If you have employees on a Traineeship with Upskilled, you could be eligible for Payroll Tax Exemptions, potentially saving your business thousands of dollars.

The following is publicly available information taken from links listed below. Upskilled does not guarantee its accuracy, and advises you to seek advice from your registered Tax Agent or Accountant. Given Payroll Tax is state-based, policies vary depending on the state in which you reside.

ACT | QLD | NSW | VIC | WA
Western Australian Traineeship Payroll Tax Exemptions

For each eligible employee you have on a Traineeship in Western Australia, your business could potentially exclude that employee's wage from Payroll Tax (5.5%) for the full duration of the training, up to 2 years.

Example: For an employee earning $60,000, and based on the Payroll Tax in Western Australia of 5.5%, your business could save $3,300 in Payroll Tax Exemptions for each year that the trainee is undertakes the Traineeship. Please click on the link below for detailed information about Payroll Tax Exemptions for Trainees in Western Australia:http://www.finance.wa.gov.au/cms/content.aspx?id=2998&terms=trainee

In order to qualify for exemptions, 3 criteria must now be met:

  • The employee must be an apprentice/Trainee, and
  • There must be a training contract in place, and
  • The contract must be registered.

Back to Top

New South Wales Traineeship Payroll Tax Exemptions

For each eligible employee a business has on a 'New Entrant' Traineeship (employed for less than 3 months), that business can potentially exclude the employee's wage from Payroll Tax (5.45%) for the full duration of training, up to 2 years.

Example: For a 'new entrant' employee earning $60,000, and based on the payroll tax in NSW of 5.45%, your business could save $3,270 in Payroll Tax Exemptions for each year that the trainee is undertakes the Traineeship. Please click on the link below for detailed information about Payroll Tax Exemptions for 'New Entrant' Trainees in NSW:http://www.osr.nsw.gov.au/taxes/payroll/general/wages/apprentices_trainees/

In order to qualify for exemptions, 4 criteria must now be met:

  • The employee must be employed with your business for less than 3 months, and
  • The employee must be an apprentice/Trainee, and
  • There must be a training contract in place, and
  • The contract must be registered.

Back to Top

Queensland Traineeship Payroll Tax Exemptions

For each eligible employee you have on a 'New Entrant' Traineeship (employed for less than 3 months), your business could potentially exclude that employee's wage from Payroll Tax (4.75%) for the full duration of training, up to 2 years.

Example: For a 'new entrant' employee earning $60,000, and based on the payroll tax in Queensland of 4.75%, your business could save $2,910 in Payroll Tax Exemptions for each year that the trainee undertakes the Traineeship. Please click on the link below for detailed information about Payroll Tax Exemptions for 'New Entrant' Trainees in Queensland: http://www.osr.qld.gov.au/payroll-tax/exemp-reb-payroll-tax/exempt-employees.shtml

In order to qualify for exemptions, 4 criteria must now be met:

  • The employee must be employed with your business for less than 3 months, and
  • The employee must be an apprentice/Trainee, and
  • There must be a training contract in place, and
  • The contract must be registered.

Back to Top

Victoria and Australia Capital Territory

There are currently no Payroll Tax Exemptions or Rebates for Victorian or ACT-based Trainees.

* Payroll tax is a state-based ruling and therefore varies between all states. Upskilled does not guarantee your business will qualify for Payroll Tax Exemptions; you should consult your Tax Agent for further advice.

Back to Top