New starter formsChecked in Australia: TFN, withholding and super

Your new starter arrives on Monday with a laptop to set up, a roster to read and a handful of ATO forms with similar-sounding names. One of them has to come first, two of them only matter if something changes, and one sets up their super. Mix them up and payroll ends up withholding the wrong amount from the first pay.

This guide sorts out the Australian new-starter pack: what each form does, which order they go in, and which ones you only need sometimes. It's part of our tax and onboarding forms guide, which covers the US side too.

What forms does a new employee fill in Australia?

Most new employees complete two ATO forms: a Tax file number declaration (NAT 3092) and a Superannuation standard choice form (NAT 13080). Two more, the Withholding declaration (NAT 3093) and the Medicare levy variation declaration (NAT 0929), are only needed to change withholding. Employees can complete these online through ATO online services via myGov.

Everything in this guide is checked against the ATO forms as published. Always download the current version from the ATO page linked in each section, because forms are revised.

Why does the TFN declaration come first?

The TFN declaration is where a new employee quotes their tax file number, or claims an exemption, and answers the questions payroll needs to withhold correctly, including whether they're claiming the tax-free threshold from you. Both the withholding declaration and the Medicare levy variation declaration say it must be given before they can be used.

The Withholding declaration (opens in a new tab) form tells employees to complete it only if "you've completed a Tax file number declaration (NAT 3092) with your current payer." The Medicare levy variation declaration says the same: you must have provided a TFN declaration "before you can vary your Medicare levy."

Most employees now complete the TFN declaration online. The ATO page on completing your TFN declaration online (opens in a new tab) explains the myGov route, and some payroll software links straight to it. The ATO's employer guidance on TFN and withholding declarations (opens in a new tab) covers your side, including what happens if an employee doesn't quote a TFN.

When does an employee need a withholding declaration (NAT 3093)?

Only when they want you to change how much tax you withhold after they've given a TFN declaration. The NAT 3093 form lists the reasons: becoming or stopping being an Australian resident for tax purposes, claiming or no longer claiming the tax-free threshold, and starting or finishing study and training support loan repayments such as HELP or VSL.

In the ATO's words, "A withholding declaration authorises your payer to adjust the amount of tax withheld from your payments." The form also covers some tax offsets claimed through reduced withholding.

What to do with it:

1. The employee completes and signs it, online through ATO online services or on the paper form.
2. They give it to you, the employer. The form says: "Don't send the declaration to us."
3. You apply it from the next payment. A new declaration overrides any previous one.
4. You store it securely. The ATO says the completed form "must be treated as sensitive."

What is the superannuation standard choice form (NAT 13080)?

The Superannuation standard choice form lets an eligible employee tell you which super fund to pay into: an existing fund, your default fund, or their own self-managed super fund. You fill in your default fund's details before handing it over. The employee completes their section and returns it to you, not the ATO.

The form gives the employee three options, each with its own section: "My existing super fund," "My employer's default super fund," or "My private self-managed super fund (SMSF)." Providing a TFN on the form is optional, but the form warns there may be consequences, "such as your contributions being taxed at a higher rate."

Timing and the stapled-fund rule:

• Offer choice promptly. The ATO's page on offering employees a choice of super fund (opens in a new tab) sets the deadline for giving eligible employees the form, generally within 28 days of their start date. Check that page for the current rules and exceptions.
• No choice made? The standard choice form (opens in a new tab) says that for employees starting on or after 1 November 2021, "most employers must request the employee's stapled super fund details before making a super contribution."
• No stapled fund either? Contributions go to your default fund.

What is the Medicare levy variation declaration (NAT 0929)?

It lets an employee change the amount withheld for the Medicare levy. The form lists the reasons: increasing withholding to cover the Medicare levy surcharge, claiming a full or half exemption from the levy, or reducing withholding where they qualify for a reduction. Like NAT 3093, it needs a TFN declaration first and goes to you.

The employee completes Section A and gives it to you; you complete Section B. The Medicare levy variation declaration (opens in a new tab) says "Don't send the declaration to us," and a newer declaration overrides an older one. Very few new starters need it on day one.

This is general information, not tax advice. A registered tax agent or the ATO can advise on an individual employee's situation.

Should new starters use ATO online services or the PDF forms?

Either is fine for the withholding and Medicare levy variation declarations and the super choice form. Online through ATO online services is often simplest for the employee, because the details flow through and some payroll software links straight to it. PDFs suit employers who send one onboarding pack and want everything signed and filed together.

If you use PDFs, the Withholding declaration (NAT 3093), the Superannuation standard choice form (NAT 13080) and the Medicare levy variation declaration (NAT 0929) are all in AppliFlo's library of official government forms, with fields in place. Filling them never uses AI pages.

A practical onboarding checklist:

• Send the ATO link for the TFN declaration on the day the offer is accepted
• Add your default fund details to NAT 13080 before sending it
• Pre-fill the employee's name, address and date of birth from their record
• Include NAT 3093 or NAT 0929 only if the employee says they need one
• Send everything in one envelope with the contract, signed in order
• File the signed copies securely; they contain sensitive tax details

In AppliFlo, the employee's details fill each form from their record, anything missing is flagged for a person, and Sign routes the pack to the employee first and HR second. Each signed PDF gets a PAdES seal and an audit trail.

Hiring in the US as well? The Form I-9 employer guide covers the American deadlines, and the HR solution page shows the full onboarding flow.