Employ New Workers and Receive a Payroll Tax Rebate - 10th February 2016

The Jobs Action Plan is designed to give businesses an incentive to employ new workers and expand their enterprises in both metropolitan and regional areas in NSW.

Under the plan, businesses that increase the number of NSW full-time equivalent (NSW FTE) employees, will receive a payroll tax rebate following the employment of each additional NSW employee in a position that is a new job.

Payroll Tax Rebate Scheme - Jobs Action Plan (Fresh Start Support)

As part of the Jobs Action Plan Rebate Scheme, the government has now added a new initiative called the Jobs Action Plan Rebate Scheme - Fresh Start Support.

The new Fresh Start Support Rebate is a one-off amount of $1000 that can be claimed at the first anniversary of an eligible employee's employment start date.

This rebate is eligible to employers who employ a new person who has been made redundant by an employer who is a designated employer within the period of 1 January 2014 and 30 June 2015.

A designated employer is a business that has made a significant number of redundancies that has an impact on an industry or a region.

Employers are required to provide documentation in relation to the employee's redundancy to be eligible for the Fresh Start Support Rebate, for example a termination letter. All existing conditions that apply to the current Jobs Action Plan Rebate scheme also apply to the new Fresh Start Support Rebate.

Extension of the Jobs Action Plan rebate scheme

The Jobs Action Plan has been extended for a further four years to 30 June 2019.

Increase of rebate from 1 July 2013 The rebate has increased from $4000 to $5000 for new jobs created on or after 1 July 2013 and provides for payment of the rebate in two parts:

  • $2000 will be paid at the end of the first year of employment, and 
  • $3000 will be paid at the end of the second year of employment.

Application for registration

Employers are required to register the employment of a person in a position that is a new job and advise the number of NSW FTE employees immediately before the position was filled. Registration may be made:

  • by an employer who is registered and paying payroll tax in NSW
  • within 90 days after the employment to which the application relates first commences.

Application for registration for the Payroll Tax Rebate Scheme (Jobs Action Plan) is available at

Eligible employment

The employment of a person is eligible for the rebate scheme if the employment meets all of the following conditions:

  • a person is employed (full time or part time) in a position that is a new job
  • the employment commences on or after 1 July 2011
  • the employment is maintained for a period of at least two years
  • the services of the employee are performed wholly or mainly in NSW.

To find out more information and learn to how register your business visit NSW Office of State Revenue

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