Employee tax details summary
Your payee now has the option to provide their Tax file number declaration through ATO online services.
If your payee has provided a printed employee tax details summary from ATO online services, don't send us a copy, as the information has already been sent electronically to us. Just enter the tax details into your system and keep a copy of the form for your records.
The information provided to you on the employee tax details summary will help you determine the amount of tax to be withheld from payments, for example, if no education loan (study or training support loan) withholding details are present on the summary, then no additional withholding is required for an education loan.
Don’t ask your payee to send this information via email. Sending personal information via email can expose you to fraud as it’s not a secure channel. See more information on how to Protect your personal identifying information.
For more information on how your payee completes the online employment forms, see Access and complete employment forms in ATO online
Paper form
Section B is to be completed by the payer, if you are not reporting through Single Touch Payroll (STP) Phase 2-enabled reporting software or lodging your TFN declaration data online.
Where the payee indicates at Question 1 on this form that they have applied for an individual TFN, or enquired about their existing TFN, they have 28 days to give you their TFN.
You must withhold tax for 28 days at the standard rate according to the PAYG withholding tax tables. After 28 days, if the payee has not given you their TFN, you must then withhold the top rate of tax from future payments, unless we tell you not to.
Lodging the form
When you don’t have to send us copies
Don't send the Tax file number declaration to us if:
- you’re using Single Touch Payroll (STP) Phase 2-enabled reporting software
- this is because your STP Phase 2 reporting already includes the information we need
- you must keep your payees completed TFN declarations for your records
- your payee has provided a printed employee tax and/or super details summary from ATO online services
- this is because it was sent electronically to us
- you must keep a copy of the summary for your own records.
If you do have to send us copies
If you have to lodge paper Tax file number declarations (NAT 3092) with us, you must complete Section B and lodge the forms within 14 days after the form is either:
- signed by the payee
- completed by you (if not provided by the payee).
You must retain a copy of the form for your records and use secure methods when storing and disposing of it
How to lodge online
You may lodge your TFN declaration reports using software that complies with our specifications.
There is no need to complete Section B of each form, as the payer information is supplied by your software. See Lodging tax file number (TFN) declaration data online
Don't send us the payees' completed paper Tax file number declarations. However, you must keep them for your records.
How to lodge paper copies
To lodge a paper Tax file number declaration, complete Section B and send the original to us within 14 days. You must keep a copy for your records.
Payer obligations
If you withhold amounts from payments, or are likely to withhold amounts, the payee can give you a:
- completed electronic version of the TFN declaration developed using the electronic reporting specificationsOpens in a new window
- printed summary of their employee tax and/or super details from ATO online services
- paper copy of Tax file number declaration (NAT 3092) with Section A completed.
A TFN declaration applies to payments made after the declaration is provided to you. The information provided on this form is used to work out the amount of tax to be withheld from payments based on the PAYG withholding tax tables we publish. If your payee gives you another declaration, it overrides any previous declarations.
Is your employee entitled to work in Australia?
It is a criminal offence to knowingly or recklessly allow someone to work, or to refer someone for work, where that person is from overseas and is either in Australia illegally or is working in breach of their visa conditions.
People or companies convicted of these offences may face fines imprisonment (or both). To avoid penalties, ensure your prospective employee has a valid visa to work in Australia before you employ them.
The Department of Home AffairsOpens in a new window can give you more information.
Is your payee working under a working holiday visa (subclass 417) or a work and holiday visa (subclass 462)?
Payers of workers under these 2 types of visas need to register with the ATO. See Employer registration for working holiday makers
Payee has not provided TFN
If your payee has not given you a completed paper form, you must:
- notify us within 14 days of the start of the withholding obligation, by completing as much of the payee section of the form as you can
- print ‘PAYER’ in the payee declaration and lodge the form
- withhold the top rate of tax from any payment to that payee.
Provision of payees TFN to the employee’s super fund
If you make a super contribution for your payee, you need to give your payee's TFN to their super fund, on the day of contribution.
If the payee has not yet quoted their TFN, you need to give your payee's TFN to their super fund, within 14 days of receiving this form from your payee.
Storing and disposing of TFN declarations
The TFN Rule issued under the Privacy Act 1988 requires a TFN recipient to use secure methods when storing and disposing of TFN information.
You may store a paper copy of the signed form or electronic files of scanned forms. Scanned forms must be clear and not altered in any way.
If a payee:
- submits a new Tax file number declaration (NAT 3092) form, you must retain a copy of the earlier form for the current and following financial year
- has not received payments from you for 12 months, you must retain a copy of the last completed form for the current and following financial year.
Penalties
You may incur a penalty if you do not:
- lodge TFN declarations with us if required
- keep a copy of completed TFN declarations for your records
- provide the payee's TFN to their super fund, where the payee quoted their TFN to you.