Support for business

The Priority Hiring Incentive is a payment for employers of Australian Apprentices training towards an occupation and qualification at a Certificate level III or above listed on the Australian Apprenticeships Priority List.

From 1 Janary 2024 to 31 December 2025

You may be eligible to receive a Priority Hiring Incentive of up to $5000 in the first year of an apprenticeship, paid over two instalments of

• $2,000 at 6 months and $3,000 at 12 months (full- time)
• $1,000 at 6 months and $1,500 at 12 months (part-time)

From January 1 2026

You may be eligible to receive a Priority Hiring Incentive of up to $2,500 paid in two instalments during the first year of the apprenticeship. 

Subsidised training

Smart and Skilled gives eligible students:

• an entitlement to government-subsidised training up to and including Certificate III
• government funding for higher-level courses (Certificate IV and above) in targeted priority areas.

Vocational education and training (VET) gives people workplace skills and technical knowledge. The training offers a structured program designed by industry experts and based on industry needs.

For more about Smart and Skilled, visit the services NSW website here: https://www.nsw.gov.au/education-and-training/vocational/funding/smart-skilled-employers

Apprentice and Trainee Pay Roll Tax Rebate

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 

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

Subsidised training and programs: 

• Career start: Career Start supports Queensland job seekers to start their career, or move into more skilled roles or full-time employment. View more information here: https://www.qld.gov.au/education/training/funded/career-start
• Career Boost; Career Boost helps Queenslanders to level-up at work, enabling them to grow and apply their skills to existing or new roles, and support productivity growth and workplace innovation. View more information here: https://www.qld.gov.au/education/training/funded/career-boost

Apprentice and Trainee Pay Roll Tax Rebate

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 for each financial year from 1 July 2016 to 30 June 2026.

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.

Subsidised training 

Australian Apprenticeships combine practical work with structured learning and lead to a nationally recognised qualification. They can be full-time, parttime or school-based and can be undertaken by both new and existing workers.

Australian Apprenticeships can start while a student is attending school and form part of a student’s Year 12 Certificate. These are called Australian School-based Apprenticeships (ASbAs).

For more information visit the Skills ACT website here: https://www.act.gov.au/skills/employers

Apprentice and Trainee Pay Roll Tax Exemption

Wages paid to New Starters in the first 12-monhts of employment are exempt from payroll tax. 

A new starter is defined as:

• A person employed for the first time in an industry or occupation; and
• receiving eligible training for work in the industry or occupation.

Eligible training is training that:

• is recognised training; and
• takes place in a single continuous period (the training period) that starts within the first 12 months after the new starter is first employed in the industry or occupation; and continues for not more than 12 months.