Jobs Action Plan Rebate Scheme – Payroll Tax
This program aims to provide New South Wales (NSW) businesses with a payroll tax rebate when they employ new workers in new eligible employment.
This scheme has been extended to 30 June 2019 and the rebate increased from $4,000 to $5,000 for new jobs created after 1 July 2013. The rebate applies to the employment of an additional employee in a new job and will be paid in two parts:
- $2,000 will be paid at the end of the first year of employment.
- $3,000 will be paid at the end of the second year of employment.
For part-time employees, the rebate will be pro-rated based on full time equivalent hours of employment.
Who Can Apply
Eligible applicants must be registered as an employer and paying payroll tax under the Payroll Tax Act 2007. Employers are required to register the employment of a person in a position that is a new job and advise the number of FTE employees immediately before the position was filled.
Registration may be made:
- By an employer who is registered and paying payroll tax.
- Within 30 days after the employment to which the application relates first commences.
Eligible employment must:
- Be a person employed, full-time or part-time, in a position that is a new job.
- Commence on or after 1 July 2011.
- Be maintained for a period of at least two years.
- Be performed wholly or mainly in NSW.
- Not be excluded from the rebate scheme.
A new job is created if the number of the full-time equivalent (FTE) employees increases and that FTE is maintained over a two year period from the creation of the new position.
|Web Overview||April 2016||Download
|Use these documents as a guide only - always get the latest direct from the Administrator
17 June 2011
37 months to go
30 June 2019
This program is open on an ongoing basis until 30 June 2019.
General - Non-Industry Specific
Training / Employment
Department of Finance and Services (DFS)
Office of State Revenue