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Apprentice and trainee wages

From 1 July 2008 employers are required to include the wages and salaries paid to apprentices and new entrant trainees in their payroll tax calculation.

We will administer a rebate scheme by allowing the amount of the rebate to be offset against monthly payroll tax payments. We will 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.