Employers hiring Australian Apprentices (apprentices or trainees) may be eligible to receive  limited incentives, dependent upon program of study undertaken.

Incentives are subject to eligibility criteria.

  • In Queensland, wages you pay to apprentices and trainees may be exempt from payroll tax.

To be regarded as an apprentice or trainee for payroll tax purposes, the employee must sign a training contract with their employer to undertake an apprenticeship or traineeship declared under the Further Education and Training Act 2014.

  • If your apprentice and trainee wages are exempt from payroll tax, you can also claim a payroll tax rebate that reduces your payroll tax amount for the particular liability (periodic, annual or final return).

A 50% rebate is available for each financial year from 1 July 2016 to 30 June 2025.

The rebate is automatically calculated when you enter your apprentice and trainee wages and lodge a return in QRO Online.

You can work out the rebate by multiplying 50% of the apprentice and trainee wages by the applicable payroll tax rate for each return period

  •       Eligible Queensland Government building and civil construction projects throughout Queensland   require that a minimum  of the total labour hours is to be undertaken by apprentices and/or trainees

Training services provided by Onsite Training Solutions assist employers to save money through access to incentives  and to meet contract obligations…. all while improving your workplace productivity and sustainability through the development of competent and qualified employees.

TOP