Claims Under Past Incentives
Employers claiming incentives for an apprentice or trainee who commenced during these past incentive periods will continue to be supported.
Incentive Claims Prior to July 1, 2024
- For employers of new or recommencing Australian Apprentices or Trainees undertaking a Certificate III or higher qualification in a Priority Occupation, 10 per cent of wages for first and second year apprentices (up to $1,500 per quarter or $6,000 per year) and 5 per cent of wages for third year apprentices (up to $750 per quarter or $3,000 per year).
- For employers of Australian Apprentices or Trainees not in a Priority Occupation (includes retail, hospitality and business), a hiring incentive of (max) $3,500 paid in two equal six-monthly instalments (max $1,750 each) after commencement is available. This is for new or recommencing Australian Apprentices undertaking a Certificate II or higher qualification in an occupation that is NOT on the Australian Apprentices Priority List.
Incentive Claims Prior to July 1, 2022
Employers claiming incentives for an apprentice or trainee who commenced before 1 July 2022 will continue to be supported under the current Australian Apprenticeships Incentives Program. This includes the Boosting Apprenticeship Commencements incentives which ended June 30, 2022.
BUSY At Work is committed to supporting apprentices and trainees to complete their qualification and remain in work, and can provide advice on the Australian Government apprentice wage subsidy and available employer incentives.
This includes the new Australian Apprenticeship Incentive System which commenced July 1, 2022.
In 2020, as part of the Australian Government’s stimulus package to encourage businesses to employ an apprentice or trainee, businesses were able to claim for a 50% wage subsidy under the Boosting Apprenticeship Commencements initiative. Applications for this initiative ended on June 30, 2022.
Further details can be found below.
Please note, we assist businesses in QLD and WA. If you are from another State, please visit www.treasury.gov.au for further information.
Boosting Apprenticeship Commencements (BAC)
Under the BAC scheme, employers of any size, location or industry were eligible for a Federal Government subsidy of 50% of the wages for apprentices or trainees employed from October 5th 2020, up to 30th June 2022. The support applies for 12 months from the first day of commencement of your new apprentice or trainee and is up to a maximum of $7,000 per quarter.
For example, if your apprentice or trainee starts on any date between 5 October 2020 up until 30 June 2022, you will be eligible to place claims for 12 months following the sign-up date.
Claims for Rounds 1-6 must be lodged by 30 June 2022, and Rounds 7-10 must be lodged by 30 June 2023.
Help to lodge your BAC claim
Further information to ensure you have all evidence required when lodging a claim can be found at: LODGING A BAC CLAIM
Acceptable Wage Evidence for BAC Claims
Payment summaries & wage evidence requirements
Provision must be made for accurate and regular wage reporting through Single Touch Payroll, unless an exemption from the ATO has been granted.
Please visit the Australian Taxation Office website for further information about Single Touch Payroll.
More information can be found here: Single Touch Payroll
If you are an employer and would like more information:
BACClaimsQLD@busyatwork.com.au
Employment Incentives for Employers – New Apprentices or Trainees. ENDED 30th June 2022
Completing Apprenticeship Commencements (CAC)
For businesses registered for the BAC wage subsidy:
The CAC is an extension to subsidies for employers of apprentices or trainees who have previously registered for the BAC.
After 12 months of this support, employers are eligible to transition to the time-limited CAC subsidy for the second and third years of an apprenticeship.
Under the CAC, eligible businesses will receive a 10 percent wage subsidy in the second year of an eligible apprenticeship, up to a maximum of $1,500 per quarter per person, and a 5 percent subsidy in the third year of their training, to a maximum of $750 per quarter per person.
Final claims for payment must be lodged by 30 June 2025.
As per the BAC claims, wage payment evidence must be provided.
Payment summaries & wage evidence requirements
Provision must be made for accurate and regular wage reporting through Single Touch Payroll unless an exemption from the ATO has been granted.
Please visit the Australian Taxation Office website for further information about Single Touch Payroll.
More information can be found here Single Touch Payroll
Further information on the wage subsidy
If your business is looking to or is currently employing apprentices or trainees, you can find more details on employment incentives available to you on the Available to you on the Australian Government Department of Employment and Workplace Relations website.
