Payroll tax rebate scheme for apprentices trainees and youth employees
If you are a business that pays payroll tax, you may be eligible to apply for a rebate if you employ an eligible apprentice, trainee or youth.
Apprentices and trainees rebate scheme
A rebate may be claimed for a period of up to two (2) years for:
- apprentices commencing their qualification between 1 July 2023 and 30 June 2026. (inclusive)
- trainees commencing their qualification between 1 July 2024 and 30 June 2025 (inclusive).
Youth Employees rebate scheme
A rebate may be claimed for a period of up to one (1) year from the date of employment of youth employees (where employment commences between the period of 1 July 2024 and 30 June 2025 inclusive) who are:
- aged between 15 and 24 years at the date of their employment
- employed in either a full time or part time capacity.
Funding
The maximum rebate payable will be either the payroll tax levied in respect of wages
paid to eligible employees, or the total payroll tax paid, whichever is less.