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Apprentice and trainee rebate for payroll tax QLD — QLD, 2025-26

Rolling Applications

Australian Government

The apprentice and trainee rebate for payroll tax provides Queensland employers with a payroll tax rebate on wages paid to eligible apprentices and trainees. Eligible employers can claim a 50% rebate on exempt apprentice and trainee wages for each financial year from 1 July 2016 to 30 June 2026.

Deadline

Rolling / Ongoing

Duration

each financial year from 2016-07-01 to 2026-06-30

Location

Queensland

Who Can Apply

• Be paying payroll tax in Queensland • Employ apprentices and/or trainees • Be exempt from paying payroll tax for apprentice and trainee wages
To be eligible, applicants must be paying payroll tax in Queensland, employ apprentices and/or trainees, and be exempt from paying payroll tax for their apprentice and trainee wages.

What's Funded

Employing eligible apprentices and trainees in Queensland and claiming a payroll tax rebate on exempt wages paid to them.

Before you apply

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Expected Outcomes

Reduced payroll tax liability for Queensland employers that employ eligible apprentices and trainees.

Key Information

Applicant Types

companysole_traderpartnershiptrustother

Stage

any

Funding Purposes

employmenttrainingother

Keywords

payroll taxrebateapprenticestraineesQueenslandemployerswages

Frequently Asked Questions

1

What is the Apprentice and trainee rebate for payroll tax QLD?

The Apprentice and trainee rebate for payroll tax QLD is a business grant offered by Australian Government in Australia. The apprentice and trainee rebate for payroll tax provides Queensland employers with a payroll tax rebate on wages paid to eligible apprentices and trainees. Eligible employers can claim a 50% rebate on exempt apprentice and trainee wages for each financial year from 1 July 2016 to 30 June 2026.
2

Who is eligible for the Apprentice and trainee rebate for payroll tax QLD?

  • Be paying payroll tax in Queensland
  • Employ apprentices and/or trainees
  • Be exempt from paying payroll tax for apprentice and trainee wages
3

What activities are funded?

Employing eligible apprentices and trainees in Queensland and claiming a payroll tax rebate on exempt wages paid to them.
4

How do I apply for the Apprentice and trainee rebate for payroll tax QLD?

Start by checking your eligibility using the free Beta Docs eligibility checker. If eligible, Beta Docs' AI-powered platform can help you draft, review, and refine your application to maximise your chances of success.

Need help applying?

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