NSW Payroll Tax Rebate Scheme – Jobs Action Plan

The NSW Payroll Tax Rebate Scheme is designed to encourage the increase of employment in NSW, and provides a rebate against an employer’s payroll tax liability of up to $5,000 per employee. The rebate is paid in two parts on the first and second anniversary from the commencement of the employment of the new employee.

How to register

Employers wanting to claim the rebate must apply to the OSR and provide such details as the name and title of a person in a position that is a new job, as well as the number of full time equivalent (FTE) employees immediately before the position was filled.

Registration for the scheme must be made within 90 days after the employment of the new employee by an employer who is already registered and paying payroll tax.  See the following link to the Office of State Revenue website for further details on how to apply:

http://www.osr.nsw.gov.au/info/online/payroll/jap

What requirements have to be met?

The main requirements include:

  • a  person is employed (full-time or part-time) in a position that is a new job (i.e. a position that results in a sustained increase in the number of the employer’s FTE employees, sustained on both the first and second anniversaries;
  • the employment is maintained for a period of at least 2 years (can be different people employed during this period, as long as the position itself is maintained and person replaced within 30 days);
  • the services of the employee are performed wholly or mainly in NSW; and
  • the employment is not excluded from the payroll tax rebate scheme.

How we can assist?

We provide the full service of determining your eligibility for the Jobs Action Plan, preparing FTE calculations, registering employees online and making claims with the OSR over the two anniversaries as needed.