Payroll Tax Rebates
Key details
Basics of Payroll Tax Rebates (PTR)
Here is what you need to know:
Governed under the Apprenticeship & Traineeship Act 2001
Only applies to New Entrant Trainees under formal contract
Trainees must be employed less than 3 mos FT or 12 mos PT
The rebate is a tax offset based on the wages paid to trainees
Payroll 鈥渢hresholds鈥� and rebate rates vary by state/territory
Check your location鈥檚 PTR opportunities farther down the page.
#Payroll Tax Rebates in Practice - An Example
Using NSW as the state of employment as an example (not all States offer the PTR).
Requirements under the Act:
Your New Entrant Trainee must be employed for 3 months or less to be eligible.
Your total payroll must meet the "threshold" in the State/Territory links below.
Using an annual salary of $50,000 (just as an example), and a PTR of 5.45%:
A trainee in a one year Traineeship will return $2725 by the end of 12 months.
A trainee in a two year course, will return $5450 by the end of the 2nd year.
If you continue your staff鈥檚 Traineeship with a second (additional) qualification upon completion, the PTR rebate continues while they remain in an eligible traineeship.
Remember states/territories have different rules and rates (see accordion block below).
Contact your Accountant, ACAP or relevant government body to confirm eligibility.
Please note:听 This information is provided as a service only, and state and territory details may change faster then we can update information..听听
Payroll Tax Rebates by State and Territory
Rebate rules for trainee payroll tax differ across Australia.
Select your state or territory to see what's currently available.
Please note: this is general information only, not advice.
Always check your eligibility and the latest details with your Apprentice Connect Australia Provider (ACAP).
NSW offers a Payroll Tax Rebate of 5.45%.听听
Click on this link for more information:听 听
Information on the Payroll threshold can be found here:
Please note:听 This information is provided as a service only, and state and territory details may change faster then we can update information..听听
Your Apprentice Connect Australian Provider (ACAP) provider can help with answering your eligibility questions for your area.
Queensland offers a Payroll Tax Rebate of听 4.75%-4.95%听 as well as a 50% rebate
Click on this link for more information about Payroll Rebate
Click on this link for more information on the 50% rebate (unique to Queensland!)
Information on the Payroll threshold can be found here:
Please note:听 This information is provided as a service only, and state and territory details may change faster then we can update information..听听
Your Apprentice Connect Australian Provider (ACAP) provider can help with answering your eligibility questions for your area.
Unfortunately, South Australia does not currently offer a Payroll Tax Rebate
Click on this link for more information:听 听
Information on the Payroll threshold can be found here:
Please note:听 This information is provided as a service only, and state and territory details may change faster then we can update information..听听
Your Australian Apprenticeship Support Network (AASN) provider can help with answering your eligibility questions for your area.
Victoria offers a Payroll Tax Rebate of 4.85% to re-employed Trainees only
Please note, this does not apply if your Trainee begins their Traineeship with your business, please read the below link for more information.
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Please note:听 This information is provided as a service only, and state and territory details may change faster then we can update information..听听
Your Apprentice Connect Australian Provider (ACAP) provider can help with answering your eligibility questions for your area.
Unfortunately, Western Australia does not currently offer a PTR
Click on this link for more information:听 听
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Please note:听 This information is provided as a service only, and state and territory details may change faster then we can update information..听听
Your Apprentice Connect Australian Provider (ACAP) provider can help with answering your eligibility questions for your area.
The Payroll Tax Rebate for ACT is 6.85%.听
However, there are specific eligibility requirements that do not cover ALL types of Traineeships.
听Click on this link for more information:听 听
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Please note:听 This information is provided as a service only, and state and territory details may change faster then we can update information..听听
Your Apprentice Connect Australian Provider (ACAP) provider can help with answering your eligibility questions for your area.
Unfortunately, the Northern Territory does not offer a PTR.
Please note:听 This information is provided as a service only, and state and territory details may change faster then we can update information..听听
Your Apprentice Connect Australian Provider (ACAP) provider can help with answering your eligibility questions for your area.
In Tasmania, the Payroll Tax Rebate is 6.1%.
Click on this link for more information:听 听
听
Please note:听 This information is provided as a service only, and state and territory details may change faster then we can update information..听听
Your Apprentice Connect Australian Provider (ACAP) provider can help with answering your eligibility questions for your area.