Government support for workplaces

We access government incentives wherever possible to deliver lower cost accredited vocational education and training in job related and technical skills.

In addition to subsidised rates for certain qualifications, the Australian Government supports businesses to enrol new staff in traineeships through financial incentives and payroll tax exemptions and rebates. These benefits can be used to offset the cost of training for existing employees.

 

Incentives

For full-time new worker traineeships studying at a Certificate III or Certificate IV level, the following incentives may be paid to the employer:

  • $1,500 upon commencement

  • $750 upon recommencement (where a trainee transfers to another employer to continue working towards an incomplete training contract that has been approved by the state training authority)

  • $2,500 upon completion

For part-time new worker traineeships studying at a certificate III or certificate IV level, a $1,500 incentive may be paid to the employer upon completion.

 

Payroll tax exemptions and rebates

The following payroll tax exemptions and rebates may apply to traineeships:


ACT

Exemption: 6.85% (applicable to companies with wages over $2 mil p.a.)

For ACT companies that pay payroll tax (i.e., companies that pay over $2 million in annual wages), wages paid to eligible new worker trainees are exempt for up to 1 year.


NSW

Rebate: 5.45%

A payroll tax rebate applies to wages paid to eligible new worker trainees for the full duration of training, up to 2 years.


NT

Nil


QLD

Exemption: 4.75%

Rebate: (50% x wages paid in return period) x 4.75%

Wages paid to eligible new worker trainees are excluded from payroll tax for the full duration of training, up to 2 years. An additional 50% loading is available for each return period in the applicable financial year.


SA

Nil


TAS

Exemption: 6.1% (applicable to companies with wages over $1.25 mil p.a.)

For Tasmanian companies that pay payroll tax (i.e., companies that pay over $1.25 million in annual wages), a rebate applies to wages paid to eligible new worker trainees for up to 2 years during the period 1 July 2017 and 30 June 2019 inclusive.


VIC

Nil


WA

Nil


 

Further information

While payroll tax benefits and incentives are only applicable to eligible traineeships, subsidised rates may apply even if training is not delivered as a traineeship.

A traineeship is the time spent learning a job (or vocation) under a formal training contract with the employer.

In most cases, a new entrant / new worker traineeship involves an employee who has been with the company for less than three months full-time or 12 months part-time or casual.

In most cases, an existing worker traineeship includes an employee who has been with the company for more than three months full-time or 12 months part-time or casual.

Depending on the employee group, training can sometimes be undertaken as a cash-neutral or even cash-positive exercise. Eligibility for incentives is calculated on a case-by-case basis for individual employees. We will liaise on behalf of the employer with the relevant Australian Apprenticeship Support Network provider to determine eligibility.


To provide a detailed ROI estimate, we require the following information for all relevant employees:

  • Date of birth

  • Previous qualification/s

  • Date of completion for previous qualification/s

  • Gross annual salary

Eligibility criteria apply and we cannot guarantee your business will qualify for government benefits, including incentive payments and / or payroll tax exemptions or rebates.