New payroll tax arrangements for apprentices and trainees
New arrangements for the payment of payroll tax for apprentices and trainees in NSW take effect from 1 July 2008.
Prior to 1 July 2008, wages paid to apprentices and new entrant trainees in NSW were exempt from payroll tax. From 1 July 2008, this exemption no longer applies and all employers are required to include the wages and salaries paid to apprentices and new entrant trainees in their payroll tax calculation.
A rebate scheme replaces this exemption. Rebates are provided by the Office of State Revenue (OSR) by allowing the amount of the rebate to be offset against monthly payroll tax payments. OSR provide this offset facility through our monthly calculator online service. This facility will be available for the first monthly payroll tax return for the 2008-09 tax year, which is due on 7 August 2008.
Alternatively, if you use your own software or a commercial package such as MYOB to calculate your monthly payment you have the option of either determining your own monthly offset or claiming it at the end of the financial year.
