Lawyers & solicitors compliance obligations in Queensland: 1–5 employees
Computed by the Rules Mate applicability engine for a Pty Ltd company with 1–5 employees, turnover $100K–$1M, in lawyers & solicitors, operating in Queensland and selling to consumers and small businesses.
Short answer: 56 obligations
56 obligations apply (23 critical) across 23 regulators, plus 10 to check. Risk rating: high. Licensed or supervised regime: AML/CTF reporting entity. These carry licence conditions, regulator audit and per-contravention civil penalties.
What changes at 1–5 employees
Compared with a lawyers & solicitors business with no employees in Queensland, 20 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.
Queensland law that applies
2 Queensland obligations apply on these facts:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (QLD WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · QLD law |
| Pay long service leave under the IR Act 2016 (Qld) | You have employees (1–5) · QLD law |
Payroll tax in Queensland (FY2026-27)
QLD: 4.75% on Australian wages above the $1.3 million tax-free threshold (FY2026-27). On these facts the business is below the Queensland threshold, so payroll tax does not apply yet.
- How the threshold works
- Deduction of $1.3M reduces by $1 for every $7 of Australian wages above $1.3M, reaching nil at $10.4M.
- Surcharges
- Mental health levy: 0.25% of Queensland wages above $10M (Australian wages >$10M); additional 0.5% above $100M.
- Regional concession
- 1% rate discount for eligible regional employers (to 30 June 2030)
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 21 July
- Administered by
- QRO
Queensland regulators
- Workplace Health and Safety Queensland (WHSQ)
- Queensland Revenue Office (QRO)
- Office of the Information Commissioner Queensland (OIC Qld)
- Office of Fair Trading Queensland (OFT Qld)
- Queensland Department of Environment, Science and Innovation (DES Qld)
- Office of Liquor and Gaming Regulation (Queensland) (OLGR Qld)
Where the obligations sit
| Area | Obligations |
|---|---|
| Aml ctf | 8 |
| Privacy | 8 |
| Tax | 7 |
| Workplace | 7 |
| Directors | 4 |
| Whs | 3 |
| Super | 2 |
| Migration | 2 |
| Corporations | 2 |
| Consumer law | 2 |
Critical obligations on this profile
- Enrol with AUSTRAC as a reporting entity (Tranche 2 industry (Lawyers & solicitors) — AML/CTF reporting entity from 1 July 2026)
- Maintain a written AML/CTF program (Tranche 2 industry (Lawyers & solicitors) — AML/CTF reporting entity from 1 July 2026)
- Customer due diligence (KYC) on every customer (Tranche 2 industry (Lawyers & solicitors) — AML/CTF reporting entity from 1 July 2026)
- Suspicious matter, threshold, and IFTI reporting to AUSTRAC (Tranche 2 industry (Lawyers & solicitors) — AML/CTF reporting entity from 1 July 2026)
- Notifiable Data Breach (NDB) scheme (AML/CTF reporting entity — covered by the Privacy Act for AML/CTF activities (s 6E(1A)))
- 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))
Check whether these apply
- Trust account audit + ASIC / state regulator submission: only if you hold money in a statutory trust account
- Conduct conveyancing via PEXA (e-conveyancing) where mandated: only if you act in property transactions
- 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
- 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
- Enforce + manage post-employment restraints — current state: only if your contracts contain restraint of trade clauses
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)
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Questions
- How many compliance obligations apply to lawyers and solicitors in Queensland with 1–5 employees?
- 56 obligations apply (23 critical) across 23 regulators, plus 10 to check. Risk rating: high. Licensed or supervised regime: AML/CTF reporting entity. These carry licence conditions, regulator audit and per-contravention civil penalties.
- Which Queensland laws apply?
- PCBU primary duty of care (QLD WHS Act s 19) and Pay long service leave under the IR Act 2016 (Qld)
Related
- Lawyers & solicitors compliance in Queensland
- Lawyers & solicitors: all obligations
- Compliance obligations by industry, state and size
- Lawyers & solicitors in QLD: sole trader
- Lawyers & solicitors in QLD: sole trader with employees
- Lawyers & solicitors in QLD: partnership
- Lawyers & solicitors in QLD: trading trust
- Lawyers & solicitors in QLD: no employees
- Lawyers & solicitors in QLD: 20–99 employees
- Lawyers & solicitors in QLD: 100–499 employees
- Lawyers & solicitors in QLD: 100–499 employees, turnover $100M–$1B
- Lawyers & solicitors in QLD: 500+ employees, turnover $1B+
- Lawyers & solicitors in New South Wales: 1–5 employees
- Lawyers & solicitors in Victoria: 1–5 employees
- Lawyers & solicitors in Western Australia: 1–5 employees
- Lawyers & solicitors in South Australia: 1–5 employees
- Lawyers & solicitors in Tasmania: 1–5 employees
- Lawyers & solicitors in Northern Territory: 1–5 employees
- Lawyers & solicitors in Australian Capital Territory: 1–5 employees
- Enrol with AUSTRAC as a reporting entity: does it apply to lawyers & solicitors?
- Maintain a written AML/CTF program: does it apply to lawyers & solicitors?
- Customer due diligence (KYC) on every customer: does it apply to lawyers & solicitors?
- Suspicious matter, threshold, and IFTI reporting to AUSTRAC: does it apply to lawyers & solicitors?
Sources
- QRO: payroll tax thresholds and rates
- PCBU primary duty of care (QLD WHS Act s 19)
- Pay long service leave under the IR Act 2016 (Qld)
- Enrol with AUSTRAC as a reporting entity
- Customer due diligence (KYC) on every customer
- Suspicious matter, threshold, and IFTI reporting to AUSTRAC
- Notifiable Data Breach (NDB) scheme
- Apply for a Director Identification Number (Director ID)
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.