Apprentices and Trainees Payroll Tax Rebate NSW

At a glance

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Provides NSW employers with a payroll tax rebate on wages paid to apprentices and new entrant trainees.

Who can apply:

At a minimum, you must:

  • be located in NSW

  • be employing an apprentice or new entrant trainee as defined in the Apprenticeship and Traineeship Act 2001.

Other eligibility requirements may apply.

Deadline to apply:

Applications may be made at any time.

Contact information:

1300 139 815

payrolltax@osr.nsw.gov.au

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Overview

A payroll tax rebate is available for employers in NSW who employ apprentices and new entrant trainees.

The rebate works as a payroll tax offset based on the wages you've paid to apprentices and new entrant trainees. The rebate can be claimed monthly or annually as part of the monthly returns and annual reconciliation.

Eligibility criteria

To be eligible you must be employing an apprentice or new entrant trainee as defined in the Apprenticeship and Traineeship Act 2001.

The rebate only applies to a trainee who has been continuously employed by the employer for no more than 3 months full-time or 12 months casual or part-time immediately prior to commencing employment as a trainee.

Find out more about the eligibility criteria at Apprentice and Trainee Rebates.

How to apply

Find out more about how to apply at Apprentice and Trainee Rebates.

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