NSW Small Business Grant 

The Small Business Grant is designed to encourage small business that do not pay payroll tax to employ new full-time, part time and casual workers, and expand their business in NSW.

Registration for the grant can be made within 60 days after the employment commences.

Eligible businesses must have an ABN and not liable to pay payroll tax for a financial year.

Eligible employment includes-

  • The person employed in a position that is a new job
  • The employment commences on or after 1 July 2015 and before July 2019
  • The employment is maintained for a period of 12 months
  • Your number of NSW Full Time Equivalent (FTE) employees, prior to creating a new position increases and is maintained over a 12 month period
  • The services of the employee are performed wholly or mainly in NSW

The FTE calculation is available on the Office of State Revenue website, www.osr.nsw.gov.au

Excluded employment includes:

  • The person engaged by your business is not considered a common law employee (for more information, please ring the FIAA office or the PTA ruling can be found at www.osr.nsw.gov.au/info/legislation/rulings/payroll/PTA038
  • The person was employed by the employer claiming a grant in the previous 12 months
  • Any wages paid by the employer to the person are exempt wages within the meaning of the Payroll Tax Act 2007
  • A rebate, subsidy or other assistance is payable to the employer for the employment of the person by the State
  • The employer is the Crown in right of NSW or in any of its other capacities
  • The employer is a public, local or municipal body or authority

Claiming the grant through the Small Business Grant online application at www.osr.nsw.gov.au/info/online/sbg

For more information, please call the Office of State Revenue directly on Ph 1300 241 869 

FAQ-Small Business Grant

Small Bussiness Grant PDF