Apprentice and trainee rebate for payroll tax QLD

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

What do you get?

Payroll tax rebate.

Who is this for?

Queensland businesses.


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.

Apply now

Apply for the Apprentice and trainee rebate for payroll tax QLD

Find out more about your eligibility and how to apply.

Learn how to apply

Contact information

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