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WHS Category 1, 2 and 3 penalties by state — officer and body corporate compared

Sortable comparison of Work Health and Safety Act maximum penalties for Category 1 (reckless), Category 2 (exposure) and Category 3 (duty failure) offences plus industrial manslaughter across NSW, VIC, QLD, WA, SA, TAS, ACT and NT, with Commonwealth (Comcare) values noted for reference.

Rules Mate EditorialVerified 9 June 202610 dimensions · 8 jurisdictions

WHS penalty units differ widely across Australia. NSW indexed its model-WHS-Act penalties to the Consumer Price Index from 1 July 2024 and now sits at the top of the table — a Category 1 body corporate fine reaches $11.839 million from 1 July 2025. Victoria runs the only non-model regime under the Occupational Health and Safety Act 2004, with penalties pegged to the Victorian penalty unit ($203.51 from 1 July 2025) and a separate workplace manslaughter offence under Part 5A. Western Australia adopted the model WHS Act in 2022 with its own bespoke dollar caps written into the Work Health and Safety Act 2020 (WA).

Industrial manslaughter is now an offence in every Australian jurisdiction. The Northern Territory carries the highest exposure — life imprisonment for an individual and approximately $11.5 million for a body corporate. SA's industrial manslaughter offence (commenced 1 July 2024) carries an $18 million corporate cap, matched by Tasmania's October 2024 commencement. Queensland and Victoria sit at $10–16.5 million for a body corporate with 20–25 years imprisonment for individuals.

The dollar figures in the cells below reflect the position as at 1 July 2025 for indexed jurisdictions and the most recent gazettal otherwise. Penalty units re-index annually on 1 July — confirm with the cited regulator before relying on any specific cell. For the Commonwealth (Comcare) reference position, see the row notes: as at 1 July 2025, a Category 1 body corporate maximum is $11,839,000 for a PCBU and $2,368,000 for an officer.

For the full plain-English explainer, see our companion guide: WHS penalty units by state 2026.

Comparison matrix

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WHS Category 1, 2 and 3 penalties by state — officer and body corporate compared
Governing Act
Work Health and Safety Act 2011 (NSW)
NSW Legislation
Occupational Health and Safety Act 2004 (Vic)
Vic Legislation
Work Health and Safety Act 2011 (Qld)
Qld Legislation
Work Health and Safety Act 2020 (WA)
WA Legislation
Work Health and Safety Act 2012 (SA)
SA Legislation
Work Health and Safety Act 2012 (Tas)
Tas Legislation
Work Health and Safety Act 2011 (ACT) + Crimes Act 1900 (ACT) for industrial manslaughter
ACT Legislation
Work Health and Safety (National Uniform Legislation) Act 2011 (NT)
NT Legislation
Category 1 — individual (officer/PCBU)
Reckless conduct exposing a person to risk of death or serious injury. Cwlth (Comcare): $2,368,000 for an officer/PCBU as at 1 July 2025.
$3 million + 5 yrs imprisonment
SafeWork NSW
$366,318 (1,800 PU × $203.51) + 5 yrs imprisonment — reckless endangerment s 32
OHS Act s 32
~$806,400 + 5 yrs imprisonment
Business Qld
$680,000 + 5 yrs imprisonment
WorkSafe WA
$600,000 + 5 yrs imprisonment
SafeWork SA
$600,000 + 5 yrs imprisonment
WorkSafe Tas
$600,000 + 5 yrs imprisonment
WorkSafe ACT
$680,000 + 5 yrs imprisonment
NT Legislation
Category 1 — body corporate
Cwlth (Comcare): $11,839,000 as at 1 July 2025 (indexed annually).
$15 million
SafeWork NSW
$4,070,200 (20,000 PU × $203.51) — reckless endangerment s 32
OHS Act s 32
~$4.03 million
Business Qld
$3.5 million
WorkSafe WA
$3 million
SafeWork SA
$3 million
WorkSafe Tas
$3 million
WorkSafe ACT
$3.5 million
NT Legislation
Category 2 — individual (officer/PCBU)
Failure to comply with WHS duty exposing person to risk. Cwlth (Comcare): $470,000 for officer as at 1 July 2025 (indexed).
$1.5 million
SafeWork NSW
$366,318 (1,800 PU) — duty offences ss 21–23
Vic Legislation
~$403,200
Business Qld
$350,000
WorkSafe WA
$300,000
SafeWork SA
$300,000
WorkSafe Tas
$300,000
WorkSafe ACT
$350,000
NT Legislation
Category 2 — body corporate
Cwlth (Comcare): ~$2.35 million as at 1 July 2025 (indexed annually).
$3 million
SafeWork NSW
$2,035,100 (10,000 PU)
Vic Legislation
~$2.016 million
Business Qld
$1.8 million
WorkSafe WA
$1.5 million
SafeWork SA
$1.5 million
WorkSafe Tas
$1.5 million
WorkSafe ACT
$1.8 million
NT Legislation
Category 3 — individual (officer/PCBU)
Simple failure to comply with WHS duty. Cwlth (Comcare): ~$157,000 for officer as at 1 July 2025 (indexed).
$500,000
SafeWork NSW
Not separated — duty offences prosecuted under ss 21–23 with 1,800 PU max
Vic Legislation
~$134,400
Business Qld
$120,000
WorkSafe WA
$100,000
SafeWork SA
$100,000
WorkSafe Tas
$100,000
WorkSafe ACT
$120,000
NT Legislation
Category 3 — body corporate
Cwlth (Comcare): ~$785,000 as at 1 July 2025 (indexed annually).
$2.5 million
SafeWork NSW
Not separated — body corporate duty offences capped at 9,000 PU (~$1.83M)
Vic Legislation
~$672,000
Business Qld
$570,000
WorkSafe WA
$500,000
SafeWork SA
$500,000
WorkSafe Tas
$500,000
WorkSafe ACT
$570,000
NT Legislation
Industrial manslaughter — individual
Cwlth: separate offence under WHS Act s 30A — life imprisonment, no monetary cap.
25 yrs imprisonment (WHS Amendment (Industrial Manslaughter) Act 2024)
NSW Legislation
25 yrs imprisonment (OHS Act Pt 5A workplace manslaughter)
WorkSafe Vic
20 yrs imprisonment
WorkSafe Qld
20 yrs imprisonment + up to $5,000,000 fine
WorkSafe WA
20 yrs imprisonment (commenced 1 July 2024)
SafeWork SA
21 yrs imprisonment (commenced 2 Oct 2024)
WorkSafe Tas
20 yrs imprisonment + $320,000 (2,000 PU)
ACT Legislation
Life imprisonment (highest in Australia)
NT Legislation
Industrial manslaughter — body corporate
Cwlth (Comcare): ~$18,000,000 corporate cap on industrial manslaughter as at 1 July 2025.
$20 million
NSW Legislation
$20,351,000 (100,000 PU × $203.51)
WorkSafe Vic
$10 million
WorkSafe Qld
$10 million
WorkSafe WA
$18 million
SafeWork SA
$18 million
WorkSafe Tas
$1.62 million (2,000 PU)
ACT Legislation
~$11.44 million (65,000 PU)
NT Legislation
Last indexed / amended
Date penalty values last updated by indexation or amendment.
1 July 2025 (CPI-indexed annually from FY24-25)
SafeWork NSW
1 July 2025 (PU value $203.51)
VLA
1 July 2025 (PU value $161.30)
Qld Govt
2022 (WHS Act 2020 commenced 31 Mar 2022; dollar caps not PU-indexed)
WorkSafe WA
1 July 2024 (industrial manslaughter inserted)
SafeWork SA
2 October 2024 (industrial manslaughter amendments)
WorkSafe Tas
1 July 2025 (PU value $160 — verify)
WorkSafe ACT
1 February 2020 (industrial manslaughter inserted s 34B)
NT Legislation

