Software & SaaS compliance obligations in Victoria: 1–5 employees
Computed by the Rules Mate applicability engine for a Pty Ltd company with 1–5 employees, turnover $100K–$1M, in software & saas, operating in Victoria and selling to consumers and small businesses.
Short answer: 46 obligations
46 obligations apply (17 critical) across 25 regulators, plus 10 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 software & saas business with no employees in Victoria, 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.
Victoria law that applies
4 Victoria obligations apply on these facts:
| Obligation | Why it applies |
|---|---|
| Notify VIC WorkSafe of notifiable WHS incidents | Every PCBU must notify the regulator of notifiable incidents (death, serious injury, dangerous incident) · VIC law |
| PCBU primary duty of care (Victoria OHS Act s 21) | Every business is a PCBU — the primary duty of care applies whether or not you employ anyone · VIC law |
| Comply with the General Environmental Duty (VIC) | The Victorian general environmental duty applies to every business activity that could cause harm from pollution or waste · VIC law |
| Pay long service leave under the LSL Act 2018 (Vic) | You have employees (1–5) · VIC law |
Payroll tax in Victoria (FY2026-27)
VIC: 4.85% on Australian wages above the $1 million tax-free threshold (FY2026-27). On these facts the business is below the Victoria threshold, so payroll tax does not apply yet.
- How the threshold works
- Full threshold below $3M of Australian wages; between $3M and $5M it phases out at 50% of wages over $3M; no threshold above $5M.
- Surcharges
- Above $10M Australian wages: mental health and wellbeing surcharge 0.5% + COVID-19 debt surcharge 0.5%; above $100M a further 0.5% each (2% total).
- Regional concession
- 1.2125% regional employer rate
- Returns
- Monthly by the 7th of the following month; annual reconciliation by 21 July
- Administered by
- SRO Vic
Victoria regulators
Where the obligations sit
| Area | Obligations |
|---|---|
| Tax | 7 |
| Workplace | 7 |
| Directors | 4 |
| Whs | 4 |
| Super | 2 |
| Online safety | 2 |
| Migration | 2 |
| Privacy | 2 |
| Corporations | 2 |
| Consumer law | 2 |
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
- 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
- Register R&D activities for the R&D Tax Incentive: only if you claim the R&D Tax Incentive
- Influencer + ad disclosure under ACL + AANA Code: only if you advertise to consumers or engage influencers
- ISO/IEC 27001 ISMS certification — increasingly customer-mandated: only if your customers or tenders require ISO 27001
- Track eligibility for the electric car FBT exemption: only if you provide electric vehicles to employees
- 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
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 software and SaaS in Victoria with 1–5 employees?
- 46 obligations apply (17 critical) across 25 regulators, plus 10 to check. Risk rating: medium. No licensed regime, but you employ staff (WHS, Fair Work, super and payroll duties); 17 critical obligations apply.
- Which Victoria laws apply?
- Notify VIC WorkSafe of notifiable WHS incidents, PCBU primary duty of care (Victoria OHS Act s 21), Comply with the General Environmental Duty (VIC) and Pay long service leave under the LSL Act 2018 (Vic)
Related
- Software & SaaS compliance in Victoria
- Software & SaaS: all obligations
- Compliance obligations by industry, state and size
- Software & SaaS in VIC: sole trader
- Software & SaaS in VIC: sole trader with employees
- Software & SaaS in VIC: partnership
- Software & SaaS in VIC: trading trust
- Software & SaaS in VIC: no employees
- Software & SaaS in VIC: 20–99 employees
- Software & SaaS in VIC: 100–499 employees
- Software & SaaS in VIC: 20–99 employees, turnover $1M–$3M
- Software & SaaS in VIC: 6–19 employees, turnover $3M–$10M
- Software & SaaS in VIC: 100–499 employees, turnover $100M–$1B
- Software & SaaS in VIC: 500+ employees, turnover $1B+
- Software & SaaS in New South Wales: 1–5 employees
- Software & SaaS in Queensland: 1–5 employees
- Software & SaaS in Western Australia: 1–5 employees
- Software & SaaS in South Australia: 1–5 employees
- Software & SaaS in Tasmania: 1–5 employees
- Software & SaaS in Northern Territory: 1–5 employees
- Software & SaaS in Australian Capital Territory: 1–5 employees
- Comply with online safety industry codes (Phase 1 + 2): does it apply to software & saas?
- Comply with Basic Online Safety Expectations + industry codes: does it apply to software & saas?
- Register R&D activities for the R&D Tax Incentive: does it apply to software & saas?
- ISO/IEC 27001 ISMS certification — increasingly customer-mandated: does it apply to software & saas?
Sources
- SRO Vic: payroll tax thresholds and rates
- Notify VIC WorkSafe of notifiable WHS incidents
- PCBU primary duty of care (Victoria OHS Act s 21)
- Comply with the General Environmental Duty (VIC)
- Pay long service leave under the LSL Act 2018 (Vic)
- Apply for a Director Identification Number (Director ID)
- Comply with directors' general law and statutory duties
- Prevent insolvent trading (s 588G)
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.