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Apprentice and trainee wages

Employers are required to include the wages and salaries paid to apprentices and new entrant trainees in their payroll tax calculation.

We administer an offset rebate scheme by allowing the rebate amount to be calculated and offset against both the monthly payroll tax payments 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 it at the end of the financial year.