Taxable where training contract commenced on or after 1 July 2022

Wages paid to apprentices and trainees who commenced a relevant training contract on or after 1 July 2022 are taxable and must be included in your taxable wages component.

Exempt where training contract commenced between 10 November 2020 and 30 June 2022

Wages paid to new apprentices and trainees who commenced a relevant training contract between 10 November 2020 and 30 June 2022 (inclusive) are exempt for the first 12 months of their employment.

Find out more about this payroll tax exemption for apprentices and trainees.

Taxable where training contract commenced on or before 9 November 2020

Wages paid to apprentices and trainees who commenced a relevant training contract on or before 9 November 2020 are taxable and must be included in your taxable wages component.