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Contents
1. Introduction ............................................................................................................................... 3
1.1 Background ............................................................................................................... 3
1.2 Eligibility ..................................................................................................................... 3
1.3 Payment of rebate .................................................................................................... 3
2. Required information ............................................................................................................... 3
1.4 Employment Database for you to prepare ........................................................... 3
1.5 Sample file ................................................................................................................ 4
3. Flow chart ................................................................................................................................. 4
4. Registration .............................................................................................................................. 5
1.6 How to register ......................................................................................................... 5
1.7 Registration process (screenshot) ......................................................................... 5
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1. Introduction
Background
1.1.1. As a part of the Jobs Action Plan Rebate Scheme, New South Wales (NSW)
government provides NSW businesses with a payroll tax rebate when they
employee new workers in new eligible employment.
1.1.2. The Jobs Action Plan has been extended for a further four years to 30 June
2019.
Eligibility
1.1.3. The employment of a person is eligible for the rebate scheme if the
employment meets all of the following conditions:
- Location: The services of the employee are performed wholly or mainly in
NSW (http://www.osr.nsw.gov.au/sites/default/files/file_manager/ofs_pt7.pdf)
- New Job: A person is employed, full-time, part-time or on a casual basis, in
a position that is a new job on or after 1 July 2011
- The employment is maintained for a period of at least 1 years
- Claims are declined if NSW FTE at the anniversary date is the same as or
less than the prior NSW FTE as at the job start date
Case FTE. as at
start date
# emp. as at 1st
Anniversary
# emp. as at 2nd
Anniversary
1 37 38 (Eligible) 40 (Eligible)
2 37 38 (Eligible) 36 (not Eligible)
3 37 36 (not Eligible) 40 (not Eligible)
4 37 36 (not Eligible) 35 (not Eligible)
Payment of rebate
First anniversary Second anniversary
1 July 2011-30 June 2014 $2,000 $2,000
1 July 2013- on wards $2,000 $3,000
Fresh Start Support(FSS) $1,000 -
2. Required information
Employment Database for you to prepare
- Title / Name
- DOB (Date Of Birth)
- Employee commencement date
- Employee termination date
- Number of FTE as of employee commence/terminate
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- Number of FTE at the 1st anniversary
- Number of FTE at the 2nd anniversary
- Number of years employee worked for
Sample file
Sample.xlsx
3. Flow chart
Title
Name
DOB
# of Employee
@commence
@1st
Anniversay
@2nd
Anniversary
Eligibility Check
1. Location
2. New Job
Y
3. More than
1 yr?
Y
Employment
Data
End
N
N
N
To apply
http://www.osr.nsw.gov.au/info/
online/payroll/jap
4. FTE is more
than start date
*FTE (Full Time Equivalent)
http://www.osr.nsw.gov.au/info/online/payroll/jap
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4. Registration
How to register
4.1.1 Registration for the scheme can be made:
- By an employer who is registered fro and paying payroll tax
- Within 30 days after the employment commences
Registration process (screenshot)
4.1.2 Basic Information – Bank Account information / Authorised person
Basic Information – Geographic data input
4.1.3 The Number of full time equivalent(FTE) immediately the new job
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4.1.4 Fresh start check
4.1.5 The Number of full time equivalent(FTE) as at anniversary date (1st, 2nd)
4.1.6 The end of Lodgement
