Do I have to pay tax on wages paid to apprentices or trainees?
- Yes. All wages paid to apprentices and trainees must be included in your payroll tax calculation including:
- superannuation;
- allowances; and
- fringe benefits tax.
- Your state or territory may have an offset available that provides you with a rebate amount to use in your monthly payments and annual reconciliation calculation to cancel out a certain amount of your tax liability.
- Check the website of your state or territory revenue office for details.
Read some more FAQS from our Payroll section