Apprentice and Trainee Rebate for Payroll Tax QLD

At a glance

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Provides Queensland employers with a payroll tax rebate on wages paid to eligible apprentice and trainee employees.

Who can apply:

At a minimum, 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.

Other eligibility requirements may apply.

Contact information:

13 74 68

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Overview

If your business is located in Queensland and 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 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

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 to apply

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

Find out more information at Apprentice and Trainee Rebate for Payroll Tax.

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