Payroll tax rebate extended for Tas apprentices in 2025-26

Under the extension, the rebate will apply only to apprentices, not trainees. This measure was a commitment made during the 2025 election campaign as part of the Government’s broader push to increase housing supply and strengthen the construction workforce.

Eligible employers may claim a payroll tax rebate for up to two years for apprentices who commence their qualification between 1 July 2023 and 30 June 2026 (inclusive).

The rebate is capped at the payroll tax paid on wages for eligible employees, or the employer’s total payroll tax liability for the period – whichever is less.

In addition, the Youth Employees Rebate Scheme remains available for eligible employers.

A rebate can be claimed for up to one year for youth employees aged 15 to 24, employed on a full time or part time basis, where employment commenced between 1 July 2024 and 30 June 2025.

Apprenticeships Support Australia (ASA) helps apprentices, trainees and employers with a range of support services. Tasmanian employers and apprentices can also reach out to us with any queries.