Hotels, pubs & licensed venues compliance obligations in South Australia: sole trader with employees
Computed by the Rules Mate applicability engine for a sole trader with 1–5 employees, turnover $100K–$1M, in hotels, pubs & licensed venues, operating in South Australia and selling to consumers and small businesses.
Short answer: 36 obligations
36 obligations apply (13 critical) across 26 regulators, plus 13 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 13 critical obligations apply.
Taking on staff as a sole trader: what changes
Compared with a hotels, pubs & licensed venues business run as a sole trader with no employees in South 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 if you incorporate
Moving to a Pty Ltd company with 1–5 employees, turnover $100K–$1M adds 10 obligations:
- Apply for a Director Identification Number (Director ID)
- Comply with directors' general law and statutory duties
- Prevent insolvent trading (s 588G)
- Pay company PAYG/GST/SG or face Director Penalty Notice (DPN)
- Lodge the ASIC annual company statement and review fee
- Determine large proprietary company status annually
- Apply for a Tax File Number for new entities and partnerships
- Pay ASIC fees + lodge prescribed forms
- Discharge of directors' duties — practical evidence
- Beneficial ownership transparency (Tranche 3 — under consultation)
South Australia law that applies
2 South Australia obligations apply on these facts:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (SA WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · SA law |
| Industrial manslaughter offence (SA WHS Act s 30A) | Applies to every PCBU and its officers — a death caused by reckless or negligent breach of a WHS duty is a crime · SA law |
Payroll tax in South Australia (FY2026-27)
SA: 4.95% on Australian wages above the $1.5 million tax-free threshold (FY2026-27). On these facts the business is below the South Australia threshold, so payroll tax does not apply yet.
- How the threshold works
- Register once Australian wages exceed $1.5M; maximum deduction $600,000 a year ($50,000 a month).
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 21 July
- Administered by
- RevenueSA
South Australia regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Workplace | 7 |
| Tax | 5 |
| Whs | 4 |
| Food safety | 3 |
| Super | 2 |
| Migration | 2 |
| Liquor | 2 |
| Privacy | 2 |
| Consumer law | 2 |
| Wages | 1 |
Critical obligations on this profile
- 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))
- Australian Business Number (ABN) application (Every business carrying on an enterprise needs an ABN)
- Lodge Business Activity Statements at assigned frequency (Turnover above the $75K GST registration threshold)
- Withhold PAYG from employee and contractor payments (You have employees (1–5))
- Provide 10 days paid family + domestic violence leave (FDV) (You have employees (1–5))
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
- 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
- Track eligibility for the electric car FBT exemption: only if you provide electric vehicles to employees
- Comply with AANA Code of Ethics + community guidelines: 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 hotels, pubs and licensed venues in South Australia run as a sole trader with 1–5 employees?
- 36 obligations apply (13 critical) across 26 regulators, plus 13 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 13 critical obligations apply.
- Which South Australia laws apply?
- PCBU primary duty of care (SA WHS Act s 19) and Industrial manslaughter offence (SA WHS Act s 30A)
Related
- Hotels, pubs & licensed venues compliance in South Australia
- Hotels, pubs & licensed venues: all obligations
- Compliance obligations by industry, state and size
- Hotels, pubs & licensed venues in SA: sole trader
- Hotels, pubs & licensed venues in SA: partnership
- Hotels, pubs & licensed venues in SA: trading trust
- Hotels, pubs & licensed venues in SA: no employees
- Hotels, pubs & licensed venues in SA: 1–5 employees
- Hotels, pubs & licensed venues in SA: 20–99 employees
- Hotels, pubs & licensed venues in SA: 100–499 employees
- Hotels, pubs & licensed venues in SA: 20–99 employees, turnover $1M–$3M
- Hotels, pubs & licensed venues in SA: 6–19 employees, turnover $3M–$10M
- Hotels, pubs & licensed venues in SA: 100–499 employees, turnover $100M–$1B
- Hotels, pubs & licensed venues in SA: 500+ employees, turnover $1B+
- Hotels, pubs & licensed venues in New South Wales: sole trader with employees
- Hotels, pubs & licensed venues in Victoria: sole trader with employees
- Hotels, pubs & licensed venues in Queensland: sole trader with employees
- Hotels, pubs & licensed venues in Western Australia: sole trader with employees
- Hotels, pubs & licensed venues in Tasmania: sole trader with employees
- Hotels, pubs & licensed venues in Northern Territory: sole trader with employees
- Hotels, pubs & licensed venues in Australian Capital Territory: sole trader with 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
- RevenueSA: payroll tax thresholds and rates
- PCBU primary duty of care (SA WHS Act s 19)
- Industrial manslaughter offence (SA WHS Act s 30A)
- Pay superannuation on every payday (Payday Super)
- Pay employees in accordance with the applicable modern award
- Manage psychosocial hazards at work
- Take reasonable and proportionate measures to prevent sex discrimination, sexual harassment and victimisation (positive duty)
- Australian Business Number (ABN) application
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.