Answer
If your employee does not have a Tax File Number (TFN) or has not yet provided you with one, there are a number of general TFNs that can be utilised in Lightning Payroll.
The ATO provides a list of general TFNs here and you can choose which one to use depending based on the circumstances. Make sure to read the details for each general TFN to ensure you choose an appropriate option.
Depending on the situation, there may not be a general TFN that fits the specific circumstances. If so, contact the ATO on 13 28 61 for more information.
| TFN code number | When to use code number |
|---|---|
| 000000000 | Use if the payee has not provided a TFN, or fails to provide one within 28 days. Taxed at full rate. |
| 111111111 | Use if you receive a declaration from the payee which says they have applied for a TFN. This code should be updated with the payee’s TFN, or, with the no TFN quoted code when the payee fails to provide the TFN to the payer within the 28 day period allowed. |
| 333333333 | Use if a payee is under 18 years old and claims the general exemption because they do not not earn enough for tax to be deducted. If circumstances change and the payee subsequently earns a level of income that attracts tax, a TFN will be required to be provided at that time. |
| 444444444 | Use if the payee is a recipient of a social security or service pension or benefit (other than Newstart, sickness allowance, special benefits or partner allowance) an exemption from quoting a TFN may be claimed. |
| 987654321 | Use if alphabetic characters appear in a TFN. |