Hotels, pubs & licensed venues compliance obligations in New South Wales: 500+ employees, turnover $1B+
Computed by the Rules Mate applicability engine for a Pty Ltd company with 500+ employees, turnover $1B+, in hotels, pubs & licensed venues, operating in New South Wales and selling to consumers and small businesses.
Short answer: 70 obligations
70 obligations apply (20 critical) across 33 regulators, plus 17 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; 20 critical obligations apply.
Turnover $1B+ instead of $100M–$1B: what changes
Compared with a Pty Ltd company with 500+ employees, turnover $100M–$1B in New South Wales, 2 obligations apply that did not.
New South Wales law that applies
5 New South Wales obligations apply on these facts, and 1 more is 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 NSW payroll tax when threshold met | 500+ employees — wages far exceed the NSW payroll tax threshold of $1.2M |
| Pay long service leave under the LSL Act 1955 (NSW) | You have employees (500+) · NSW law |
| Comply with Workplace Surveillance Act 2005 (NSW) | You have employees (500+) · NSW law |
| 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 applies: 500+ employees — wages far exceed the NSW payroll tax threshold of $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 |
| Tax | 8 |
| Workplace | 8 |
| Climate | 6 |
| Directors | 4 |
| Whs | 4 |
| Food safety | 3 |
| Super | 2 |
| Migration | 2 |
| Liquor | 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 (500+))
- Pay employees in accordance with the applicable modern award (You have employees (500+))
- Manage psychosocial hazards at work (You have employees (500+))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (500+))
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
- 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
- PCBU primary duty of care — Comcare scheme (WHS Act 2011 (Cth) s 19): only if you are a Comcare self-insured licensee or a Commonwealth entity (Comcare scheme)
Questions
- How many compliance obligations apply to hotels, pubs and licensed venues in New South Wales with 500+ employees, turnover $1B+?
- 70 obligations apply (20 critical) across 33 regulators, plus 17 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; 20 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 NSW payroll tax when threshold met, 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: 20–99 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 Victoria: 500+ employees, turnover $1B+
- Hotels, pubs & licensed venues in Queensland: 500+ employees, turnover $1B+
- Hotels, pubs & licensed venues in Western Australia: 500+ employees, turnover $1B+
- Hotels, pubs & licensed venues in South Australia: 500+ employees, turnover $1B+
- Hotels, pubs & licensed venues in Tasmania: 500+ employees, turnover $1B+
- Hotels, pubs & licensed venues in Northern Territory: 500+ employees, turnover $1B+
- Hotels, pubs & licensed venues in Australian Capital Territory: 500+ employees, turnover $1B+
- 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.