Construction (residential & commercial) compliance obligations in Victoria: 100–499 employees
Computed by the Rules Mate applicability engine for a Pty Ltd company with 100–499 employees, turnover $10M–$100M, in construction (residential & commercial), operating in Victoria and selling to consumers and small businesses.
Short answer: 60 obligations
60 obligations apply (22 critical) across 30 regulators, plus 29 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); you are an APP entity under the Privacy Act; 22 critical obligations apply.
What changes at 100–499 employees
Compared with a construction (residential & commercial) business with 20–99 employees in Victoria, 3 obligations apply that did not, and 1 drops away.
What switches on at 500+ employees
Moving to a Pty Ltd company with 500+ employees, turnover $100M–$1B adds 10 obligations:
- AASB S2 Scope 3 emissions + assurance phase-in
- Lodge mandatory climate-related financial disclosures (ASRS S2)
- Publish an annual Modern Slavery Statement
- Maintain auditor / financial reporting (Chapter 2M)
- Comply with corporate whistleblower protections (Part 9.4AAA Corporations Act)
- Lodge Payment Times Reports (large business)
- ASRS Group 3 climate disclosure — FY commencing on/after 1 July 2027
- Scope 3 emissions disclosure (AASB S2 + voluntary)
- Modern Slavery Statement (Cwlth)
- Climate scenario analysis (AASB S2)
Victoria law that applies
7 Victoria obligations apply on these facts, and 4 more are worth checking:
| Obligation | Why it applies |
|---|---|
| Notify VIC WorkSafe of notifiable WHS incidents | Every PCBU must notify the regulator of notifiable incidents (death, serious injury, dangerous incident) · VIC law |
| PCBU primary duty of care (Victoria OHS Act s 21) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · VIC law |
| Maintain VBA registration as builder / draftsperson / surveyor | Industry: Construction (residential & commercial) · VIC law |
| Pay Victorian payroll tax when threshold met | 100–499 employees — wages far exceed the VIC payroll tax threshold of $1M |
| Comply with the General Environmental Duty (VIC) | The Victorian general environmental duty applies to every business activity that could cause harm from pollution or waste · VIC law |
| Register for VIC portable LSL (construction) | You have employees (100–499) · Industry: Construction (residential & commercial) · VIC law |
| Pay long service leave under the LSL Act 2018 (Vic) | You have employees (100–499) · VIC law |
| VIC planning permits (Planning and Environment Act 1987) | Check: applies only if you propose development requiring consent or a permit |
| VIC Environment Reference Standards (air, water, noise) | Check: applies only if you hold or need an EPA Victoria permission |
| Aboriginal Heritage Act 2006 (Vic) — CHMP | Check: applies only if your activity disturbs land that may contain Aboriginal cultural heritage or is subject to native title |
| Domestic Building Contracts Act 1995 (Vic) — warranties | Check: applies only if you do domestic building work over $10,000 |
Payroll tax in Victoria (FY2026-27)
VIC: 4.85% on Australian wages above the $1 million tax-free threshold (FY2026-27). On these facts it applies: 100–499 employees — wages far exceed the VIC payroll tax threshold of $1M.
- How the threshold works
- Full threshold below $3M of Australian wages; between $3M and $5M it phases out at 50% of wages over $3M; no threshold above $5M.
- Surcharges
- Above $10M Australian wages: mental health and wellbeing surcharge 0.5% + COVID-19 debt surcharge 0.5%; above $100M a further 0.5% each (2% total).
