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Did you know about TFN Substitutions Number?

000000000 - This substitute number is allowed where an employee has:

• not completed a TFN declaration; or

• completed a TFN declaration and chosen not to quote a TFN; or

• indicated that they applied or enquired about a TFN with the ATO and failed to provide a TFN within 28 days.

If you select the option "The employee didn’t quote a TFN" on the employe's Tax File Declaration screen, 000000000 will be the TFN set for the employee.

An employer is required to withhold the top rate of tax (currently 47%, which includes the 2% medicare levy) from all earnings paid to an Australian resident employee using this special TFN. Refer below for detailed information on how employee earnings are taxed when using this special TFN. This rule excludes foreign residents, employees engaged in the seasonal worker program and working holiday makers.

111111111 – This substitute number is allowed where an employee:

• has not provided a TFN but has indicated on the TFN declaration that they have applied or enquired about a TFN with the ATO, or

• has provided an invalid TFN.

If you select the option "The employee has applied for a TFN but doesn’t have it yet OR the employee quoted an invalid TFN" on the employe's Tax File Declaration screen, 111111111 will be the TFN set for the employee.

333333333 – This substitute number is allowed where an employee is under the age of eighteen and earns $350 or less weekly, earns $700 or less fortnightly or earns $1517 or less monthly.

If you select the option "The employee is under 18 and earns less than the current limit" on the employe's Tax File Declaration screen, 333333333 will be the TFN set for the employee.

444444444 – This substitute number is allowed where an employee is a recipient of a social security or service pension or benefit (other than Newstart, sickness allowance, special benefits or partner allowance) and so has claimed an exemption from quoting a TFN.

If you select the option "The employee has claimed an exemption from quoting a TFN (such as receiving a social security or service pension)" on the employe's Tax File Declaration screen, 444444444 will be the TFN set for the employee.

987654321 - Use this if Alphabetic characters appear in TFN

Reference: https://support.yourpayroll.com.au/hc/en-au/articles/200077535-Special-Tax-File-Numbers