarantee charge (SGC) statement because you haven't paid your super guarantee on time you will need to use our Super guarantee charge statement calculator tool.

    • When completing the online form type 70707070707 in the ABN section.
    • Select 'Generate SGC statement' once you've completed the form.
    • Print a PDF version of the statement.
    • Mail the completed and signed SGC statement to us with a cover note quoting your WPN as a reference to:

    Australian Taxation Office
    PO Box 3578
    ALBURY NSW 2640

    How to pay your SGC

    Before you can pay the SGC, you'll need to obtain your payment reference number (PRN). You can use the PRN from any SGC-related notice or payment slip received from us for the same ABN if you would like to make immediate payment.

    If you do not have a PRN you'll need to obtain one before making a payment.

    Next steps:

    • To request a new PRN for your SG employer role, you can phone us on 1800 815 886 between 8.00am–6.00pm, Monday to Friday  
      • you should wait 28 days after lodging your SGC statement to do so, make sure you have your WPN and contact details handy.
    • Once you've obtained your PRN, refer to our payment options for further details.
    Last modified: 23 Jul 2019QC 59728