Businesses that increase the number of NSW full-time employees receive a payroll tax rebate following the employment of each additional NSW employee in a position that is a new job.
- All new jobs from 1 July 2011 to 30 June 2019
- Paid in two parts:
- After the first anniversary of employment – $ 2,000
- After the second anniversary of employment – $ 3,000
Employers must register the employment of a person in a position that is new and advise the number of NSW full time employees immediately before the position was filled.
- Ensure the business is registered and paying payroll tax in NSW
- Register within 90 days of employment to which the application relates commences
- The employment commences on or after 1 July 2011, and the person is employed (full time or part time) in a position that is a new job
- The employment is maintained for the minimum employment period, and the services of the employee are performed wholly or mainly in NSW
- Employment is maintained if there is always a person employed in the position for which the rebate is claimed, also; A vacancy in the position may be disregarded if the number of days vacant does not exceed a total of 30 days in each year of employment for the rebate is claimed.
- Any wages paid by the employer to the person that are not taxable wages
- The employer is entitled to a rebate under the Payroll Tax Act 2007 (apprentice/trainee rebate)
- A rebate, subsidy or other assistance is payable to the employer for the employment of the person by the State