Retail trade compliance obligations in Western Australia: sole trader with employees
Computed by the Rules Mate applicability engine for a sole trader with 1–5 employees, turnover $100K–$1M, in retail trade, operating in Western Australia and selling to consumers and small businesses.
Short answer: 32 obligations
32 obligations apply (12 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); 12 critical obligations apply.
Taking on staff as a sole trader: what changes
Compared with a retail trade business run as a sole trader 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 if you incorporate
Moving to a Pty Ltd company with 1–5 employees, turnover $100K–$1M adds 10 obligations:
- Apply for a Director Identification Number (Director ID)
- Comply with directors' general law and statutory duties
- Prevent insolvent trading (s 588G)
- Pay company PAYG/GST/SG or face Director Penalty Notice (DPN)
- Lodge the ASIC annual company statement and review fee
- Determine large proprietary company status annually
- Apply for a Tax File Number for new entities and partnerships
- Pay ASIC fees + lodge prescribed forms
- Discharge of directors' duties — practical evidence
- Beneficial ownership transparency (Tranche 3 — under consultation)
Western Australia law that applies
1 Western Australia obligation applies on these facts:
| 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 |
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 |
|---|---|
| Workplace | 7 |
| Tax | 5 |
| Consumer law | 4 |
| Whs | 3 |
| Super | 2 |
| Migration | 2 |
| Privacy | 2 |
| Wages | 1 |
| Discrimination | 1 |
| Payroll | 1 |
Critical obligations on this profile
- 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)
- Lodge Business Activity Statements at assigned frequency (Turnover above the $75K GST registration threshold)
- Withhold PAYG from employee and contractor payments (You have employees (1–5))
- Provide 10 days paid family + domestic violence leave (FDV) (You have employees (1–5))
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 Western Australia run as a sole trader with 1–5 employees?
- 32 obligations apply (12 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); 12 critical obligations apply.
- Which Western Australia laws apply?
- PCBU primary duty of care (WA WHS Act 2020 s 19)
Related
- Retail trade compliance in Western Australia
- Retail trade: all obligations
- Compliance obligations by industry, state and size
- Retail trade in WA: sole trader
- Retail trade in WA: partnership
- Retail trade in WA: trading trust
- Retail trade in WA: no employees
- Retail trade in WA: 1–5 employees
- Retail trade in WA: 20–99 employees
- Retail trade in WA: 100–499 employees
- Retail trade in WA: 20–99 employees, turnover $1M–$3M
- Retail trade in WA: 6–19 employees, turnover $3M–$10M
- Retail trade in WA: 100–499 employees, turnover $100M–$1B
- Retail trade in WA: 500+ employees, turnover $1B+
- Retail trade in New South Wales: sole trader with employees
- Retail trade in Victoria: sole trader with employees
- Retail trade in Queensland: sole trader with employees
- Retail trade in South Australia: sole trader with employees
- Retail trade in Tasmania: sole trader with employees
- Retail trade in Northern Territory: sole trader with employees
- Retail trade in Australian Capital Territory: sole trader with 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
- RevenueWA: payroll tax thresholds and rates
- PCBU primary duty of care (WA WHS Act 2020 s 19)
- Pay superannuation on every payday (Payday Super)
- Pay employees in accordance with the applicable modern award
- Manage psychosocial hazards at work
- Take reasonable and proportionate measures to prevent sex discrimination, sexual harassment and victimisation (positive duty)
- Australian Business Number (ABN) application
- Lodge Business Activity Statements at assigned frequency
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.