- Regional concession
- 1.2125% regional employer rate
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 21 July
- Administered by
- SRO Vic
Victoria regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Privacy | 8 |
| Whs | 8 |
| Workplace | 8 |
| Tax | 7 |
| Directors | 4 |
| Super | 2 |
| Migration | 2 |
| Corporations | 2 |
| Gender equality | 2 |
| Consumer law | 2 |
Critical obligations on this profile
- 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 (100–499))
- Pay employees in accordance with the applicable modern award (You have employees (100–499))
- Manage psychosocial hazards at work (You have employees (100–499))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (100–499))
Check whether these apply
- Comply with Heavy Vehicle Chain of Responsibility (CoR): only if you consign, pack, load or receive goods by heavy vehicle
- EPBC Act — assess + approve controlled actions affecting MNES: only if you propose an action likely to significantly affect a matter of national environmental significance
- Notify + remediate contaminated land (state): only if you own, occupy or caused contamination of land
- ASRS Group 2 climate disclosure — FY commencing on/after 1 July 2026: only if you meet 2 of 3 Group 2 tests (revenue ≥ $200M, gross assets ≥ $500M, 250+ employees) or report under NGER
- Maintain Hazardous Chemicals Register + manifest (WHS Reg): only if you use, handle or store hazardous chemicals
- AASB S2 Scope 3 emissions + assurance phase-in: only if you meet 2 of 3 ASRS size tests (revenue ≥ $50M, gross assets ≥ $25M, 100+ employees) or report under NGER
- Lodge mandatory climate-related financial disclosures (ASRS S2): only if you meet 2 of 3 ASRS size tests (revenue ≥ $50M, gross assets ≥ $25M, 100+ employees) or report under NGER
- Lodge an FBT return and pay FBT by 21 May: only if you provide fringe benefits (cars, entertainment, loans) to employees
Thresholds to watch
- Modern Slavery Statement mandatory (threshold $100M consolidated; approaching)
Questions
- How many compliance obligations apply to construction (residential and commercial) businesses in Victoria with 100–499 employees?
- 60 obligations apply (22 critical) across 30 regulators, plus 29 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); you are an APP entity under the Privacy Act; 22 critical obligations apply.
- Which Victoria laws apply?
- Notify VIC WorkSafe of notifiable WHS incidents, PCBU primary duty of care (Victoria OHS Act s 21), Maintain VBA registration as builder / draftsperson / surveyor, Pay Victorian payroll tax when threshold met, Comply with the General Environmental Duty (VIC), Register for VIC portable LSL (construction) and Pay long service leave under the LSL Act 2018 (Vic)
Related
- Construction (residential & commercial) compliance in Victoria
- Construction (residential & commercial): all obligations
- Compliance obligations by industry, state and size
- Construction (residential & commercial) in VIC: sole trader
- Construction (residential & commercial) in VIC: sole trader with employees
- Construction (residential & commercial) in VIC: partnership
- Construction (residential & commercial) in VIC: trading trust
- Construction (residential & commercial) in VIC: no employees
- Construction (residential & commercial) in VIC: 1–5 employees
- Construction (residential & commercial) in VIC: 20–99 employees, turnover $1M–$3M
- Construction (residential & commercial) in VIC: 6–19 employees, turnover $3M–$10M
- Construction (residential & commercial) in VIC: 100–499 employees, turnover $100M–$1B
- Construction (residential & commercial) in VIC: 500+ employees, turnover $1B+
- Construction (residential & commercial) in New South Wales: 100–499 employees
- Construction (residential & commercial) in Queensland: 100–499 employees
- Construction (residential & commercial) in Western Australia: 100–499 employees
- Construction (residential & commercial) in South Australia: 100–499 employees
- Construction (residential & commercial) in Tasmania: 100–499 employees
- Construction (residential & commercial) in Northern Territory: 100–499 employees
- Construction (residential & commercial) in Australian Capital Territory: 100–499 employees
- Comply with the respirable crystalline silica workplace exposure limit (0.05 mg/m³): does it apply to construction (residential & commercial)?
- Hold a Construction Induction (White Card) before construction site work: does it apply to construction (residential & commercial)?
- Comply with NSW Design and Building Practitioners Act 2020: does it apply to construction (residential & commercial)?
- Maintain VBA registration as builder / draftsperson / surveyor: does it apply to construction (residential & commercial)?
Sources
- SRO Vic: payroll tax thresholds and rates
- Notify VIC WorkSafe of notifiable WHS incidents
- PCBU primary duty of care (Victoria OHS Act s 21)
- Maintain VBA registration as builder / draftsperson / surveyor
- Comply with the General Environmental Duty (VIC)
- Register for VIC portable LSL (construction)
- Pay long service leave under the LSL Act 2018 (Vic)
- Notifiable Data Breach (NDB) scheme
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.