Payroll tax concessions are available for eligible employers. Let us take a closer look at who may qualify
Summary of concessions in each State
Victoria
A rebate of up to $2,000 is available if you have employed long term unemployed (12 months plus), or a young person aged between 15‐25 years of age looking for work for more than 3 months. Discover more
New South Wales
There is a Fresh Start Support Rebate that is a one-off payment of $1000 that can be claimed at the first anniversary of an eligible employee’s employment start date. There is also a rebate of $5,000 for newly created jobs that are located within certain areas of the state. Discover more
Tasmania
A rebate is available for employers registered for payroll who employ a person in a new position. The rebate value is equal to the payroll tax charge of the new employees remuneration. Discover more
Queensland
As an employer of exempt apprentices and trainees, you can claim a payroll tax rebate. You can calculate the rebate by multiplying 25% of the total wages paid to apprentices and trainees by 4.75% (payroll tax rate) for each return period in the applicable financial years. Discover more
Northern Territory
From 1 July 2015, the NT government removed the exemption for apprentices and trainees. They have replaced this with additional funding for grant programs for employers of apprentices and trainees. Discover more
Western Australia
Exemptions available for wages paid in the first two years for new employees with a disability. Payments to apprentices and trainees continue to be except also. Discover more
South Australia
A rebate is available for eligible business who are registered for payroll tax prior to the 1 July, 2016. The rebate will essentially mean those with wages under $1m will pay roughly half the normal rate Discover more
ACT
In similar fashion to W.A. the ACT offer up concessions for employers of school leavers with disabilities from 1 July 13 to 30 June 2015. Discover more
Please contact your business advisor at HTA Advisory should you require any additional information on the above.
