Apprentice and Trainee Rebate for Payroll Tax
This program aims to provide employers a payroll tax rebate on the wages of apprentices and trainees in addition to their wages being exempt from payroll tax.
The rebate will be used as an offset against payroll tax payable on the wages of other employees. It is automatically calculated when an employer lodge a return in OSRconnect.
The maximum rebate employers can claim is equal to the amount of their periodic liability. Employers can work out the rebate by multiplying 50% of the total wages paid to apprentices and trainees by 4.75% (payroll tax rate) for each return period in the applicable financial years. All rebate records must be kept for five years.
This rebate is available from 1 July for these financial years:
- 2009-10 to 2011-12
- 2015-16 to 2017-18
As announced in the 2015-16 Queensland State Budget, the government will continue to provide a payroll tax rebate of 25% on the wages of apprentices and trainees in addition to their wages being exempt from payroll tax up to 30 June 2018.
Who Can Apply
Eligible applicants include Queensland employers of exempt apprentices and trainees.
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This program is open on an ongoing basis.
General - Non-Industry Specific
Office of State Revenue (Queensland)