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: