Payroll Tax Incentives

By Ben Seeger
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Payroll tax concessions are available for eligible employers. Let us take a closer look at who may qualify


Summary of concessions in each State


A rebate of up to $2,000 is available if you have employed long term unemployed (12 months plus), or a young person aged between 1525 years of age looking for work for more than 3 months.  Discover more

New South Wales

There is a Fresh Start Support Rebate that is a one-off payment of $1000 that can be claimed at the first anniversary of an eligible employee's employment start date. There is also a rebate of $5,000 for newly created jobs that are located within certain areas of the state.  Discover more


A rebate is available for employers registered for payroll who employ a person in a new position. The rebate value is equal to the payroll tax charge of the new employees remuneration.  Discover more


As an employer of exempt apprentices and trainees, you can claim a payroll tax rebate. You can calculate the rebate by multiplying 25% of the total wages paid to apprentices and trainees by 4.75% (payroll tax rate) for each return period in the applicable financial years. Discover more

Northern Territory

From 1 July 2015, the NT government removed the exemption for apprentices and trainees. They have replaced this with additional funding for grant programs for employers of apprentices and trainees.  Discover more

Western Australia

Exemptions available for wages paid in the first two years for new employees with a disability. Payments to apprentices and trainees continue to be except also. Discover more

South Australia

A rebate is available for eligible business who are registered for payroll tax prior to the 1 July, 2016. The rebate will essentially mean those with wages under $1m will pay roughly half the normal rate Discover more


In similar fashion to W.A. the ACT offer up concessions for employers of school leavers with disabilities from 1 July 13 to 30 June 2015. Discover more

Please contact your business advisor at HTA Advisory should you require any additional information on the above.


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