Payroll tax exemption for subsidised wages to apprentices and trainees

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Employers will be exempt from payroll tax on wages subsidised through the Boosting Apprenticeships Commencements scheme.
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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.

See the Minister's media statement.

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