Aged care providers compliance obligations in Queensland: 1–5 employees

Compared with a aged care providers business with no employees in Queensland, 20 obligations apply that did not.

• Applies: Pay superannuation on every payday (Payday Super)
• Applies: Pay employees in accordance with the applicable modern award
• Applies: Manage psychosocial hazards at work
• Applies: Take reasonable and proportionate measures to prevent sex discrimination, sexual
• Applies: Withhold PAYG from employee and contractor payments
• Applies: Provide 10 days paid family + domestic violence leave (FDV)
• Applies: Document VEVO checks + retain employer records (s 245AYL Migration Act)
• Applies: Casual employment definition + conversion (Closing Loopholes 2024)
• Applies: Report under Single Touch Payroll Phase 2
• Applies: Honour employees' right to disconnect (s 333M)

Nothing new switches on for a Pty Ltd company with 6–19 employees, turnover $1M–$3M.

2 Queensland obligations apply on these facts:

QLD: 4.75% on Australian wages above the $1.3 million tax-free threshold (FY2026-27). On these facts the business is below the Queensland threshold, so payroll tax does not apply yet.

How the threshold works

Deduction of $1.3M reduces by $1 for every $7 of Australian wages above $1.3M, reaching nil at $10.4M.

Surcharges

Mental health levy: 0.25% of Queensland wages above $10M (Australian wages >$10M); additional 0.5% above $100M.

Regional concession

1% rate discount for eligible regional employers (to 30 June 2030)

Returns

Monthly by the 7th of the following month; annual reconciliation by 21 July

Administered by

QRO

• Workplace Health and Safety Queensland (WHSQ)
• Queensland Revenue Office (QRO)
• Office of the Information Commissioner Queensland (OIC Qld)
• Office of Fair Trading Queensland (OFT Qld)
• Queensland Department of Environment, Science and Innovation (DES Qld)
• Office of Liquor and Gaming Regulation (Queensland) (OLGR Qld)

• Notifiable Data Breach (NDB) scheme (Provides a health service and holds health information — not covered by the small business exemption (Privacy Act s 6D(4)(b)))
• Apply for a Director Identification Number (Director ID) (Incorporated company (Corporations Act))
• Comply with directors' general law and statutory duties (Incorporated company (Corporations Act))
• Prevent insolvent trading (s 588G) (Incorporated company (Corporations Act))
• Pay superannuation on every payday (Payday Super) (You have employees (1–5))
• Pay employees in accordance with the applicable modern award (You have employees (1–5))
• Manage psychosocial hazards at work (You have employees (1–5))
• Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (1–5))

• Registered nurse on duty 24/7 in residential aged care: only if you operate residential aged care
• Comply with restrictive practices rules + behaviour support plans: only if you operate residential aged care
• Maintain controlled drugs register (Schedule 8 / 9): only if you hold Schedule 8 medicines
• AN-ACC funding classification compliance (residential): only if you operate residential aged care
• Lodge an FBT return and pay FBT by 21 May: only if you provide fringe benefits (cars, entertainment, loans) to employees
• Wash outbound marketing lists against the Do Not Call Register: only if you make outbound telemarketing calls
• Influencer + ad disclosure under ACL + AANA Code: only if you advertise to consumers or engage influencers
• Track eligibility for the electric car FBT exemption: only if you provide electric vehicles to employees

• Lose the Privacy Act small-business exemption at $3M annual turnover (removal of the exemption altogether is proposed, not yet law) (threshold $3M; approaching)