Tax File Number (TFN) Declaration
Form number: NAT 3092
Completed by a new employee (payee) at the start of employment so their employer (payer) can withhold the correct amount of PAYG tax from wages.
Issuing authority
Australian Taxation Office
Official source
ato.gov.auCost
Free
Deadline
Employee must complete before first payment is made; employer must lodge with ATO within 14 days of receipt.
How to apply
- Obtain the form: complete it online via myGov linked to ATO (Employment > New employment), use your employer's own electronic form if they have one, or order the paper NAT 3092 by calling 1300 720 092.
- Complete Section A (payee): enter your full name, date of birth, home address, and your TFN (or indicate if you have applied for one, are exempt, or do not have a TFN).
- Answer residency and tax offset questions: indicate your residency status for tax purposes, whether you want to claim the tax-free threshold, and whether you are claiming seniors and pensioners tax offset (SAPTO) if applicable.
- Sign and date the declaration to confirm the information is correct.
- Give the completed form to your employer (payer) — do NOT send it to the ATO.
- Employer completes Section B: adds their ABN, business name, and contact details, then lodges the information with the ATO within 14 days via their payroll/STP software or Business Portal.
- Employer retains a copy of the declaration for their records for the duration of employment plus five years.
- If your circumstances change (e.g. you want to claim or stop claiming the tax-free threshold), complete a new TFN declaration or a Withholding Declaration (NAT 3093) as appropriate.
Related topics
TFN declarationtax file number declarationNAT 3092new employee tax formPAYG withholdingtax-free thresholdemployer tax formpayee declarationemployment commencementwithholding amountATO employment formstart new job tax
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