Payroll tax rebates for employers

The apprentice and trainee rebate for payroll tax provides Queensland employers with a payroll tax rebate on wages paid to eligible apprentices and trainees.

Overview

If your apprentice and trainee wages are exempt from payroll tax in Queensland, you can also claim a 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
• 2022–23
• 2023–24.

Check if you can apply

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.