The ATO is very clear about the need for a tax file number and as an employer you need to ensure that you have the up to date tax file numbers for your employees.
Having said that, there are some occasions where you are unable to provide a tax file number for an employee. The ATO provides specific guidance on how software should handle tax file numbers in these circumstances.
Below is a list of the “special” tax file numbers that are made available by the ATO and are fully supported
000000000 – No TFN quoted by empoyee – employee chose not to or failed to quote one within 28 days
111111111 – Employee applying for TFN at the time payment summaries are produced (i.e.started work mid to late June and not yet received TFN from ATO)
333333333 – Employee under 18, and earns less than the current limit ($112 per week in 2000)
444444444 – Employee is a pensioner, or recipient of a social security or service pension or a benefit (other than New Start or Job Search Allowance or Sickness benefits, etc) and has claimed an exemption from quoting a TFN.
987654321 – Employee supplied an invalid TFN
Please see below for a video tutorial on this topic:
If you have any questions on using special tax file numbers, please contact us on firstname.lastname@example.org