The payroll tax rebate scheme, also known as the Jobs Action Plan, is an initiative by the New South Wales (NSW) State Government to offer rebates through the NSW Office of State Revenue (OSR) to employers that have increased their employment levels in NSW from 1 July 2011.

To be eligible for the full rebate amount, the position must be maintained for a period of two years. Eligible employers will receive a rebate amount of $5,000, being $2,000 and $3,000 at the first and second anniversary of the employee commencing employment (part time or casual positions may be eligible for the rebate but will be apportioned for lower work hours). The basic criteria to obtain the rebate requires the employer to pay payroll tax monthly and have increased employment levels by creating new full time job positions. An extension to 30 June 2019 has recently been announced.

Whilst the rebate applies to NSW Employers it equally applies to Employers of other states that employ in NSW. In particular, if you have commenced employing in NSW from 1 July 2011 you should contact your current engagement team to understand whether the rebate applies to you.