Support for business

The Priority Wage Subsidy is a wage subsidy for employers of Australian Apprentices training towards an occupation listed on the Australian Apprenticeships Priority List  at a Certificate level III or above.

You may be eligible to receive:

• 10% of your apprentices wages paid to you for the first 24 months (up to $1500 per quarter)
• 5% of your apprentices wages paid to you for the third 12 month period (up to $750 per quarter)

If you are not eligible for the Priority Wage Subsidy, you may be eligible to receive the Hiring Incentive.

What is it?
A one off payment made after 6 and 12 months of employing an apprentice.

• $1750 for full time apprentices 
• $875 for part time apprentices

All wages (including superannuation, allowances and fringe benefits) paid to apprentices and trainees are liable for payroll tax.

However, you can claim a payroll tax rebate on wages paid to approved apprentices and only new entrant trainees.

The rebate can only be claimed on wages paid to apprentices/trainees that are approved by Training Services NSW under the Apprenticeship and Traineeship Act 2001. Different eligibility rules apply to apprentices and trainees.

For further information, explore the Apprentice and Trainee Wages page on the Revenue NSW website.
 

Subsidised training and programs

The Queensland Government provides targeted investment through a number of different vocational education and training investment programs to assist industry and employers train and upskill their current and future workforce. 

Subsidised training and programs: 

• Certificate 3 Guarantee 
  The Certificate 3 Guarantee provides a government subsidy to allow eligible Queenslanders to obtain their first post-school Certificate III qualification. 
   
• Higher Level Skills 
  The Higher Level Skills program provides a government subsidy in selected Certificate IV level or above qualifications and priority skill sets, to help individuals gain the higher level skills required to secure employment or career advancement in a priority industry. 
   
• User Choice (Apprenticeship and traineeship funding) 
  The User Choice program provides a public funding contribution towards the cost of training and assessment services for eligible Queensland apprentices and trainees. 

The above programs are funded by the Queensland Government. 

Other programs: 

• Back to Work 
  The Back to Work program is designed to give employers the confidence to take on new staff and provide an economic boost to regions that are facing challenging times. Support payments of up to $20,000 are available to eligible employers that take on jobseekers in regional Queensland and in areas of South East Queensland experiencing significant labour market challenges.

For further information, explore the Funding and Incentives page on the Queensland Government Department of Youth Justice, Employment, Small Business and Training website. 


Apprentice and trainee rebate for payroll tax

If your apprentice and trainee wages are exempt from payroll tax, you can also claim a payroll tax rebate that reduces your payroll tax amount for the particular liability (periodic, annual or final return).

A 50% rebate is available from 1 July for these financial years:

• 2016–17
• 2017–18
• 2018–19
• 2019–20
• 2020–21
• 2021–22
• 2022–23
• 2023–24.

The rebate is automatically calculated when you enter your apprentice and trainee wages and lodge a return in QRO Online.

You can work out the rebate by multiplying 50% of the apprentice and trainee wages by the applicable payroll tax rate for each return period.

Example

A Brisbane-based company’s payroll tax liability for January 2023 was $10,000. That month, it paid $50,000 in exempt apprentice/trainee wages.

The rebate reduces the employer’s monthly periodic liability by $1,187.50.

For further information, explore the Apprentice and Trainee Rebate for Payroll Tax page on the Queensland Revenue Office website.

Training Providers must charge a tuition fee except where the student is exempt, or eligible for a concession and the Training Provider chooses to waive the remaining tuition fee.

Training Providers may determine the fee per delivery mode; however, it must be equal to or higher than the published mandatory minimum tuition fee for each Australian Apprenticeship qualification.

The mandatory minimum tuition fee is $350 per qualification.

All Allara Learning courses offered through subsidised training in the ACT are charged at the rate of $350 per qualification.

Concession fees

A student is eligible for a fee concession if, at the commencement of training they:

• hold a current health care card or pension card, or
• can prove genuine hardship.

Where the student is under 18 years of age this rule will apply if the parent/ guardian holds one of the above cards.

Exemption from fees

A student is exempt from the tuition fee where:

• the employer is the Training Provider for its own apprentice or trainee, or
• the apprentice or trainee leaves one employer and recommences within 12 months with another employer, in the same qualification and with the same Training provider, or
• the apprentice or trainee is required to go to a different Training Provider because of a change of RTO process, or
• the student is a school based apprentice and the school is the Training Provider.