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