# How to represent an apprentice in payroll for payroll tax

KB149

### Overview

Employees who are apprentices need to be managed in the payroll system so that they can be reported on differently for the purposes of payroll tax and entitlements

### Process

There are many ways to achieve this, but the best way is to create a department for your apprentices. The advantages of this over other methods (e.g. position description or custom field) are:

- The department in which the employee worked is recorded in each pay run, therefore you can tell which pay runs were processed when the employee was an apprentice
- You can post wages expenses differently when they are in a separate department

### Calculating payroll tax

Payroll tax is calculated using either the standard payroll tax report (Payroll > Report > Pay > Wages summary for payroll tax SA1484) or a customised equivalent

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Last edit 17/01/20