Primarius Blog - Tax File Number (TFN) declaration to employers

Muriel Oliver
Update | 19 Apr 2022

Last updated: 11 October 2023

A tax file number (TFN) is a private number, however, all individual taxpayers need to provide these details to their employer when they commence work. This is done by completing and signing a TFN declaration form and submitting this to the employer - access the form (N3092) on the ATO website.

There are some very important obligations for:

  • - Employees: this is the declaration that needs to be used to advise the employer of the correct tax status and rates to be applied and is the employee's obligation to complete in full.
  • - Employers: have a number of obligations in relation to this, including:
    • Retaining a signed copy: many employers mistakenly believe that they can just electronically upload the details to the ATO website through their software, however, the form clearly states that employers must hold a signed copy; and
    • Requesting a copy be returned within 28 days: if the employee does not return the copy within the required period it is the employer's obligation to tax them at the top marginal tax rate.
    •  

Read more about applying for a TFN in Australia - just click here

Disclaimer: This information is general in nature. So, before acting on this or any other information, it is important to seek professional advice related directly to you and your circumstances.  Should you require our assistance, contact your Primarius Team leader, or email us at info@primarius.net.au

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