Lodge Subcontractor Statement (NSW + QLD)
Principal contractors must obtain Subcontractor Statements before paying subcontractors over threshold.
Who must comply
Principal contractors engaging subcontractors above prescribed thresholds.
What triggers it
Engaging a subcontractor.
When due
Before each payment milestone.
Evidence required
Signed Subcontractor Statement; checks against state registers.
Max penalty
Principal contractor liable for subcontractor's unpaid premiums/tax/levies
Summary
Under state workers' compensation + payroll tax + LSL legislation, principal contractors must obtain a Subcontractor Statement confirming the subcontractor's WHS premium, payroll tax + LSL levy are paid. Failure to obtain creates principal-contractor liability for subcontractor amounts.
Enforced by
Industries
Topics
Related obligations
- CWLTHHold a Construction Induction (White Card) before construction site workAll construction site workers must have completed nationally recognised induction training (CPCWHS1001).
- CWLTHBuilding work — comply with National Construction Code (NCC)Buildings must comply with NCC (incorporating BCA + plumbing).
- NSWComply with NSW Design and Building Practitioners Act 2020Designers + builders of Class 2-9 buildings in NSW must register + lodge declarations.
- VICMaintain VBA registration as builder / draftsperson / surveyorVIC building practitioners must hold current registration + appropriate insurance.
- QLDHold current QBCC licence for QLD building workQLD building work > $3,300 requires QBCC licensing + minimum financial requirements.
- VICDomestic Building Contracts Act 1995 (Vic) — warrantiesVic domestic building contracts include statutory warranties + insurance requirements.
Frequently asked questions
- Who must comply with Subcontractor Statement (NSW + QLD)?
- Principal contractors engaging subcontractors above prescribed thresholds.
- What triggers Subcontractor Statement (NSW + QLD)?
- Engaging a subcontractor.
- When is Subcontractor Statement (NSW + QLD) due?
- Before each payment milestone.
- What is the maximum penalty for Subcontractor Statement (NSW + QLD)?
- Principal contractor liable for subcontractor's unpaid premiums/tax/levies
- What evidence is required for Subcontractor Statement (NSW + QLD)?
- Signed Subcontractor Statement; checks against state registers.
Source: https://safework.nsw.gov.au/legal-obligations/employer-business-obligations/subcontractor-statements. Rules Mate is not a law firm. Always verify against the live regulator source before acting.