Retail trade compliance obligations in Australian Capital Territory: 1–5 employees
Computed by the Rules Mate applicability engine for a Pty Ltd company with 1–5 employees, turnover $100K–$1M, in retail trade, operating in Australian Capital Territory and selling to consumers and small businesses.
Short answer: 44 obligations
44 obligations apply (17 critical) across 23 regulators, plus 28 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 17 critical obligations apply.
What changes at 1–5 employees
Compared with a retail trade business with no employees in Australian Capital Territory, 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.
Australian Capital Territory law that applies
3 Australian Capital Territory obligations apply on these facts:
| Obligation | Why it applies |
|---|---|
| PCBU primary duty of care (ACT WHS Act s 19) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · ACT law |
| Industrial manslaughter offence (ACT WHS Act s 34A) | Applies to every PCBU and its officers — a death caused by reckless or negligent breach of a WHS duty is a crime · ACT law |
| Comply with Workplace Privacy Act 2011 (ACT) | You have employees (1–5) · ACT law |
Payroll tax in Australian Capital Territory (FY2026-27)
ACT: 6.75% on Australian wages above the $1.75 million tax-free threshold (FY2026-27). On these facts the business is below the Australian Capital Territory threshold, so payroll tax does not apply yet.
- How the threshold works
- Flat tax-free threshold, apportioned by days employed and the ACT share of Australia-wide wages.
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 28 July
- Administered by
- ACT Revenue Office
Australian Capital Territory regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Tax | 7 |
| Workplace | 7 |
| Directors | 4 |
| Whs | 4 |
| Consumer law | 4 |
| Privacy | 3 |
| Super | 2 |
| Migration | 2 |
| Corporations | 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))
- Australian Business Number (ABN) application (Every business carrying on an enterprise needs an ABN)
Check whether these apply
- Comply with Heavy Vehicle Chain of Responsibility (CoR): only if you consign, pack, load or receive goods by heavy vehicle
- Maintain PBS approval + claim accurately for PBS-listed medicines: only if you are a PBS-approved pharmacy
- Register security interests on the PPSR: only if you supply goods on retention-of-title terms, or lease or finance equipment
- Food and Grocery Code of Conduct (now mandatory): only if you are a large grocery retailer or supply one
- Franchising Code of Conduct (mandatory industry code): only if you are a franchisor or franchisee
- Button + coin battery safety standard (mandatory): only if you supply products containing button or coin batteries
- 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
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 retail trade businesses in Australian Capital Territory with 1–5 employees?
- 44 obligations apply (17 critical) across 23 regulators, plus 28 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 17 critical obligations apply.
- Which Australian Capital Territory laws apply?
- PCBU primary duty of care (ACT WHS Act s 19), Industrial manslaughter offence (ACT WHS Act s 34A) and Comply with Workplace Privacy Act 2011 (ACT)
Related
- Retail trade compliance in Australian Capital Territory
- Retail trade: all obligations
- Compliance obligations by industry, state and size
- Retail trade in ACT: sole trader
- Retail trade in ACT: sole trader with employees
- Retail trade in ACT: partnership
- Retail trade in ACT: trading trust
- Retail trade in ACT: no employees
- Retail trade in ACT: 20–99 employees
- Retail trade in ACT: 100–499 employees
- Retail trade in ACT: 20–99 employees, turnover $1M–$3M
- Retail trade in ACT: 6–19 employees, turnover $3M–$10M
- Retail trade in ACT: 100–499 employees, turnover $100M–$1B
- Retail trade in ACT: 500+ employees, turnover $1B+
- Retail trade in New South Wales: 1–5 employees
- Retail trade in Victoria: 1–5 employees
- Retail trade in Queensland: 1–5 employees
- Retail trade in Western Australia: 1–5 employees
- Retail trade in South Australia: 1–5 employees
- Retail trade in Tasmania: 1–5 employees
- Retail trade in Northern Territory: 1–5 employees
- Comply with Heavy Vehicle Chain of Responsibility (CoR): does it apply to retail trade?
- Register security interests on the PPSR: does it apply to retail trade?
- Food and Grocery Code of Conduct (now mandatory): does it apply to retail trade?
- Franchising Code of Conduct (mandatory industry code): does it apply to retail trade?
Sources
- ACT Revenue Office: payroll tax thresholds and rates
- PCBU primary duty of care (ACT WHS Act s 19)
- Industrial manslaughter offence (ACT WHS Act s 34A)
- Comply with Workplace Privacy Act 2011 (ACT)
- 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)
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.