Provide employees' TFNs to their funds

If your employee gives you their tax file number (TFN), you must give it to their chosen super fund the next time you make a payment for them to that fund.

If you receive the TFN less than 14 days before you are due to make a payment, you have 14 days to give the TFN to the fund.

There are penalties if you don't pass an employee's TFN to their fund. It's also your responsibility to ensure that third parties you engage pass TFNs on to super funds.

Third party contracts

If you use a third party to manage your payroll or a clearing house to distribute super contributions to your employees' funds, you should make sure your contracts with them allow them to pass TFNs to funds or RSAs on your behalf, and that they do so.

If they don't pass on the TFNs, you are liable for the penalties, not the payroll service provider or clearing house.

Employee's personal super contributions

Super funds can't accept personal contributions from employees if they don't have the employee's TFN. If you have an employee who wants to make personal super payments as a payroll deduction, check you have given their TFN to their super fund.

Aged TFN declarations

If a current employee has not given you a TFN declaration since 1 July 2007 (or earlier), they can complete an Authority to provide your tax file number to your super fund authorising you to pass their TFN to their super fund.

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Last modified: 01 Jun 2015QC 33742