With the implementation of Single Touch Payroll, a Unique Tax File Number is required when adding a new employee if they have not provided you with one.

The Unique Tax File Number options available are;

  1. 000-000-000: Use 000-000-000 when the Employee has chosen to not quote a TFN or fails to provide one after the first 28 days of commencing Employment.
  2. 111-111-111: Use 111-111-111 when the Employee is applying for a new TFN. After 28 days, the TFN will automatically change to 000-000-000 if the Employee does not provide their TFN within 28 days of commencing Employment, e-PayDay will automatically update the TFN to 000-000-000.
  3. 333-333-333: Use 333-333-333 when the Employee is under 18 AND their pay will never exceed the lowest threshold on the applicable tax scale (eg. Tax Scale 2 is $354.99 per weekly pay period before tax is applicable as at 1/07/2017). If the Employee does exceed the lowest threshold on the applicable tax scale while this TFN is applied, they will be taxed at the applicable marginal rate until they turn 18. Once they turn 18, they will be taxed at the highest marginal rate (currently 47% as at 1/07/2017) until a valid TFN is provided.
  4. 444-444-444: Use 444-444-444 when the Employee is a pensioner and is a Social Security or Service pension or benefit (other than New Start or Job Search Allowance or Sickness Benefits, etc).
  5. 987-654-321: Use 987-654-321 where the Employee has provided Alphabetic characters in quoted TFN. This TFN can also be used where the TFN quoted is clearly invalid and cannot be contained in the TFN field, OR the Employee (regardless of nationality) is working for a company that is outside of Australia.

Revision: 6
Last modified: Mar 18, 2020

Feedback

Thanks for your feedback.

Post your comment on this topic.

Post Comment