Tax rebates for businesses that employ apprentices and trainees

Overview

Youth employees

A rebate will be available for a period of 1 year from the date of employment of youth employees (where employment commences between the period of 1 April 2020 and 30 June 2025) who are:

• aged between 15 and 24 years at the date of their employment and
• employed in either a full time or part-time capacity.

Apprentices and trainees

A rebate will be available for a period of 2 years from the date apprentices and trainees training contract comes into effect and as detailed below:

• apprentices and/or trainees in the building, construction, tourism, hospitality and manufacturing industries between 1 July 2019 and 31 December 2021; and
• apprentices and/or trainees employed in all industries between 1 January 2021 and 30 June 2025.

The maximum rebate payable will be the payroll tax levied for wages paid to eligible employees, or the total payroll tax paid, whichever is less.

The rebate can only be paid after the payroll tax applicable for the claim period has been paid.

Check if you can apply

To be eligible, you must:

• have lodged your employees returns and paid their payroll tax by the due date to be eligible for the rebate for the same period
• be employing an apprentice or trainee as defined under the Training and Workforce Development Act 2013
• comply with all legislative requirements of the Payroll Tax Act 2008 and the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017