How long does a TFN application take?

Online applications via myGov verified through Australia Post usually finalise within 28 days. Apply before you start work so the higher no-TFN withholding does not eat your first few pays.

Can my employer hold my pay until I give them a TFN?

No. Fair Work is clear that employers cannot delay pay because of a missing TFN. The ATO simply tells the employer to withhold tax at the top marginal rate plus the Medicare levy until you provide one, and you reclaim the over-withholding in your tax return.

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Your first jobUpdated 2025-06-01

Getting a Tax File Number for your first job

Your Tax File Number is the ATO's permanent ID for you in the tax and super system. How to apply for one for free, when employers can ask for it, and what happens if you do not have one yet.

A Tax File Number (TFN) is the nine-digit ID the Australian Taxation Office uses to track your income, tax and super for life. You only need one and you keep the same number forever.

When you need one

You need a TFN before, or shortly after, you start your first paid job. You also need it to:

Open a bank account that earns interest at the resident rate (without one, the bank is required to withhold tax on your interest at the top marginal rate).
Apply for Youth Allowance, ABSTUDY or any Services Australia payment.
Lodge a tax return.
Be paid super into a fund.

How to apply

Applying for a TFN is free. The ATO will never charge you. If a website wants to charge a fee to "help" with your TFN application, close it.

There are three application paths:

Online via myGov, verified at a participating Australia Post outlet. This is the fastest path for most school leavers. Start the application on the ATO website, then take your ID to Australia Post for the in-person check.
Online with a Medicare card + a passport or driver licence, verified by myGovID. If you already have a strong myGovID identity, this is even quicker.
Paper form (NAT 1432), posted with certified copies of your ID. Slower, used if you cannot get to Australia Post.

The ATO posts your TFN to your address within 28 days. Keep it private. Treat it like a bank PIN.

Giving your TFN to an employer

When you start work, your employer asks you to complete a Tax File Number Declaration (online through their payroll system, or paper form NAT 3092). This is the only formal document on which you hand over your TFN. The employer passes the TFN to the ATO and to your super fund.

Other people who can ask for your TFN: your bank (for interest), your super fund, Services Australia, your registered tax agent. No one else needs it.

What if I start work before the TFN arrives?

You can begin a job without a TFN. You complete the TFN Declaration with "I have applied for a TFN" ticked. The employer must withhold tax at the standard rate for 28 days while the ATO processes your application. After 28 days, if the TFN has not arrived, the employer must switch to the top marginal rate plus Medicare levy (currently 47%). When your TFN finally arrives, give it to the employer and the withholding returns to normal. The over-withheld amount is refunded through your tax return.

The Fair Work Ombudsman confirms that no employer can refuse to pay you because you do not yet have a TFN.

Common scams to ignore

Anyone charging a fee to lodge a TFN application.
An email asking for your TFN "to verify your account". The ATO never emails you to ask for your TFN.
A call claiming your TFN has been "suspended". TFNs cannot be suspended. This is a scam to extract bank details.

This is general explanatory information. For advice on your circumstances, contact the ATO or a registered tax agent.