Withholding Payer Number (WPN)

What is a WPN?

A small number of employers with super guarantee obligations are not entitled to an ABN. However, as employing entities, these businesses will have a Pay-as-you-go (PAYG) Withholding tax obligation under Australian law. They will therefore have, or will be able to obtain, a WPN from the Australian Tax Office (ATO). The ATO has deemed that the WPN can be used by an employer as an alternative identifier for SuperStream messaging purposes where an entitlement to an ABN does not exist.
The use of a WPN is not valid for the purposes of SuperStream where an employer is entitled to an ABN.
Please contact the ATO if you have any questions requiring your entitlement to an ABN or WPN.

How can I enter my WPN?

For employers not entitled to an ABN, you may enter your WPN when registering your business within QuickSuper. You must add zeroes before the WPN to make an eleven digit number and enter the value in the ABN field. That is, an employer with:

• An eight digit WPN would add three zeroes before their WPN e.g. 00012345678.
• A nine digit WPN would add two zeroes before their WPN e.g. 00123456789. 

ref:
https://clearinghouse.mtaasuper.com.au/help.jsp?loc=WithholdingPayerNumber
https://abr.gov.au/for-business,-super-funds---charities/applying-for-an-abn/abn-entitlement/
https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=10&ved=2ahUKEwiypoOwvuTcAhUK7bwKHeEzAwsQFjAJegQICRAC&url=http%3A%2F%2Fsoftwaredevelopers.ato.gov.au%2Fsites%2Fdefault%2Ffiles%2Fresource-attachments%2FGuidance_-_Employer_with_no_entitlement_to_an_ABN_FINAL_v1.0.docx&usg=AOvVaw2xRjDyIWmkPdF0M70F-KSw