Mastering Apprentice Payroll and Super
31 July 2026 · 5 min read · By Heaney Accounting
Getting Apprentice Payroll Right
Taking on an apprentice is a big milestone for any trade business, but it comes with strict payroll responsibilities. You must ensure you are paying according to the correct award wage, which often increases based on the apprentice's progress and age.
- Check the Fair Work website for the specific award relevant to your trade.
- Verify your apprentice’s school or TAFE progress to adjust pay rates on time.
- Set up your accounting software to automatically calculate PAYG withholding.
- Ensure payroll is processed through Single Touch Payroll (STP) every time you pay them.
Crucial Reminder: Apprentices are entitled to superannuation just like full-time employees. Do not assume that because they are training that super is optional.
By staying organised with your payroll, you avoid the risk of wage theft claims or late superannuation penalties, both of which can be devastating for a small trade business.
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