Rebates and exemptions

Jobs Plus Program

The NSW Government has announced a new Jobs Plus Program that will provide payroll tax relief to eligible businesses. Further announcements will be made in the upcoming NSW State Budget.

Jobs Action Plan

From 16 December 2019, claims for the rebate will only be accepted if made within 90 days of the anniversary date of the position.

For more information, see the revenue ruling (JAP 003) or call 1300 139 815.

The Jobs Action Plan gives businesses an incentive to employ new workers and expand their business in NSW.

• Under the plan, eligible businesses that increase the number of NSW full-time equivalent (FTE) employees will receive a payroll tax rebate for every additional employee employed in a new job.
• The rebate is available for eligible jobs starting on or after 1 July 2011, and before 1 July 2019.
• To qualify for the rebate, you must be registered as an employer and paying payroll tax in NSW.
• The rebate for each new job is up to $6,000.

Apprentice and trainees

All wages (including superannuation, allowances and fringe benefits) paid to apprentices and new entrant trainees are liable for payroll tax purposes and must be included in your returns.

You can claim a payroll tax rebate on wages paid to approved apprentices and new entrant trainees recognised by Training Services NSW.

Payroll tax exemptions

Certain wages paid to your employees may be exempt from payroll tax if they meet specific requirements.