All wages (including superannuation, allowances and fringe benefits) paid to apprentices and trainees are liable for payroll tax.
However, employers can claim a payroll tax rebate on wages paid to approved apprentices and only new entrant trainees.
The rebate can only be claimed on wages paid to apprentices/trainees that are approved by Training Services NSW under the Apprenticeship and Traineeship Act 2001. Different eligibility rules apply to apprentices and trainees.
This paper provides an overview of the Apprentice and New Entrant Trainee Payroll Tax Rebate - NSW and has been written under the following headings:
- Overview
- Trainee Wages
- Apprentice Wages
- How The Rebate Is Claimed
- Interstate Wages
- Group Training Organisations
- Payroll Tax Assist
