Employer should not be employing anyone who does not provide a TFN withing the precribed time.
Employer will be liable for super guarantee charge.
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Hi @Martins,
Your daughter can start work without a TFN, but it’s important to provide one to her employer as soon as possible. Until a TFN is given, the employer may need to withhold tax at a higher rate. Any extra tax withheld can usually be claimed back when she lodges her tax return.
If your daughter is eligible for super, her employer must pay it from the start of her employment - even if she didn’t have a TFN or a super account at the time.
To be eligible for super:
- she must earn more than $450 (before tax) in a calendar month
- if she is under 18, she must also work more than 30 hours in a week
Once she provides her TFN and has a super account, the employer must pass the TFN on to the super fund within 14 days.
Super should be paid at least quarterly to:
- the employer’s default fund, or
- if she started work after 1 November 2021, her stapled super fund (if one exists)
Your daughter can check if super has been paid by checking directly with the superfund or by logging into ATO online services through myGov.
If contributions haven’t been made or appear incorrect, contact the employer first. If the issue isn’t resolved, best to report it to us and we’ll review it further.