The NSW Budget included an amendment that increases the payroll tax rebate for the second year of employment from $3,000 to $4,000 for eligible employment commencing on or after 31 July 2016. The rebate for the first year of employment is $2,000, giving a total of $6,000 per employee. The rebate is restricted to employers with 50 or less full time equivalent employees, not including the new employee.