Apprentice and trainee rebate for payroll tax
The Queensland Government has announced the payroll tax 50% rebate will continue after 1 July 2019.
If 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 50% rebate is available from 1 July for these financial years:
- 2016-17
- 2017-18
- 2018-19
- 2019-20
- 2020-21
- 2021-22.
The rebate is automatically calculated when you enter your apprentice and trainee wages and lodge a return in OSR Online.
You can work out the rebate by multiplying 50% of the apprentice and trainee wages by the applicable payroll tax rate for each return period.
Example
A Brisbane-based company pays $450,000 in total Australian taxable wages. In July 2021, it pays $50,000 in exempt apprentice/trainee wages.
| Initial payroll tax periodic liability (on all taxable wages) | $10,000.00 |
| Less incentive rebate ($50,000 × 50%) × 4.75% | $1,187.50 |
| Payroll tax periodic liability | $8,812.50 |
The rebate reduces the employer's monthly periodic liability by $1,187.50.
The maximum rebate you can claim in a return period is equal to your payroll tax amount for that liability.
All rebate records must be kept for 5 years.
Also consider...
- Find out about previous rebate amounts.
- Learn about exemptions for contractors and employment agents.
- Last reviewed: 17 Aug 2021
- Last updated: 16 Jun 2021
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Office of State Revenue
- Call 1300 300 734 (Australia) or
+61 7 3179 2500 (overseas) - Send an email using our online enquiry form.