Payroll tax arrangements for apprentices and trainees
From 1 July 2008, all employers are required to include the wages and salaries paid to apprentices and new entrant trainees in their payroll tax calculation.
An offset rebate scheme replaces the previous exemption. The Office of State Revenue allows the rebate amount to be calculated and offset against both the monthly payroll tax and annual reconciliation calculation. This offset facility is provided through our online services.
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 the offset at the end of the financial year.
Last updated: 19-Jun-2009
