Aged care providers compliance obligations in Queensland: sole trader with employees
Computed by the Rules Mate applicability engine for a sole trader with 1–5 employees, turnover $100K–$1M, in aged care providers, operating in Queensland and selling to consumers and small businesses.
Short answer: 45 obligations
45 obligations apply (18 critical) across 26 regulators, plus 12 to check. Risk rating: high. Licensed or supervised regime: aged care provider. These carry licence conditions, regulator audit and per-contravention civil penalties.
Taking on staff as a sole trader: what changes
Compared with a aged care providers business run as a sole trader 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)
What switches on if you incorporate
Moving to a Pty Ltd company with 1–5 employees, turnover $100K–$1M adds 10 obligations:
- Apply for a Director Identification Number (Director ID)
- Comply with directors' general law and statutory duties
- Prevent insolvent trading (s 588G)
- Pay company PAYG/GST/SG or face Director Penalty Notice (DPN)
- Lodge the ASIC annual company statement and review fee
- Determine large proprietary company status annually
- Apply for a Tax File Number for new entities and partnerships
- Pay ASIC fees + lodge prescribed forms
- Discharge of directors' duties — practical evidence
- Beneficial ownership transparency (Tranche 3 — under consultation)
Queensland law that applies
2 Queensland obligations apply on these facts:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (QLD WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · QLD law |
| Pay long service leave under the IR Act 2016 (Qld) | You have employees (1–5) · QLD law |
Payroll tax in Queensland (FY2026-27)
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
Queensland regulators
- 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)
Where the obligations sit
| Area | Obligations |
|---|---|
| Privacy | 8 |
| Workplace | 7 |
| Aged care | 5 |
| Tax | 5 |
| Whs | 3 |
| Super | 2 |
| Health practitioners | 2 |
| Migration | 2 |
| Consumer law | 2 |
| Wages | 1 |
Critical obligations on this profile
- 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)))
- 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))
- Comply with Aged Care Quality Standards (Aged Care Act 2024) (Aged care provider)
- Make mandatory notifications to AHPRA (Aged care provider)
- Australian Business Number (ABN) application (Every business carrying on an enterprise needs an ABN)
Check whether these apply
- 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
Thresholds to watch
- Lose the Privacy Act small-business exemption at $3M annual turnover (removal of the exemption altogether is proposed, not yet law) (threshold $3M; approaching)
Questions
- How many compliance obligations apply to aged care providers in Queensland run as a sole trader with 1–5 employees?
- 45 obligations apply (18 critical) across 26 regulators, plus 12 to check. Risk rating: high. Licensed or supervised regime: aged care provider. These carry licence conditions, regulator audit and per-contravention civil penalties.
- Which Queensland laws apply?
- PCBU primary duty of care (QLD WHS Act s 19) and Pay long service leave under the IR Act 2016 (Qld)
Related
- Aged care providers compliance in Queensland
- Aged care providers: all obligations
- Compliance obligations by industry, state and size
- Aged care providers in QLD: sole trader
- Aged care providers in QLD: partnership
- Aged care providers in QLD: trading trust
- Aged care providers in QLD: no employees
- Aged care providers in QLD: 1–5 employees
- Aged care providers in QLD: 20–99 employees
- Aged care providers in QLD: 100–499 employees
- Aged care providers in QLD: 100–499 employees, turnover $100M–$1B
- Aged care providers in QLD: 500+ employees, turnover $1B+
- Aged care providers in New South Wales: sole trader with employees
- Aged care providers in Victoria: sole trader with employees
- Aged care providers in Western Australia: sole trader with employees
- Aged care providers in South Australia: sole trader with employees
- Aged care providers in Tasmania: sole trader with employees
- Aged care providers in Northern Territory: sole trader with employees
- Aged care providers in Australian Capital Territory: sole trader with employees
- Notifiable Data Breach (NDB) scheme: does it apply to aged care providers?
- Comply with Aged Care Quality Standards (Aged Care Act 2024): does it apply to aged care providers?
- Make mandatory notifications to AHPRA: does it apply to aged care providers?
- Comply with Serious Incident Response Scheme (aged care): does it apply to aged care providers?
Sources
- QRO: payroll tax thresholds and rates
- PCBU primary duty of care (QLD WHS Act s 19)
- Pay long service leave under the IR Act 2016 (Qld)
- Notifiable Data Breach (NDB) scheme
- Pay superannuation on every payday (Payday Super)
- Pay employees in accordance with the applicable modern award
- Manage psychosocial hazards at work
- Take reasonable and proportionate measures to prevent sex discrimination, sexual harassment and victimisation (positive duty)
Computed by the Rules Mate applicability engine from the published obligation corpus; facts last checked 3 October 2026. Rules Mate is not a law firm and this is general information, not legal advice. Confirm your position with the regulator source or a qualified adviser before acting.