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Apprentice and trainee rebate for payroll tax QLD


The apprentice and trainee rebate for payroll tax provides Queensland employers with a payroll tax rebate on wages paid to eligible apprentices and trainees.

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What do you get?

Payroll tax rebate.

Who is this for?

Queensland businesses.

Overview

If your apprentice and trainee wages are exempt from payroll tax in Queensland, you can also claim a rebate that reduces your payroll tax amount for the particular liability (periodic, annual or final return).

A 25% rebate is available from 1 July for these financial years:

  • 2009-10
  • 2010-11
  • 2011-12
  • 2015-16

A 50% rebate is available from 1 July for these financial years:

  • 2016-17
  • 2017-18
  • 2018-19
  • 2019-20
  • 2020-21

What are the eligibility criteria?

To be eligible, you must:

  • be paying payroll tax in Queensland
  • employ apprentices and/or trainees
  • be exempt from paying payroll tax for your apprentice and trainee wages.

Find out more about the eligibility criteria at Apprentice and trainee rebate for payroll tax.

How do you apply?

There is no application required. The rebate is calculated automatically when you enter your apprentice and trainee wages and lodge a return in OSR Online.

Find out more information at Apprentice and trainee rebate for payroll tax.

Payroll tax rebates for employers