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There are a small number of employers who have a ‘Pay-as-you-go’ (PAYG) withholding obligation but are not entitled to an Australian Business Number (ABN) as they are not carrying on an enterprise. Examples of such employers include those who may employ people for domestic related services such as housekeeping or child care, but as employers have an obligation to pay superannuation and withhold PAYG. In order to identify these employers’, the ATO will issue a Withholding Payer Number (WPN) to include on their reporting obligations.
The ATO has identified that support workers engaged under a National Disability Incentive Scheme (NDIS) self-managed care plan are directly employed by the householders and therefore superannuation guarantee and PAYGW obligations apply.
To obtain a WPN an individual is required to complete the ATO form NAT3377 and lodge this via a Tax or BAS agent, alternatively this can be submitted via fax or posted to the ATO.