Professional services (general) compliance obligations in New South Wales: 100–499 employees, turnover $100M–$1B
Computed by the Rules Mate applicability engine for a Pty Ltd company with 100–499 employees, turnover $100M–$1B, in professional services (general), operating in New South Wales and selling to consumers and small businesses.
Short answer: 63 obligations
63 obligations apply (18 critical) across 30 regulators, plus 10 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; 18 critical obligations apply.
Turnover $100M–$1B instead of $10M–$100M: what changes
Compared with a Pty Ltd company with 100–499 employees, turnover $10M–$100M in New South Wales, 10 obligations apply that did not.
- Applies: AASB S2 Scope 3 emissions + assurance phase-in
- Applies: Lodge mandatory climate-related financial disclosures (ASRS S2)
- Applies: Publish an annual Modern Slavery Statement
- Applies: Maintain auditor / financial reporting (Chapter 2M)
- Applies: Comply with corporate whistleblower protections (Part 9.4AAA Corporations Act)
- Applies: Lodge Payment Times Reports (large business)
- Applies: ASRS Group 3 climate disclosure — FY commencing on/after 1 July 2027
- Applies: Scope 3 emissions disclosure (AASB S2 + voluntary)
- Applies: Modern Slavery Statement (Cwlth)
- Applies: 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 |
| Climate | 5 |
| Directors | 4 |
| Whs | 4 |
| Super | 2 |
| Migration | 2 |
| Corporations | 2 |
| Modern slavery | 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
- 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
- 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
- AASB S1 (general sustainability) disclosures — voluntary today, mandatory pending: only if you choose to report voluntarily under AASB S1
- 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
Questions
- How many compliance obligations apply to professional services (general) businesses in New South Wales with 100–499 employees, turnover $100M–$1B?
- 63 obligations apply (18 critical) across 30 regulators, plus 10 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; 18 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
- Professional services (general) compliance in New South Wales
- Professional services (general): all obligations
- Compliance obligations by industry, state and size
- Professional services (general) in NSW: sole trader
- Professional services (general) in NSW: sole trader with employees
- Professional services (general) in NSW: partnership
- Professional services (general) in NSW: trading trust
- Professional services (general) in NSW: no employees
- Professional services (general) in NSW: 1–5 employees
- Professional services (general) in NSW: 20–99 employees
- Professional services (general) in NSW: 100–499 employees
- Professional services (general) in NSW: 20–99 employees, turnover $1M–$3M
- Professional services (general) in NSW: 6–19 employees, turnover $3M–$10M
- Professional services (general) in NSW: 500+ employees, turnover $1B+
- Professional services (general) in Victoria: 100–499 employees, turnover $100M–$1B
- Professional services (general) in Queensland: 100–499 employees, turnover $100M–$1B
- Professional services (general) in Western Australia: 100–499 employees, turnover $100M–$1B
- Professional services (general) in South Australia: 100–499 employees, turnover $100M–$1B
- Professional services (general) in Tasmania: 100–499 employees, turnover $100M–$1B
- Professional services (general) in Northern Territory: 100–499 employees, turnover $100M–$1B
- Professional services (general) in Australian Capital Territory: 100–499 employees, turnover $100M–$1B
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.