Section B: Employee details
You must complete a separate section B for each employee. You will need to photocopy the section B page of the form.
If the employee has more than one ESS plan, only complete one section B for that employee and a separate section C for each ESS plan.
Employee tax file number (TFN)
Provide the TFN quoted by the employee. If the employee has not quoted a TFN, provide an appropriate TFN code from the table below.
The employer must withhold tax at the highest marginal rate plus the Medicare levy (currently 49%) if an employee or contractor has:
- not quoted a TFN or an ABN
- not claimed an exemption from quoting
- been deemed by the ATO not to have quoted a TFN or an ABN.
If the employer has calculated an amount of TFN withholding from an employee's assessable ESS interests, then the amount (in dollars and cents) should be completed at question 22.
No TFN quoted by the employee - the employee chooses not to quote a TFN or fails to provide one within 28 days.
Employee applying for a TFN - if a summary is prepared for an employee who does not provide a TFN but indicates on the TFN declaration that one has been applied for, an interim code of 111111111 can be used by the employer.
This code would usually be updated with the employee's TFN or with the no TFN quoted code (000000000) where an employee fails to provide the TFN to the employer within the 28 day period allowed, under legislation, to obtain and provide the TFN to the employer.
The only time that the TFN code 111111111 would be reported to the ATO is when the employee commenced work in mid to late June and had not received notification of the TFN prior to the submission of the report to the ATO.
Employee is a pensioner - where the employee is a recipient of a Centrelink or service pension or benefit (other than Newstart, sickness allowance, special benefits or partner allowance) an exemption from quoting a TFN may be claimed. In this case the code 444444444 must be used.
Alphabetic characters in quoted TFN - where an employee has quoted a TFN with alpha characters, the code 987654321 must be used in place of the quoted TFN. This code must also be used where the TFN quoted cannot be contained in the TFN field.
Provide the ABN of the employee (Sole Trader - contractor) receiving the ESS interests. If you have provided the employee's TFN then do not provide the employee's (contractor's) ABN.
The ABN reported must belong to the employee (Sole Trader - contractor) named in this record.
Provider's employee identifier
Provide the employee identifier used to link the employee with the organisation. This identifier could be the employer's employee number or any other unique identifier the ESS provider can use to identify the employee.
The employee identifier must be completed - it should not be left blank. The ESS provider must allocate unique employee identifiers to participants in the employee share scheme. The identifier can contain alpha or numeric characters or a combination of both.
ESS provider's ABN
Provide the current ABN for the employee's ESS provider. If no ABN leave blank.
This information is provided again in case the separate Section B details become dislodged.
The ABN reported must correspond to the ESS provider name at question 2 (Section A).
Employee's date of birth
Provide the employee's day, month and year of birth, if known. For example, if the employee's date of birth is 19 June 1946 write 19 / 06 / 1946.
Write 0 in any part of the date of birth which is unknown. For example, if only the year of birth is known write zeros for the day and month of birth. So if the year of birth is 1956 write 00 / 00 / 1956.
Provide the employee's full name.
Where the employee's legal name is a single name only, include it in the 'family name' field rather than in the 'first given name' field. Leave the other fields blank.
If the employee's full first given name is not known, show their first initial.
You may leave the 'Other given name/s' field blank if the employee either has no other given name or their name is unknown. Use an initial in the field only if the employee's full other given name is unknown.
Where an employee has more than two given names, do not provide the third and subsequent given names or initials.
Provide the employee's residential address.
You must provide the employee's address. Do not leave the employee address field blank.
Last modified: 20 May 2016QC 23069