The State and Commonwealth Governments provide a range of funding and other forms of assistance to support the apprenticeship and traineeship system.
On this page:
- Workers' Compensation Insurance - Apprenticeship Incentive Scheme
- Payroll Tax Rebate Scheme
- Continuing Apprentices Placement Service (CAPS)
- Commonwealth Government Incentives
Workers' Compensation Insurance - Apprenticeship Incentive Scheme
If you employ an apprentice, you are entitled to a premium reduction based on the wages paid to your apprentice.
More information is available at icare (Insurance and Care NSW) workers insurance incentives and premium adjustments.
Payroll Tax Rebate Scheme
The Payroll Tax Apprentice and Trainees Rebate Scheme commenced in 2008 and allows employers of apprentices and trainees to claim a rebate on payroll tax under certain circumstances.
This scheme completely replaces the payroll tax exemption scheme.
Payroll tax arrangements for apprentices and trainees
Employers of apprentices and/or new entrant trainees may be eligible for the payroll tax rebate. The rebate is not available on wages paid to existing worker trainees.
Employers are required to include the wages and salaries paid to apprentices and new entrant trainees in their payroll tax calculation.
Revenue NSW then 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 Revenue NSW’s online service.
If you use your own software or a commercial package such as MYOB to calculate your monthly payment you can manually determine your own monthly offset. However, you must claim the offset through the annual reconciliation at the end of the financial year to correctly claim your annual offset.
For further information visit the Revenue NSW website at Apprentice and Trainee Wages.
Contact Revenue NSW for information on the payroll tax rebate for apprentices and trainees.
Phone: 1300 139 815
Continuing Apprentices Placement Service (CAPS)
CAPS is a free service which allows employers who are looking for an apprentice or trainee to access details of apprentices and trainees who have recently lost their job.
CAPS is only available to apprentices and trainees in the National Skills Need List occupations.
By registering with CAPS, employers are able to review the details of unemployed apprentices and trainees on the Continuing Apprentice Register, select those that most appear to meet their needs and then arrange interviews.
Once an apprentice or trainee is selected by the employer, the CAPS officer will help the employer contact an Australian Apprenticeship Network Provider which will advise them on eligibility for incentives and assist them with the completion and lodgement of a Training Contract.
Commonwealth Government Incentives
The Commonwealth Government also offers a range of incentives and subsidies for employers of apprentices and trainees. Further information is available at Summary of the Australian Government Australian Apprenticeships Incentives Programmes.