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  • Provide employees' TFNs to their super funds

    When an employee gives you their tax file number (TFN), you must give it to their super fund.

    • For a new employee, provide their TFN to their super fund more than 14 days before you make their first super contribution.
    • For an existing employee, provide their TFN to their super fund within 14 days of receiving it.

    Super funds need your employee's TFN so that:

    • the super fund can accept personal contributions from the employee
    • the employee will not pay extra tax on super
    • the employee can find all their super accounts.

    If a current employee has not given you a TFN declaration since 1 July 2007, they can complete the Authority to provide your tax file number to your super fund form.

    If you use a third party to manage your payroll or a clearing house to distribute super contributions, ensure your contract allows them to share TFNs with the super funds.

    If you, or a third party you use, do not give your employee's TFN to their fund, you will be penalised.

    Last modified: 26 May 2021QC 33742