Hiring Resident Employees Exemption NT


The Hiring Resident Employees Exemption provides businesses with a payroll tax exemption when they employ an eligible NT resident.
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Application detail:

Applications may be made at any time.

 
What do you get?

Payroll tax exemption.

Who is this for?

NT businesses.

Overview

The Hiring Resident Employees Exemption provides businesses with a payroll tax exemption for up to two years when they employ an eligible Territory resident.

A resident employee must:

  • reside in the Territory as their principal place of residence
  • be either full or part-time employees or employees working under a relevant contract
  • not be a casual employee or a person under an employment agency contract

What are the eligibility criteria?

To be eligible, you must either:

  • increase your total number of resident employees above your baseline count by hiring new resident employees after 30 April 2018
  • relocate a non-Territory resident employee, employed by you as at 30 April 2018, to the Territory as their principal place of residence (a relocated employee), or
  • replace a former non-Territory resident employee with a resident employee that performs the same role after 30 April 2018 (a replacement employee)

Find out more about the eligibility criteria at Hiring Resident Employees Exemption.

How do you apply?

Employers wishing to claim the exemption must use INTRA for lodgement of their monthly and annual returns.

Find out more about how to apply at Hiring Resident Employees Exemption.

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