Apprentice and trainee wages
Employers must include the wages (including superannuation, allowances and FBT) paid to apprentices and new entrant trainees in the business’s payroll tax calculation.
We administer an offset rebate scheme that allows the rebate amount to be calculated and offset against both the monthly payroll tax payments and annual reconciliation calculation. The offset facility is provided through our online services.
If you use your own software or a commercial package such as MYOB to calculate your monthly payment, you can either calculate your own monthly offset or claim it at the end of the financial year.
You cannot claim an offset rebate on trainee wages for a trainee who you have continuously employed for more than 3 months full-time or 12 months casual or part-time immediately before commencement of their traineeship.
More information
