Apprentice and trainee rebate for payroll tax
If your apprentice and trainee wages are exempt from payroll tax, you can also claim a payroll tax rebate that reduces your payroll tax amount for the particular liability (periodic, annual or final return).
A 50% rebate is available from 1 July for these financial years:
-
- 2016–17
- 2017–18
- 2018–19
- 2019–20
- 2020–21
- 2021–22
- 2022–23
- 2023–24.
The rebate is automatically calculated when you enter your apprentice and trainee wages and lodge a return in QRO Online.
You can work out the rebate by multiplying 50% of the apprentice and trainee wages by the applicable payroll tax rate for each return period.
A Brisbane-based company’s payroll tax liability for January 2023 was $10,000. That month, it paid $50,000 in exempt apprentice/trainee wages.
| Initial payroll tax periodic liability (on all taxable wages) | $10,000.00 |
| Less incentive rebate ($50,000 × 50%) × 4.75% | $1,187.50 |
| Payroll tax periodic liability | $8,812.50 |
The rebate reduces the employer’s monthly periodic liability by $1,187.50.
The maximum rebate you can claim in a return period is equal to your payroll tax amount for that liability.
All rebate records must be kept for 5 years.
Also consider…
- Find out about previous rebate amounts.
- Read about exemptions for contractors and employment agents.
- Learn about apprenticeships and traineeships.