Looking for a way to reduce Payroll Tax?

For each eligible employee who undertakes a Traineeship, your business could potentially exclude that employee’s wage from WA Payroll Tax (5.5%).

Example: For an employee earning $50,000, and based on the Payroll Tax of 5.5%, your business could save $2,750 in Payroll Tax for each year while the trainee completes the Traineeship.

In order to qualify for exemptions, 3 criteria must now be met:

  • The employee must be an apprentice/Trainee, and
  • There must be a training contract in place, and
  • The contract must be registered

Refer to this link for further information:



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