Official source checkedQLD

Apprentice and trainee rebate for payroll tax QLD

Queensland Government · Checked 2026-10-16

A 50% payroll tax rebate available to Queensland employers for wages paid to eligible apprentices and trainees. The rebate applies to wages that are exempt from payroll tax in Queensland, reducing the overall payroll tax liability for periodic, annual, or final returns. Available for each financial year from 1 July 2016 to 30 June 2027.

Form of value

Upfront discount

Indicative value

50% payroll tax rebate on wages paid to eligible apprentices and trainees.

Current availability

Available for each financial year from 1 July 2016 to 30 June 2027.

Before you act: The rebate is available annually until 30 June 2027.

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Preliminary eligibility check

Your answers stay in this page and are not an official assessment.

Must be paying payroll tax in Queensland.
Must employ apprentices and/or trainees.
Wages for apprentices and trainees must be exempt from paying payroll tax in Queensland.