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.