Payroll tax exemption for subsidised wages to apprentices and trainees

News story
Employers will be exempt from payroll tax on wages subsidised through the Boosting Apprenticeships Commencements scheme.
Construction worker with a mustache wearing a hard hat.

The Boosting Apprenticeships Commencements scheme reimburses eligible businesses up to 50 per cent of wages paid to an apprentice or trainee, to a maximum of $7,000 per quarter.

The scheme applies to apprentices or trainees who commence training between 5 October 2020 and 30 September 2021.

During this period, any wages that are reimbursed under the scheme will be exempt from payroll tax.

Information about how to claim the exemption in payroll tax returns is provided on the Covid-19 payroll tax relief web page.

See the Minister's media statement.

Page reviewed 3 March 2021