If your employee gives you their tax file number (TFN), you must provide it to their chosen super fund the next time you make a payment for them to that super fund.

If you receive the TFN less than 14 days before you're due to make a payment, you have 14 days to provide the TFN to the super fund.

There are penalties if you don't pass on an employee's TFN to their super fund. It's also your responsibility to ensure that third parties you engage pass TFNs on to super funds.

Super funds can't accept personal contributions from employees if they don't have the employee's TFN. If you have an employee who wants to make personal super payments as a payroll deduction, check you have given their TFN to their super fund.

Third-party contracts

If you use a third party to manage your payroll or a clearing house to distribute super contributions to your employees' funds, make sure your contracts with them allow them to pass TFNs to super funds or retirement savings accounts (RSAs) on your behalf, and that they do so.

If they don't pass on the TFNs, you’re liable for the penalties, not the payroll service provider or clearing house.