About this programme
The Apprentice and Trainee Rebate is a Queensland payroll tax concession administered by the Queensland Revenue Office (QRO), the state revenue authority within Queensland Treasury. It applies on top of an existing exemption: wages paid to registered apprentices and trainees are already exempt from Queensland payroll tax, and this rebate gives eligible employers a further 50% rebate calculated on that exempt apprentice and trainee wage component.
It exists to lower the cost of taking on apprentices and trainees for Queensland employers who are already registered for payroll tax, encouraging businesses to invest in structured trade and vocational training rather than treating it as a pure cost centre.
The rebate applies for each financial year from 1 July 2016 through 30 June 2027, and is built into the standard QRO Online payroll tax return process rather than requiring a separate application.
How it works
The rebate is calculated as 50% of an employer's exempt apprentice and trainee wages for the return period, multiplied by the payroll tax rate that applies to that employer for that period. QRO's own worked example: an employer with $50,000 in exempt apprentice/trainee wages at a 4.75% payroll tax rate receives a rebate of $1,187.50 ($50,000 x 50% x 4.75%).
The rebate reduces the payroll tax payable for that periodic, annual, or final return — it is a reduction against liability, not a cash payment. The maximum rebate claimable in any one return period is capped at the employer's payroll tax liability for that period (it cannot take the liability below zero).
For employers lodging through QRO Online, the rebate is calculated automatically once apprentice and trainee wages are entered against the return — there is no separate rebate claim form to submit. Employers calculating manually apply the payroll tax rate for the relevant period to the exempt wage figure.
Who can apply
The employer must already be registered for Queensland payroll tax and have wages that qualify for the underlying apprentice/trainee wage exemption — the rebate is calculated on top of exempt wages, so an employer with no exempt apprentice/trainee wages has no rebate to claim.
To count as an apprentice for this purpose, the worker must be training in a skilled trade (for example, an electrician or plumber apprenticeship) under a training contract signed by both employer and apprentice, with that contract registered under the Further Education and Training Act 2014 (Qld).
To count as a trainee, the worker must be undertaking vocational training leading to a qualification (for example, office administration or hospitality), under a similarly registered traineeship contract. For trainees specifically, the wages are only exempt (and so only rebate-eligible) if the pre-traineeship period of employment with that employer did not exceed 3 months for full-time engagement or 12 months for part-time/casual engagement.
Only wages paid for work actually within the scope of the training contract are exempt and rebate-eligible. Wages for work outside the apprenticeship/traineeship duties, or for periods before the contract started or after it ended, do not qualify.
How to apply
- Confirm the worker's apprenticeship or traineeship contract is signed and registered under the Further Education and Training Act 2014.
- Identify and record the wages (and any exempt allowances) paid to the apprentice or trainee that relate specifically to work within their training contract.
- Lodge the periodic, annual, or final payroll tax return through QRO Online and enter the exempt apprentice and trainee wages in the relevant field.
- QRO Online automatically calculates the 50% rebate against the payroll tax rate for that period and applies it to reduce the payroll tax payable on the return.
- Retain supporting records (training contract details and wage records) for five years, as QRO can request evidence to substantiate the exemption and rebate claimed.
Documents you’ll typically need
- Signed and registered training contract (apprenticeship or traineeship) under the Further Education and Training Act 2014
- Payroll records showing wages and any allowances paid to the apprentice/trainee, separated from wages for any non-training duties
- Records evidencing the worker's pre-traineeship employment history with the employer, where relevant to the 3-month/12-month test for trainees
Frequently asked
Do we need to submit a separate application to claim the apprentice and trainee rebate?
No. There is no standalone rebate application. It is calculated automatically by QRO Online when an employer enters its exempt apprentice and trainee wages while lodging a periodic, annual, or final payroll tax return.
How much is the rebate worth?
It is 50% of the exempt apprentice and trainee wages for the period, multiplied by the payroll tax rate applicable to the employer for that period. QRO's example: $50,000 in exempt wages at a 4.75% rate produces a $1,187.50 rebate.
Is there a cap on the rebate amount?
Yes. The rebate claimed in any one return period cannot exceed the employer's payroll tax liability for that period — it reduces the tax payable, it cannot create a refund beyond that liability.
Which workers count as apprentices or trainees for this rebate?
Only workers under a training contract signed by the employer and the worker and registered under the Further Education and Training Act 2014 (Qld) — apprentices training toward a trade qualification, or trainees training toward a vocational qualification. Casual or informal training arrangements without a registered contract do not qualify.
Are all wages paid to an apprentice or trainee exempt and rebate-eligible?
No. Only wages for work that falls within the scope of the registered training contract qualify. Wages for duties outside the training contract, or for periods before the contract began or after it ended, are excluded.
Is there a time limit on when this trainee/apprentice wage exception applies for full-time versus casual workers?
For trainees, the exemption (and therefore the rebate) applies only if the worker's employment with that employer before the traineeship began did not exceed 3 months for full-time workers or 12 months for part-time/casual workers.
Until when does the rebate run?
QRO states the rebate applies for each financial year from 1 July 2016 to 30 June 2027, as currently published on its site.
Reviewed 2026-08-16. Programmes change — confirm current eligibility, amounts and deadlines on the official page before you apply. CapEasy is a private consultancy and is not affiliated with any government authority.