Payroll tax exemptions in Victoria
In Victoria, the apprentice and trainee exemption in the table is for new entrants of a group training organisation, and a full-time new entrant signs the training contract within the number of months the table gives after starting work. Parental leave pay is exempt for a set number of weeks for each child, while volunteer bushfire fighter leave and volunteer emergency worker leave are exempt under separate rules.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
The rules in Victoria
| What it is | Value | When it applies | Where it is set |
|---|---|---|---|
| Weeks of parental leave pay exempt for each child | 14 weeks | As published on 1 May 2026 | Sch 2 cl 17B(3): maximum of 14 weeks leave |
| Wages paid by a charitable non-profit organisation can be exempt | Yes | As published on 1 May 2026 | s 48(1)(a)(iii): charitable non-profit organisations |
| Wages for leave to serve in the Defence Force are exempt | Yes | As published on 1 May 2026 | s 62: defence personnel |
| Wages for leave taken as a volunteer bushfire fighter are exempt | Yes | As published on 1 May 2026 | s 55: volunteer firefighters |
| Wages for leave taken as a volunteer emergency worker are exempt | Yes | As published on 1 May 2026 | s 56: emergency service volunteers |
| Wages of new entrant apprentices and trainees of a group training organisation are exempt | Yes | As published on 1 May 2026 | Sch 2 cl 16: new entrants |
| Months after starting work within which a full-time new entrant signs a training contract | 3 months | As published on 1 May 2026 | Sch 2 cl 13A(2)(a)(i): new entrant, full-time employee |
Each rule is read from the source and provision shown; the sources are listed below. Checked 15 Oct 2026.
What it means for your books
- A group training organisation's books need each new entrant's start date and the date their training contract was signed. Kept side by side, those dates show whether a full-time new entrant signed within the months the table allows.
- The parental leave limit applies for each child, so leave records should tie each period of parental leave pay to the child it was taken for, along with its dates and the amount paid.
- Wages for leave to serve in the Defence Force, volunteer bushfire fighter leave and volunteer emergency worker leave each have their own exemption. Separate leave types with dates keep each exempt amount traceable to the leave behind it.
- Wages paid by a charitable non-profit organisation can be exempt. Documents that show the organisation's charitable, non-profit status belong with its payroll tax records, as the basis for treating those wages as exempt; questions about eligibility go to State Revenue Office Victoria or your accountant.
General information
Sources
- Payroll Tax Act 2007 (Vic), Authorised Version No. 041
Office of the Chief Parliamentary Counsel Victoria. Authorised Version No. 041, as at 1 May 2026, released 1 May 2026. Checked 15 October 2026.
© State of Victoria (Government Printer) Licence: Victorian Legislation copyright notice: copyright, State of Victoria.
- Payroll tax
State Revenue Office Victoria. Page updated 24 August 2026 (last_update_date metadata), released 24 August 2026. Checked 15 October 2026.
© State of Victoria (State Revenue Office), licensed under CC BY 4.0 Licence: CC BY 4.0.
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