From 13 February 2026, trainees are included in the apprentice definition and are exempt from levy.

Are you eligible?

Registration is a requirement for all individuals, partnerships, companies, trusts or organisations who employ eligible workers.

How to register as an employer

We’re continuing to do everything we can to assist your business, and your most important asset: your people.

Don't forget!

Employer Returns are issued quarterly and must be lodged with the applicable levy payment.

Confused? Don’t worry,
we’re here to help.