1. Business Incentives & Grants
Better understanding of how the government can help your business

2. Small Business Grant
Payroll Tax
Jobs Action Plan Rebate
Apprentice and Trainee Rebate
Other Business incentives
Further information

3. Small Business Grant
Better understanding of small business entitlements

4. $2000 Grant Small Business Grant
Incentive for small business to create new jobs in NSW
Fulltime, Part Time or Casual Jobs

5. Small Business Grant
New jobs created from 01 July 2015 to 30 June 2019
Maintain Full Time Equivalent (FTE) increase for at least 12 months
Claim the grant after the first anniversary date and is paid via EFT
Grant available for full-time, part-time and casual jobs
$2,000

6. Employment maintained for one year
Small Business Grant
Who is eligible?
A job that increases your number of Full Time Equivalent (FTE) employees in NSW
New Job
Employer with ABN
Not liable for Payroll Tax
Employment starts on or after 01 July 2015
Eligible business
Notify Revenue NSW you have created a new job within 60 days of commencement
Employment maintained for one year
Works wholly or mainly within NSW
NSW Employee

7. Small Business Grant Who is not eligible?
Businesses that are liable to pay NSW payroll tax
Contractors, agency workers and people who may have worked for you in the last 12months
Continuation of previous employment – merger, takeovers*
Person for whom you are already entitled to other state assistance
Businesses that would otherwise be exempt from NSW payroll tax
Sole traders engaged in their own right
*Note:
Transfer of eligible employees between group members or when there is a merger or takeover is allowed. 
Provided the original employer would have been eligible for the grant had they not transferred the employees, the new employer will also be eligible. 

8. 1 2 3 4 5 Small Business Grant How does it work?
You must be a registered business (ABN) and not be liable for NSW payroll tax 2
Employ somebody new to the business 3
Notify Revenue NSW you have created a new job within 60 days of commencement 4
Maintain employment for 12 months with an increase in FTE 5
Lodge claim within 60 days after the anniversary date

9. Small Business Grant FTE F A/B FTE Calculation
Calculate manually or use the online application
F = number of full time employees
A = number of hours worked by your part time NSW employees in the preceding pay period
B = average number of hours worked by your full time NSW employees in the preceding pay period
Example: J Citizen starts work on 8 August FTE excluding new employee: /35 = 4.5
As at 8 August 2018, the FTE has to be higher than 4.5 to lodge a claim

10. How: Lodge a claim online and provide EFT details
Small Business Grant
Claiming the Small Business Grant
When: Within 60 days after the anniversary date (don’t wait for the end of the financial year)
How: Lodge a claim online and provide EFT details
Note: The grant is pro-rated for part-time and casual jobs.

11. Small Business Grant C/D Payment of the grant GRANT AGA
$2000 EFT payment after the claim is made
For part time or casual employees, the grant is pro-rated based on hours of employment
AGA = Annual Grant Amount
C = the number of hours worked by the employee during the 12 month grant period
D = the average number of hours worked by full time employees during the previous 12 months
Example: J Citizen worked 20 hours per week (20 x 52 = 1040). Full time employees worked 35 hours per week (35 x 52 = 1820)
Grant = $2000 x 1040/1820 = $1,423
If there are no full time employees, use 35 hours.

12. $2,000 Small Business Grant Supporting Evidence
When you register for the grant, you do not need to provide any supporting evidence. However, you must, provide supporting evidence when claiming for the grant.
Supporting evidence may include but is not limited to:
New jobs / New employee
Minimum employment period is12 months
Grant is paid after the first anniversary date
Business not liable for payroll tax
$2,000
Most recent Business Activity Statement (BAS)
Personnel or wage records
WorkCover records

13. Payroll Tax
Support for the state to provide facilities

14. Salaries and Allowances Directors fees and contractor payments
Payroll tax 2018/19
‘Wages’
Salaries and Allowances
Apprentice/
trainee payments
Directors fees and contractor payments
Super, Bonuses
and
Commissions
Fringe benefits
Leave and
Termination payments
Shares and options
‘Wages' above $ NSW tax-free threshold
Rate is 5.45%
Threshold reduced by:
Interstate wages
Part year employment
Business groupings

15. Jobs Action Plan rebate
Employment incentive (up to $6,000)

16. $6,000 Incentive to create jobs in NSW
Jobs Action Plan
NEW jobs created from 1 July 2011 to 30 June 2019
Rebate is paid after the first and second anniversary dates
Rebate is paid to you via EFT
Rebate available for full-time, part-time and casual jobs
$6,000 Incentive to create jobs in NSW

17. How does it work? 1
You must be registered for payroll tax 2
Employ somebody new 3
Complete the online application form to notify Revenue NSW you have created a new job within 90 days of commencement. 4
Maintain employment for 12 and 24 months with an increase in FTE 5
Lodge a claim upon first and second anniversary online to receive your rebate via EFT

18. Employment maintained for 2 years
Who is eligible?
New Job
A job that when filled increases your number of FTE employees in NSW
01 July 2011
Employment starts on or after July 2011
New employee who started in the last 90 days
Employment maintained for 2 years
Must always be a person in that job
Allowed vacancy of 30 says/year
NSW employee
Worker wholly or mainly works in NSW
Payroll tax on that worker is paid to NSW

19. Who is not eligible?
Person is not a new employee
Continuation of previous employment – merger, takeovers *
Person is subject to another payroll tax rebate e.g apprentice/trainee
Person for whom you are already entitled to other State assistance
Contractors & agency workers
Employer has greater than 50 FTE (from 31/07/16)
* Note:
Recent amendments have been made to allow the transfer of employees between group members or when there is a merger or takeover. 
Provided the original employer would have been eligible for the rebate had they not transferred the employees then the new employer will also be eligible. 

20. Rebates and incentives
Payment of the rebate for Jobs Action Plan
When to register: Should be within 90 days of joining
As of 31 July 2016: FTE must be 50 or below
When to claim: At the anniversary date (don’t wait for the end of the financial year)
New jobs post 31 July 2016:
*$2,000 for 1st year
*$4,000 for 2nd year
NOTE: The rebate is pro-rated for part-time and casual jobs

21. Who is eligible?
Transfer of Small Business Grant application to Jobs Action Plan Rebate
Businesses who have already registered for the Small Business Grant and then become liable for Payroll tax, can apply to transfer their registration for those new employees to the Jobs Action Plan Rebate and vice versa.

22. Apprentice and Trainee rebate
Ongoing incentive to employ

23. Rebate available that will offset your payroll tax
Apprentices and Trainees
PTA – 005
Rebate available that will offset your payroll tax
All Apprentices
*Trainees must be registered with DOI under the Apprentice and Trainee Act
All Apprentices,
Trainees who have worked for less than 3 months Full-Time or less than 12 months Part Time (New entrant trainees)

24. Other Business Incentives
Helping businesses succeed

25. Taking your idea to market Importing or Exporting
Other business incentives
Business.gov.au
Starting a business
Employing people
Marketing and Sales
Buying equipment
Taking your idea to market
Importing or Exporting

26. For more information
Call:
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