To claim a rebate, complete a Queensland payroll tax rebate claim form (PDF 100 K) and lodge it with us when you have paid all your payroll tax for that financial year. You will need to keep all wage records for 5 years.
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You can claim a payroll tax rebate on wages you pay to employees recently unemployed for 12 months or longer in the following situations.
15–19-year-old additional employees
You can claim a rebate for additional employees who:
- are 15–19 years old
- were unemployed for more than 12 months immediately before you hired them
- you have employed for a continuous 12-month period.
An employee is considered to be an additional employee if, upon that person being hired, the total number of the employer's full-time employees in Queensland exceeds the maximum number of the employer's full-time employees in Queensland in the previous 12 months.
We will continue to regard that person as an additional employee if the total number of employees does not reduce. If the number of employees is only temporarily reduced or if there are special circumstances, contact us to discuss whether this qualifying condition applies.
To claim a rebate, please provide the employee’s:
- proof of age
- Centrelink certificate showing how long they received unemployment benefits.
You must voluntarily disclose the additional employee’s wages to be eligible for the rebate.
Community Jobs Plan—Work Placements Program
You can claim a rebate on wages you pay under the Community Jobs Plan—Work Placements Program to Queensland residents over 15 years old who were unemployed for 12 months or risk long-term unemployment.
The Department of Employment and Industrial Relations administers this program. For more information, contact the Community Jobs Program Unit on 1300 369 925.
Time limit to apply for rebates
You must lodge your claim form between 30 June and 31 December of the year the qualifying 12-month employment period is completed.
Example
On 1 March 2007, you hire a 17-year-old additional employee who has been out of work for 13 months.
The qualifying period ends on 28 February 2008, and you lodge your claim between 30 June 2008 and 31 December 2008.
You can claim the rebate on wages for March–June 2007 and the 2007–08 financial year, excluding wages for services performed after the employee turns 19.
Audits
You may be audited.
If a rebate previously paid to the employer has to be amended because of a discrepancy in declared wages and the amended rebate is less than the rebate previously paid, the employer must pay back the difference immediately.