E-commerce & online retail 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 e-commerce & online retail, operating in Victoria and selling to consumers and small businesses.
Short answer: 55 obligations
55 obligations apply (18 critical) across 27 regulators, plus 24 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; 18 critical obligations apply.
What changes at 100–499 employees
Compared with a e-commerce & online retail 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
5 Victoria obligations apply on these facts:
| 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 |
| 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 |
| Pay long service leave under the LSL Act 2018 (Vic) | You have employees (100–499) · VIC law |
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 |
| Workplace | 8 |
| Tax | 7 |
| Directors | 4 |
| Whs | 4 |
| Consumer law | 4 |
| Super | 2 |
| Migration | 2 |
| Corporations | 2 |
| Gender equality | 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
- 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
- Button + coin battery safety standard (mandatory): only if you supply products containing button or coin batteries
- 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
- Wash outbound marketing lists against the Do Not Call Register: only if you make outbound telemarketing calls
- Maintain auditor / financial reporting (Chapter 2M): only if you meet 2 of 3 large-proprietary tests (revenue ≥ $50M, gross assets ≥ $25M, 100+ employees)
- Comply with corporate whistleblower protections (Part 9.4AAA Corporations Act): only if you are a large proprietary company (s 1317AI policy requirement)
Thresholds to watch
- Modern Slavery Statement mandatory (threshold $100M consolidated; approaching)
Questions
- How many compliance obligations apply to e-commerce and online retail businesses in Victoria with 100–499 employees?
- 55 obligations apply (18 critical) across 27 regulators, plus 24 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; 18 critical obligations apply.
- Which Victoria laws apply?
- Notify VIC WorkSafe of notifiable WHS incidents, PCBU primary duty of care (Victoria OHS Act s 21), Pay Victorian payroll tax when threshold met, Comply with the General Environmental Duty (VIC) and Pay long service leave under the LSL Act 2018 (Vic)
Related
- E-commerce & online retail compliance in Victoria
- E-commerce & online retail: all obligations
- Compliance obligations by industry, state and size
- E-commerce & online retail in VIC: sole trader
- E-commerce & online retail in VIC: sole trader with employees
- E-commerce & online retail in VIC: partnership
- E-commerce & online retail in VIC: trading trust
- E-commerce & online retail in VIC: no employees
- E-commerce & online retail in VIC: 1–5 employees
- E-commerce & online retail in VIC: 20–99 employees
- E-commerce & online retail in VIC: 20–99 employees, turnover $1M–$3M
- E-commerce & online retail in VIC: 6–19 employees, turnover $3M–$10M
- E-commerce & online retail in VIC: 100–499 employees, turnover $100M–$1B
- E-commerce & online retail in VIC: 500+ employees, turnover $1B+
- E-commerce & online retail in New South Wales: 100–499 employees
- E-commerce & online retail in Queensland: 100–499 employees
- E-commerce & online retail in Western Australia: 100–499 employees
- E-commerce & online retail in South Australia: 100–499 employees
- E-commerce & online retail in Tasmania: 100–499 employees
- E-commerce & online retail in Northern Territory: 100–499 employees
- E-commerce & online retail in Australian Capital Territory: 100–499 employees
- Comply with mandatory product safety standards + bans (ACL): does it apply to e-commerce & online retail?
- Button + coin battery safety standard (mandatory): does it apply to e-commerce & online retail?
- Notify ACCC of a voluntary recall within 2 days: does it apply to e-commerce & online retail?
- Loyalty programs must comply with ACL transparency + UCT: does it apply to e-commerce & online retail?
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)
- Comply with the General Environmental Duty (VIC)
- Pay long service leave under the LSL Act 2018 (Vic)
- Notifiable Data Breach (NDB) scheme
- Apply for a Director Identification Number (Director ID)
- Comply with directors' general law and statutory duties
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.