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Payroll Tax Rebates

Helping make Traineeships economical

The Basics of Payroll Tax Rebates (PTR)
How your State or Territory is helping you

  • PTR only applies to new trainees per the Apprenticeship & Traineeship Act 2001

  • The rebate is a payroll tax offset based on the wages you've paid to your trainees

  • Trainees must be employed less than 3 mos FT or 12 mos casual/PT at sign-up

  • Payroll 鈥渢hresholds鈥� vary by state that will impact eligibility and amounts payable 

 

Payroll Tax Rebates in Practice
A quick example of how the rebate works

Using NSW as the state of employment as an example (not all States offer the PTR).

First, your New Entrant Trainee must have been employed for three months or less to be eligible.

Second, your total payroll must meet the "threshold" requirements shown in the links below.

If both factors are met, then using an annual salary of $50,000 (just as an example), you will be able to claim for a PTR on that amount.

With a PRT rebate of 5.45%, a trainee that is in a one year Traineeship will return a $2725 rebate. 

If the Traineeship is a 2 year course, the total PRT rebate would be $5450 by the end of the second year.

If you continue your staff鈥檚 Traineeship with a second (additional) qualification upon completion, the PRT rebate continues on while they remain in an eligible traineeship.

Please remember different states/territories have different rules and rates as you will see in the accordian box below.

Please take a few moments to see if your payroll threshold qualifies and how you can benefit from these government rebates using the links and information below.

Contact your Accountant or the relevant government body in your state to determine whether you will attract an exemption or rebate, and at what rate and for what period of time.

Payroll Tax Rebate (PTR)
The PTR can make a big difference for Employers

 

 

Please click on the picture above to download ACCM College's Payroll Tax Rebate handout.

This will help explain how this financial consideration is calculated and how it can help employers offset the costs of Traineeships.

You can also click here, for a special page that provides additional information on state specific details.

Contact your Accountant or the relevant government body in your state to determine whether you will attract an exemption or rebate, and at what rate and for what period of time.

Payroll Tax Rebates by State and Territory
Check to see how you can benefit from PRT

  • NSW Payroll Tax Rebate

    NSW offers a Payroll Tax Rebate of 5.45%.  

     

    Click on this link for more information:   

     

    Information on the Payroll threshold can be found here:

     

    Please note:  This information is provided as a service only, and state and territory details may change faster then we can update information..  

    Your Apprentice Connect Australian Provider (ACAP) provider can help with answering your eligibility questions for your area.

  • Queensland Payroll Tax Rebate

    Queensland offers a Payroll Tax Rebate of  4.75%-4.95%  as well as a 50% rebate

     

    Click on this link for more information about Payroll Rebate

     

    Click on this link for more information on the 50% rebate (unique to Queensland!)

     

    Information on the Payroll threshold can be found here:

     

    Please note:  This information is provided as a service only, and state and territory details may change faster then we can update information..  

    Your Apprentice Connect Australian Provider (ACAP) provider can help with answering your eligibility questions for your area.

  • South Australia Payroll Tax Rebate

    Unfortunately, South Australia does not currently offer a Payroll Tax Rebate

     

    Click on this link for more information:   

     

    Information on the Payroll threshold can be found here:

     

    Please note:  This information is provided as a service only, and state and territory details may change faster then we can update information..  

    Your Australian Apprenticeship Support Network (AASN) provider can help with answering your eligibility questions for your area.

  • Victoria Payroll Tax Rebate (only for re-employed Trainees)

    Victoria offers a Payroll Tax Rebate of 4.85% to re-employed Trainees only

     

    Please note, this does not apply if your Trainee begins their Traineeship with your business, please read the below link for more information.

     

    Please note:  This information is provided as a service only, and state and territory details may change faster then we can update information..  

    Your Apprentice Connect Australian Provider (ACAP) provider can help with answering your eligibility questions for your area.

     

     

     

  • Western Australia Payroll Tax Rebate

    Western Australia offers a Payroll Tax Rebate of 5.5%

     

    Click on this link for more information:   

     

    Please note:  This information is provided as a service only, and state and territory details may change faster then we can update information..  

    Your Apprentice Connect Australian Provider (ACAP) provider can help with answering your eligibility questions for your area.

  • ACT Payroll Tax Rebate

    The Payroll Tax Rebate for ACT is 6.85%. 

    However, there are specific eligibility requirements that do not cover ALL types of Traineeships.

     

    Click on this link for more information:   

     

    Please note:  This information is provided as a service only, and state and territory details may change faster then we can update information..  

    Your Apprentice Connect Australian Provider (ACAP) provider can help with answering your eligibility questions for your area.

  • Northern Territory Payroll Tax Rebate - Not currently offering a PTR

    Unfortunately, the Northern Territory does not offer a PTR

  • Tasmania Payroll Tax Rebate

    In Tasmania, the Payroll Tax Rebate is 6.1%.

     

    Click on this link for more information:   

     

     

    Please note:  This information is provided as a service only, and state and territory details may change faster then we can update information..  

    Your Apprentice Connect Australian Provider (ACAP) provider can help with answering your eligibility questions for your area.