Construction (residential & commercial) compliance obligations in Western Australia: 1–5 employees
Computed by the Rules Mate applicability engine for a Pty Ltd company with 1–5 employees, turnover $100K–$1M, in construction (residential & commercial), operating in Western Australia and selling to consumers and small businesses.
Short answer: 45 obligations
45 obligations apply (19 critical) across 26 regulators, plus 17 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 19 critical obligations apply.
What changes at 1–5 employees
Compared with a construction (residential & commercial) business with no employees in Western Australia, 19 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 at 6–19 employees
Nothing new switches on for a Pty Ltd company with 6–19 employees, turnover $1M–$3M.
Western Australia law that applies
1 Western Australia obligation applies on these facts, and 1 more is worth checking:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (WA WHS Act 2020 s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · WA law |
| Aboriginal Heritage Act 1972 (WA) — s 18 consent | Check: applies only if your activity disturbs land that may contain Aboriginal cultural heritage or is subject to native title |
Payroll tax in Western Australia (FY2026-27)
WA: 5.5% on Australian wages above the $1 million tax-free threshold (FY2026-27). On these facts the business is below the Western Australia threshold, so payroll tax does not apply yet.
- How the threshold works
- Diminishing threshold: reduces by $2 for every $13 of Australian wages above $1M, reaching nil at $7.5M.
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 21 July
- Administered by
- RevenueWA
Western Australia regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Whs | 7 |
| Tax | 7 |
| Workplace | 7 |
| Directors | 4 |
| Super | 2 |
| Migration | 2 |
| Privacy | 2 |
| Corporations | 2 |
| Consumer law | 2 |
| Wages | 1 |
Critical obligations on this profile
- 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))
- Comply with the respirable crystalline silica workplace exposure limit (0.05 mg/m³) (Industry: Construction (residential & commercial))
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
- Maintain Hazardous Chemicals Register + manifest (WHS Reg): only if you use, handle or store hazardous chemicals
- 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
- Hold a Remote Pilot Licence / RPAS operator certificate (drones): only if you fly drones commercially
- Influencer + ad disclosure under ACL + AANA Code: only if you advertise to consumers or engage influencers
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 construction (residential and commercial) businesses in Western Australia with 1–5 employees?
- 45 obligations apply (19 critical) across 26 regulators, plus 17 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 19 critical obligations apply.
- Which Western Australia laws apply?
- PCBU primary duty of care (WA WHS Act 2020 s 19)
Related
- Construction (residential & commercial) compliance in Western Australia
- Construction (residential & commercial): all obligations
- Compliance obligations by industry, state and size
- Construction (residential & commercial) in WA: sole trader
- Construction (residential & commercial) in WA: sole trader with employees
- Construction (residential & commercial) in WA: partnership
- Construction (residential & commercial) in WA: trading trust
- Construction (residential & commercial) in WA: no employees
- Construction (residential & commercial) in WA: 20–99 employees
- Construction (residential & commercial) in WA: 100–499 employees
- Construction (residential & commercial) in WA: 20–99 employees, turnover $1M–$3M
- Construction (residential & commercial) in WA: 6–19 employees, turnover $3M–$10M
- Construction (residential & commercial) in WA: 100–499 employees, turnover $100M–$1B
- Construction (residential & commercial) in WA: 500+ employees, turnover $1B+
- Construction (residential & commercial) in New South Wales: 1–5 employees
- Construction (residential & commercial) in Victoria: 1–5 employees
- Construction (residential & commercial) in Queensland: 1–5 employees
- Construction (residential & commercial) in South Australia: 1–5 employees
- Construction (residential & commercial) in Tasmania: 1–5 employees
- Construction (residential & commercial) in Northern Territory: 1–5 employees
- Construction (residential & commercial) in Australian Capital Territory: 1–5 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
- RevenueWA: payroll tax thresholds and rates
- PCBU primary duty of care (WA WHS Act 2020 s 19)
- Apply for a Director Identification Number (Director ID)
- Comply with directors' general law and statutory duties
- Prevent insolvent trading (s 588G)
- Pay superannuation on every payday (Payday Super)
- Pay employees in accordance with the applicable modern award
- Manage psychosocial hazards at work
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.