Aged care providers compliance obligations in Queensland: 20–99 employees

Compared with a aged care providers business with 6–19 employees in Queensland, 2 obligations apply that did not.

• Applies: Pay redundancy under NES (s 119 FW Act)
• Applies: Report ransomware and cyber extortion payments within 72 hours

Moving to a Pty Ltd company with 100–499 employees, turnover $10M–$100M adds 3 obligations:

• Lodge WGEA workplace gender equality report
• Pay Queensland payroll tax when threshold met
• Provide WGEA employer statement on the gender pay gap

2 Queensland obligations apply on these facts, and 1 more is worth checking:

QLD: 4.75% on Australian wages above the $1.3 million tax-free threshold (FY2026-27). On these facts it may apply: 20–99 employees in QLD — enter annual payroll to confirm; it applies only if your annual Australian wages (grouped) exceed $1.3M.

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 (Annual turnover over $3M — an APP entity under the Privacy Act (s 6D))
• 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 (20–99))
• Pay employees in accordance with the applicable modern award (You have employees (20–99))
• Manage psychosocial hazards at work (You have employees (20–99))
• Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (20–99))

• 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
• Pay Queensland payroll tax when threshold met: only if your annual Australian wages (grouped) exceed $1.3M
• 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

• WGEA gender pay gap reporting becomes mandatory (threshold 100 employees; very close)