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Wendy_123(Newbie)Newbie
23 Apr 2026

Hi,


We had a work-from-home employee who did not have a TFN when he started with us. He applied for a new TFN through the ATO, but left the company after 29 days (from 4 March to 2 April). Based on my research, employers can process pay as “awaiting TFN” for up to 28 days, withholding PAYG at the normal (WHM) rate during this period.


Now that the employee has left, do I need to follow up further to obtain his TFN, or make any adjustments to the PAYG that has already been processed?

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1 replies
35 views
1 replies

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Most helpful reply

PayrollDeanne(Taxicorn)Taxicorn
23 Apr 2026

G'day @Wendy_123 👋


As per the ATO guidance, if your employee provided you with a TFND, claiming an exemption due to applying for a TFN, then tax based on the details provided for 28 days. After 28 days, if no valid TFN is received, tax at the highest rate 😉


You don't retrospectively adjust the tax that was calculated.


Deanne

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Most helpful reply

PayrollDeanne(Taxicorn)Taxicorn
23 Apr 2026

G'day @Wendy_123 👋


As per the ATO guidance, if your employee provided you with a TFND, claiming an exemption due to applying for a TFN, then tax based on the details provided for 28 days. After 28 days, if no valid TFN is received, tax at the highest rate 😉


You don't retrospectively adjust the tax that was calculated.


Deanne

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What steps should I take for a terminated employee who did not provide their TFN? | ATO Community