Hotels, pubs & licensed venues compliance obligations in New South Wales: 20–99 employees
Computed by the Rules Mate applicability engine for a Pty Ltd company with 20–99 employees, turnover $3M–$10M, in hotels, pubs & licensed venues, operating in New South Wales and selling to consumers and small businesses.
Short answer: 56 obligations
56 obligations apply (18 critical) across 28 regulators, plus 15 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 20–99 employees
Compared with a hotels, pubs & licensed venues business with 6–19 employees in New South Wales, 9 obligations apply that did not, and 1 drops away.
- Applies: Notifiable Data Breach (NDB) scheme
- Applies: Publish a Privacy Policy that meets APP 1
- Applies: Provide an APP 5 collection notice at or before collection
- Applies: APP 12 & APP 13 access and correction requests
- Applies: APP 7 direct marketing: consent, opt-out & when you can't message (2026)
- Applies: Pay redundancy under NES (s 119 FW Act)
- Applies: Privacy Act Reform — information controllers regime (proposed Tranche 2)
- Applies: Report ransomware and cyber extortion payments within 72 hours
- Applies: APP 2 — anonymity + pseudonymity for individuals
What switches on at 100–499 employees
Moving to a Pty Ltd company with 100–499 employees, turnover $10M–$100M adds 3 obligations:
New South Wales law that applies
4 New South Wales obligations apply on these facts, and 2 more are worth checking:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (NSW WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · NSW law |
| Notify SafeWork NSW of notifiable WHS incidents | Every PCBU must notify the regulator of notifiable incidents (death, serious injury, dangerous incident) · NSW law |
| Pay long service leave under the LSL Act 1955 (NSW) | You have employees (20–99) · NSW law |
| Comply with Workplace Surveillance Act 2005 (NSW) | You have employees (20–99) · NSW law |
| Pay NSW payroll tax when threshold met | Check: applies only if your annual Australian wages (grouped) exceed $1.2M |
| Comply with Retail Leases Act 1994 (NSW) | Check: applies only if you lease retail premises |
Payroll tax in New South Wales (FY2026-27)
NSW: 5.45% on Australian wages above the $1.2 million tax-free threshold (FY2026-27). On these facts it may apply: 20–99 employees in NSW — enter annual payroll to confirm; it applies only if your annual Australian wages (grouped) exceed $1.2M.
- How the threshold works
- Flat tax-free threshold, apportioned by the share of Australian wages paid in NSW and by days employed; only one group member claims it.
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 28 July
- Administered by
- Revenue NSW
New South Wales regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Privacy | 9 |
| Workplace | 8 |
| Tax | 7 |
| Directors | 4 |
| Whs | 4 |
| Food safety | 3 |
| Super | 2 |
| Migration | 2 |
| Liquor | 2 |
| Corporations | 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 (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))
Check whether these apply
- Franchising Code of Conduct (mandatory industry code): only if you are a franchisor or franchisee
- Lodge an FBT return and pay FBT by 21 May: only if you provide fringe benefits (cars, entertainment, loans) to employees
- Pay NSW payroll tax when threshold met: only if your annual Australian wages (grouped) exceed $1.2M
- 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
- Comply with Retail Leases Act 1994 (NSW): only if you lease retail premises
- Implement Food Safety Program where prescribed (Standard 3.2.1): only if you serve food to vulnerable persons (FSANZ Std 3.3.1) or your state prescribes a food safety program
- Wine Equalisation Tax (WET) for producers + wholesalers: only if you produce, import or wholesale wine
Thresholds to watch
- WGEA gender pay gap reporting becomes mandatory (threshold 100 employees; very close)
Questions
- How many compliance obligations apply to hotels, pubs and licensed venues in New South Wales with 20–99 employees?
- 56 obligations apply (18 critical) across 28 regulators, plus 15 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 New South Wales laws apply?
- PCBU primary duty of care (NSW WHS Act s 19), Notify SafeWork NSW of notifiable WHS incidents, Pay long service leave under the LSL Act 1955 (NSW) and Comply with Workplace Surveillance Act 2005 (NSW)
Related
- Hotels, pubs & licensed venues compliance in New South Wales
- Hotels, pubs & licensed venues: all obligations
- Compliance obligations by industry, state and size
- Hotels, pubs & licensed venues in NSW: sole trader
- Hotels, pubs & licensed venues in NSW: sole trader with employees
- Hotels, pubs & licensed venues in NSW: partnership
- Hotels, pubs & licensed venues in NSW: trading trust
- Hotels, pubs & licensed venues in NSW: no employees
- Hotels, pubs & licensed venues in NSW: 1–5 employees
- Hotels, pubs & licensed venues in NSW: 100–499 employees
- Hotels, pubs & licensed venues in NSW: 20–99 employees, turnover $1M–$3M
- Hotels, pubs & licensed venues in NSW: 6–19 employees, turnover $3M–$10M
- Hotels, pubs & licensed venues in NSW: 100–499 employees, turnover $100M–$1B
- Hotels, pubs & licensed venues in NSW: 500+ employees, turnover $1B+
- Hotels, pubs & licensed venues in Queensland: 20–99 employees
- Hotels, pubs & licensed venues in Western Australia: 20–99 employees
- Hotels, pubs & licensed venues in South Australia: 20–99 employees
- Hotels, pubs & licensed venues in Tasmania: 20–99 employees
- Hotels, pubs & licensed venues in Northern Territory: 20–99 employees
- Hotels, pubs & licensed venues in Australian Capital Territory: 20–99 employees
- Franchising Code of Conduct (mandatory industry code): does it apply to hotels, pubs & licensed venues?
- Hold valid liquor licence (state liquor licensing): does it apply to hotels, pubs & licensed venues?
- Appoint a certified Food Safety Supervisor (FSS): does it apply to hotels, pubs & licensed venues?
- Register for ACT portable long service leave (hospitality / beauty): does it apply to hotels, pubs & licensed venues?
Sources
- Revenue NSW: payroll tax thresholds and rates
- PCBU primary duty of care (NSW WHS Act s 19)
- Notify SafeWork NSW of notifiable WHS incidents
- Pay long service leave under the LSL Act 1955 (NSW)
- Comply with Workplace Surveillance Act 2005 (NSW)
- 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.