Retail trade compliance obligations in Queensland: 100–499 employees
Computed by the Rules Mate applicability engine for a Pty Ltd company with 100–499 employees, turnover $10M–$100M, in retail trade, operating in Queensland and selling to consumers and small businesses.
Short answer: 53 obligations
53 obligations apply (17 critical) across 26 regulators, plus 37 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; 17 critical obligations apply.
What changes at 100–499 employees
Compared with a retail trade business with 20–99 employees in Queensland, 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)
Queensland law that applies
3 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 Queensland payroll tax when threshold met | 100–499 employees — wages far exceed the QLD payroll tax threshold of $1.3M |
| Pay long service leave under the IR Act 2016 (Qld) | You have employees (100–499) · 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 it applies: 100–499 employees — wages far exceed the QLD payroll tax threshold of $1.3M.
- 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 |
|---|---|
| Privacy | 8 |
| Workplace | 8 |
| Tax | 7 |
| Directors | 4 |
| Consumer law | 4 |
| Whs | 3 |
| Super | 2 |
| Migration | 2 |
| Corporations | 2 |
| Gender equality | 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
- 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
- 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
- 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
- AASB S2 Scope 3 emissions + assurance phase-in: only if you meet 2 of 3 ASRS size tests (revenue ≥ $50M, gross assets ≥ $25M, 100+ employees) or report under NGER
Thresholds to watch
- Modern Slavery Statement mandatory (threshold $100M consolidated; approaching)
Questions
- How many compliance obligations apply to retail trade businesses in Queensland with 100–499 employees?
- 53 obligations apply (17 critical) across 26 regulators, plus 37 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; 17 critical obligations apply.
- Which Queensland laws apply?
- PCBU primary duty of care (QLD WHS Act s 19), Pay Queensland payroll tax when threshold met and Pay long service leave under the IR Act 2016 (Qld)
Related
- Retail trade compliance in Queensland
- Retail trade: all obligations
- Compliance obligations by industry, state and size
- Retail trade in QLD: sole trader
- Retail trade in QLD: sole trader with employees
- Retail trade in QLD: partnership
- Retail trade in QLD: trading trust
- Retail trade in QLD: no employees
- Retail trade in QLD: 1–5 employees
- Retail trade in QLD: 20–99 employees
- Retail trade in QLD: 20–99 employees, turnover $1M–$3M
- Retail trade in QLD: 6–19 employees, turnover $3M–$10M
- Retail trade in QLD: 100–499 employees, turnover $100M–$1B
- Retail trade in QLD: 500+ employees, turnover $1B+
- Retail trade in New South Wales: 100–499 employees
- Retail trade in Victoria: 100–499 employees
- Retail trade in Western Australia: 100–499 employees
- Retail trade in South Australia: 100–499 employees
- Retail trade in Tasmania: 100–499 employees
- Retail trade in Northern Territory: 100–499 employees
- Retail trade in Australian Capital Territory: 100–499 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
- 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)
- Notifiable Data Breach (NDB) scheme
- 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.