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Closes in -28 daysbusiness.gov_au
Payroll tax rebates for employers
Overview
Provides Queensland employers with a payroll tax rebate on wages paid to eligible apprentices and trainees.
The rebate reduces the employer's payroll tax liability for the relevant return period.
Eligibility Criteria
To be eligible, you must:
- be paying payroll tax in Queensland
- employ apprentices and/or trainees
- be exempt from paying payroll tax for your apprentice and trainee wages
The rebate is available for each financial year from 1 July 2016 to 30 June 2026.
All rebate records must be kept for 5 years.
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Quick Info
Funding Amount
A payroll tax rebate equal to 50% of apprentice and trainee wages multiplied by the applicable payroll tax rate for each return period. The rebate reduces the payroll tax amount for the particular liability (periodic, annual or final return). The maximum rebate claimable in a return period is the payroll tax amount for that liability. No matching contribution is stated.
Closing Date
30 June 2026(-28 days left)
Eligible Locations
QLD
Contact
Last updated: 12 February 2026