Applicants and Members are able to submit a digital TFN Declaration via their portal or Member/Workforce App.
Once an Applicant or Member have submitted their TFN Declaration it will appear under the 'TFN DECLARATIONS' section of the Recruitment Dashboard.
To Process a Declaration on behalf of the payer, please follow the below steps.
-
Click on TFN DECLARATIONS within the Recruitment Dashboard.
Please note: this will display all TFN Declarations that need to be processed. If you have multiple offices within your business, you can also open the relevant inbox by clicking on the office name
2. Click on the Applicants or Member's first name to open the declaration details.
Please note: if there are declarations highlighted in red, this means that the defined grace period has been met and further action is required.
The Applicants or Members TFN Declaration screen will load.
3. Click on the View Applicant Details Button
4. Review the declaration made by the payee to ensure the details entered are correct.
Please note: if you find an error made by the Applicant or Member, you will not be able to edit the submission, you will need to contact the payee and ask them to redeclare.
5. Click View/Edit Tax Scale to ensure the scale nominated is correct for the detail on their submission.
When you are happy to proceed with a submission, please sign the Signature of payer area using your computer mouse and then select Submit Declaration to ATO
Please note: the declaration is reported to the ATO in your next single touch payroll submission.
If a payee redeclares, you will need to repeat the process highlighted above.
000000000 - This substitute number is allowed where an employee has:
-
not completed a TFN declaration; or
-
completed a TFN declaration and chosen not to quote a TFN; or
-
indicated that they applied or enquired about a TFN with the ATO and failed to provide a TFN within 28 days.
If you select the option "The employee didn’t quote a TFN" on the employee's Tax File Declaration screen, 000000000 will be the TFN set for the employee.
An employer is required to withhold the top rate of tax (currently 47%, which includes the 2% Medicare levy) from all earnings paid to an Australian resident employee using this special TFN. Refer below for detailed information on how employee earnings are taxed when using this special TFN. This rule excludes foreign residents, employees engaged in the seasonal worker program and working holiday makers.
111111111 – This substitute number is allowed where an employee:
-
has not provided a TFN but has indicated on the TFN declaration that they have applied or enquired about a TFN with the ATO, or
-
has provided an invalid TFN.
If you select the option "The employee has applied for a TFN but doesn’t have it yet OR the employee quoted an invalid TFN" on the employee's Tax File Declaration screen, 111111111 will be the TFN set for the employee.
333333333 – This substitute number is allowed where an employee is under the age of eighteen and earns $350 or less weekly, earns $700 or less fortnightly or earns $1517 or less monthly.
If you select the option "The employee is under 18 and earns less than the current limit" on the employee's Tax File Declaration screen, 333333333 will be the TFN set for the employee.
444444444 – This substitute number is allowed where an employee is a recipient of a social security or service pension or benefit (other than Newstart, sickness allowance, special benefits or partner allowance) and so has claimed an exemption from quoting a TFN.
If you select the option "The employee has claimed an exemption from quoting a TFN (such as receiving a social security or service pension)" on the employee's Tax File Declaration screen, 444444444 will be the TFN set for the employee.
987654321 - Use this if Alphabetic characters appear in TFN
Reference: https://support.yourpayroll.com.au/hc/en-au/articles/200077535-Special-Tax-File-Numbers