Mining & resources compliance obligations in Western Australia: 1–5 employees
Computed by the Rules Mate applicability engine for a Pty Ltd company with 1–5 employees, turnover $100K–$1M, in mining & resources, operating in Western Australia and selling to consumers and small businesses.
Short answer: 46 obligations
46 obligations apply (18 critical) across 27 regulators, plus 20 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 18 critical obligations apply.
What changes at 1–5 employees
Compared with a mining & resources business with no employees in Western 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 at 6–19 employees
Nothing new switches on for a Pty Ltd company with 6–19 employees, turnover $1M–$3M.
Western Australia law that applies
2 Western Australia obligations apply on these facts, and 1 more is worth checking:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (WA WHS Act 2020 s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · WA law |
| WA mining safety (Mines Safety and Inspection Act 1994) | Industry: Mining & resources · WA law |
| Aboriginal Heritage Act 1972 (WA) — s 18 consent | Check: applies only if your activity disturbs land that may contain Aboriginal cultural heritage or is subject to native title |
Payroll tax in Western Australia (FY2026-27)
WA: 5.5% on Australian wages above the $1 million tax-free threshold (FY2026-27). On these facts the business is below the Western Australia threshold, so payroll tax does not apply yet.
- How the threshold works
- Diminishing threshold: reduces by $2 for every $13 of Australian wages above $1M, reaching nil at $7.5M.
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 21 July
- Administered by
- RevenueWA
Western Australia regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Whs | 7 |
| Tax | 7 |
| Workplace | 7 |
| Directors | 4 |
| Super | 2 |
| Migration | 2 |
| Privacy | 2 |
| Corporations | 2 |
| Consumer law | 2 |
| Wages | 1 |
Critical obligations on this profile
- 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 (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))
- Comply with the respirable crystalline silica workplace exposure limit (0.05 mg/m³) (Industry: Mining & resources)
Check whether these apply
- EPBC Act — assess + approve controlled actions affecting MNES: only if you propose an action likely to significantly affect a matter of national environmental significance
- Notify + remediate contaminated land (state): only if you own, occupy or caused contamination of land
- Offshore Petroleum and Greenhouse Gas Storage Act compliance: only if you hold an interest in a petroleum project
- 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
- Hold a Remote Pilot Licence / RPAS operator certificate (drones): only if you fly drones commercially
- Register R&D activities for the R&D Tax Incentive: only if you claim the R&D Tax Incentive
- Influencer + ad disclosure under ACL + AANA Code: 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 mining and resources in Western Australia with 1–5 employees?
- 46 obligations apply (18 critical) across 27 regulators, plus 20 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 18 critical obligations apply.
- Which Western Australia laws apply?
- PCBU primary duty of care (WA WHS Act 2020 s 19) and WA mining safety (Mines Safety and Inspection Act 1994)
Related
- Mining & resources compliance in Western Australia
- Mining & resources: all obligations
- Compliance obligations by industry, state and size
- Mining & resources in WA: sole trader
- Mining & resources in WA: sole trader with employees
- Mining & resources in WA: partnership
- Mining & resources in WA: trading trust
- Mining & resources in WA: no employees
- Mining & resources in WA: 20–99 employees
- Mining & resources in WA: 100–499 employees
- Mining & resources in WA: 20–99 employees, turnover $1M–$3M
- Mining & resources in WA: 6–19 employees, turnover $3M–$10M
- Mining & resources in WA: 100–499 employees, turnover $100M–$1B
- Mining & resources in WA: 500+ employees, turnover $1B+
- Mining & resources in New South Wales: 1–5 employees
- Mining & resources in Victoria: 1–5 employees
- Mining & resources in Queensland: 1–5 employees
- Mining & resources in South Australia: 1–5 employees
- Mining & resources in Tasmania: 1–5 employees
- Mining & resources in Northern Territory: 1–5 employees
- Mining & resources in Australian Capital Territory: 1–5 employees
- Comply with the respirable crystalline silica workplace exposure limit (0.05 mg/m³): does it apply to mining & resources?
- QLD coal mining safety obligations (Coal Mining Safety and Health Act 1999): does it apply to mining & resources?
- NSW mining safety obligations (Work Health and Safety (Mines and Petroleum Sites) Act: does it apply to mining & resources?
- WA mining safety (Mines Safety and Inspection Act 1994): does it apply to mining & resources?
Sources
- RevenueWA: payroll tax thresholds and rates
- PCBU primary duty of care (WA WHS Act 2020 s 19)
- WA mining safety (Mines Safety and Inspection Act 1994)
- Apply for a Director Identification Number (Director ID)
- Comply with directors' general law and statutory duties
- Prevent insolvent trading (s 588G)
- Pay superannuation on every payday (Payday Super)
- Pay employees in accordance with the applicable modern award
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.