Every cell links to the cited source. Rules Mate links and summarises — it does not reproduce statutory text. Confirm with the cited regulator before relying on any cell.

Frequently asked

Why is NSW so much higher than the other model-WHS-Act states?

From 1 July 2024 NSW switched to a CPI-indexed penalty regime under the Work Health and Safety Amendment Act 2023. NSW penalties for Category 1, 2 and 3 offences and industrial manslaughter now index annually on 1 July. Other model-WHS-Act states still use the older fixed-dollar caps drawn from the original 2011 model legislation, which have lagged inflation. The same indexation mechanism applies to the Commonwealth WHS Act under Comcare's jurisdiction.

Does Victoria use Category 1, 2 and 3 offences?

No. Victoria's Occupational Health and Safety Act 2004 predates the model WHS Act framework and uses its own structure: a duty-of-care offence (ss 21-23), a reckless endangerment offence (s 32) and the workplace manslaughter offence (Part 5A). Section 32 is the closest analogue to Category 1 and carries 1,800 penalty units for an individual / 20,000 for a body corporate. WorkSafe Victoria still prosecutes serious incidents under these provisions rather than the Cat 1/2/3 scheme.

How does Commonwealth (Comcare) jurisdiction interact with state WHS Acts?

Comcare regulates workplaces of Commonwealth Government entities and a small number of self-insured corporations licensed under the Safety, Rehabilitation and Compensation Act 1988. For those workplaces, the Commonwealth WHS Act 2011 applies instead of the state Act, and Comcare prosecutes Category 1, 2 and 3 offences. Commonwealth penalties are CPI-indexed annually from 1 July 2024 and are now among the highest in the country (Cat 1 body corporate $11,839,000 as at 1 July 2025).

Are insurance policies allowed to cover WHS fines?

No. WHS fines are penalties imposed by criminal courts and cannot be insured against in any Australian jurisdiction. Defence costs, civil claims and disciplinary proceedings can still be insured, but the fine itself must be paid by the convicted individual or corporation. Officers should be aware that director and officer insurance may cover legal defence costs but will not pay a fine, and contractual indemnities to pay an officer's fine are typically void as contrary to public policy.

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