Payroll Tax rebate for employing a person in a new position.
Businesses that increase the number of NSW full-time employees receive a payroll tax rebate following the employment of each additional NSW employee in a position that is a new job.
- All new jobs from 1 July 2011 to 30 June 2019
- Paid in two parts:
- After the first anniversary of employment – $ 2,000
- After the second anniversary of employment – $ 3,000
Employers must register the employment of a person in a position that is new and advise the number of NSW full time employees immediately before the position was filled.
- Ensure the business is registered and paying payroll tax in NSW
- Register within 90 days of employment to which the application relates commences
- The employment commences on or after 1 July 2011, and the person is employed (full time or part time) in a position that is a new job
- The employment is maintained for the minimum employment period, and the services of the employee are performed wholly or mainly in NSW
- Employment is maintained if there is always a person employed in the position for which the rebate is claimed, also; A vacancy in the position may be disregarded if the number of days vacant does not exceed a total of 30 days in each year of employment for the rebate is claimed.
- Any wages paid by the employer to the person that are not taxable wages
- The employer is entitled to a rebate under the Payroll Tax Act 2007 (apprentice/trainee rebate)
- A rebate, subsidy or other assistance is payable to the employer for the employment of the person by the State
Full details on the application process, eligibility and exclusions are on the OSR website, or phone call:
Ph: 02 9689 6200
Mary Khalil – Bookkeeper and Xero Certified Advisor
Mary joined Fitzpatrick Group in 2013. She has attained her bookkeeping qualification and has worked in accounts administration and bookkeeping for over 20 years.
Mary is a qualified Xero one on one trainer and advisor, with over 20 years’ experience in accounts administration and bookkeeping.