The Basics of Payroll Tax Rebates (PTR)
How your State or Territory is helping you
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PTR only applies to new trainees per the Apprenticeship & Traineeship Act 2001
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The rebate is a payroll tax offset based on the wages you've paid to your trainees
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Trainees must be employed less than 3 mos FT or 12 mos casual/PT at sign-up
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Payroll “thresholds” vary by state that will impact eligibility and amounts payable