Apprentices and trainees

Apprentice and trainee payments

Remuneration exemptions

Some apprentice and trainee remuneration (including superannuation) is exempt from WorkCover insurance so you need to be aware of the restrictions and qualifications that apply.

Remuneration is exempt if the apprentice or trainee:

• is employed by you under a current training agreement as part of an approved training scheme
• hasn't worked for you under any previous training agreement, but if they have – the time between any 2 agreements must be less than 3 months
• did not work for you, outside of a training agreement, during the two year period before the start of the current training agreement, but if they did
  • any full-time employment must be no more than three months in total
  • any part-time or continuous casual employment must be for no more than 12 months in total

However, the 3-month or 12-month restriction does not apply to you if the apprentice or trainee:

• was aged under 19 years at the start of the current training agreement, and
• previously worked for you while they were a school student, and
• had not previously commenced a training agreement with you

Trainee remuneration threshold

In addition to the above rules, there is a cap on the amount of trainee remuneration that is exempt. Note that there is no cap on apprentice remuneration. This means you can only claim an exemption for your trainee's remuneration (including superannuation) if it is:

• $49,120 or less in 2020/21
• $51,320 or less in 2021/22
• $51,770 or less in 2022/23
• $53,210 or less in 2023/24
• $56,570 or less in 2024/25

If your trainee's annualised remuneration is more than this amount none of their remuneration is exempt.

For a list of apprenticeship and traineeship qualifications that this relates to, please visit