NDIS providers compliance obligations in New South Wales: 100–499 employees
Computed by the Rules Mate applicability engine for a Pty Ltd company with 100–499 employees, turnover $10M–$100M, in ndis providers, operating in New South Wales and selling to consumers and small businesses.
Short answer: 57 obligations
57 obligations apply (21 critical) across 29 regulators, plus 25 to check. Risk rating: high. Licensed or supervised regime: NDIS provider. These carry licence conditions, regulator audit and per-contravention civil penalties.
What changes at 100–499 employees
Compared with a ndis providers business with 20–99 employees in New South Wales, 3 obligations apply that did not, and 1 drops away.
What switches on at 500+ employees
Moving to a Pty Ltd company with 500+ employees, turnover $100M–$1B adds 10 obligations:
- AASB S2 Scope 3 emissions + assurance phase-in
- Lodge mandatory climate-related financial disclosures (ASRS S2)
- Publish an annual Modern Slavery Statement
- Maintain auditor / financial reporting (Chapter 2M)
- Comply with corporate whistleblower protections (Part 9.4AAA Corporations Act)
- Lodge Payment Times Reports (large business)
- ASRS Group 3 climate disclosure — FY commencing on/after 1 July 2027
- Scope 3 emissions disclosure (AASB S2 + voluntary)
- Modern Slavery Statement (Cwlth)
- Climate scenario analysis (AASB S2)
New South Wales law that applies
5 New South Wales obligations apply on these facts:
| 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 | 100–499 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 (100–499) · NSW law |
| Comply with Workplace Surveillance Act 2005 (NSW) | You have employees (100–499) · NSW law |
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: 100–499 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 |
| Workplace | 8 |
| Tax | 7 |
| Directors | 4 |
| Whs | 4 |
| Super | 2 |
| Health practitioners | 2 |
| Ndis | 2 |
| Migration | 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 (100–499))
- Pay employees in accordance with the applicable modern award (You have employees (100–499))
- Manage psychosocial hazards at work (You have employees (100–499))
- Take reasonable and proportionate measures to prevent sex discrimination, sexual (You have employees (100–499))
Check whether these apply
- Report serious NDIS incidents to the NDIS Commission: only if you are a registered NDIS provider
- Comply with NDIS Practice Standards: only if you are a registered NDIS provider
- Verify NDIS worker screening clearance: only if you are a registered NDIS provider
- Maintain controlled drugs register (Schedule 8 / 9): only if you hold Schedule 8 medicines
- Develop + authorise Behaviour Support Plans for restrictive practices: only if you use regulated restrictive practices
- ASRS Group 2 climate disclosure — FY commencing on/after 1 July 2026: only if you meet 2 of 3 Group 2 tests (revenue ≥ $200M, gross assets ≥ $500M, 250+ employees) or report under NGER
- Working with Children Check / Blue Card (state): only if your workers or volunteers do child-related work
- Comply with NDIS quality auditor cycle for registered providers: only if you are a registered NDIS provider
Thresholds to watch
- Modern Slavery Statement mandatory (threshold $100M consolidated; approaching)
Questions
- How many compliance obligations apply to nDIS providers in New South Wales with 100–499 employees?
- 57 obligations apply (21 critical) across 29 regulators, plus 25 to check. Risk rating: high. Licensed or supervised regime: NDIS provider. These carry licence conditions, regulator audit and per-contravention civil penalties.
- 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
- NDIS providers compliance in New South Wales
- NDIS providers: all obligations
- Compliance obligations by industry, state and size
- NDIS providers in NSW: sole trader
- NDIS providers in NSW: sole trader with employees
- NDIS providers in NSW: partnership
- NDIS providers in NSW: trading trust
- NDIS providers in NSW: no employees
- NDIS providers in NSW: 1–5 employees
- NDIS providers in NSW: 20–99 employees
- NDIS providers in NSW: 100–499 employees, turnover $100M–$1B
- NDIS providers in NSW: 500+ employees, turnover $1B+
- NDIS providers in Victoria: 100–499 employees
- NDIS providers in Queensland: 100–499 employees
- NDIS providers in Western Australia: 100–499 employees
- NDIS providers in South Australia: 100–499 employees
- NDIS providers in Tasmania: 100–499 employees
- NDIS providers in Northern Territory: 100–499 employees
- NDIS providers in Australian Capital Territory: 100–499 employees
- Report serious NDIS incidents to the NDIS Commission: does it apply to ndis providers?
- Comply with NDIS Practice Standards: does it apply to ndis providers?
- Verify NDIS worker screening clearance: does it apply to ndis providers?
- Maintain controlled drugs register (Schedule 8 / 9): does it apply to ndis providers?
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.