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Withholding payer number super obligations

Super obligations if you have a withholding payer number (WPN).

Last updated 25 May 2021

We give certain partners in partnerships and non-individual entities a withholding payer number (WPN). This is so you can meet your tax and superannuation obligations.

A WPN is only offered to entities who are not eligible for an ABN, have PAYG withholding obligations and are required to pay super for eligible employees.

WPN holders must make super guarantee (SG) contributions for their eligible employees to avoid the super guarantee charge (SGC).

Non-individual WPN holders include:

  • embassies
  • international entities
  • school canteens
  • sporting clubs.

If you are eligible for a WPN but don't have one, you can complete the form on the Application to register a PAYG withholding account page.