Tax rebates for employing apprentices and trainees

The Apprentices and Trainees Payroll Tax Rebate provides employers with payroll tax rebates on wages paid to eligible apprentices, trainees and young people.

The rebate is available to Tasmanian employers and varies on a case-by-case basis.

A rebate is available for a period of one year from the date of employment of youth employees (where employment commences between the period of 1 April 2020 and 30 June 2024) 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.

A rebate is also available for a period of two years from the date an apprentice’ or trainee’s training contract comes into effect between 1 January 2021 and 30 June 2024.

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.

To be eligible, businesses must:
* Have lodged its 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, and
* Comply with all legislative requirements of the Payroll Tax Act 2008 and the Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017.

More information is available from the Tasmanian Treasury department. Email taxhelp@treasury.tas.gov.au, or log on to sro.tas.gov.au.

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