Payroll Offset Rebate Scheme

The Payroll Offset Rebate Scheme commenced in 2008 and allows employers of apprentices and trainees to claim a rebate under certain circumstances.

This scheme completely replaces the payroll tax exemption scheme.

Payroll tax arrangements for apprentices and trainees

Employers of apprentices or trainees may be eligible for the payroll offset rebate scheme.

Employers are required to include the wages and salaries paid to apprentices and new entrant trainees in their payroll tax calculation.

The Office of State Revenue allows the rebate amount to be calculated and offset against both the monthly payroll tax and annual reconciliation calculation. This offset facility is provided through the Office of State Revenue online service.

If you use your own software or a commercial package such as MYOB to calculate your monthly payment you have the option of either determining your own monthly offset or claiming the offset at the end of the financial year.