Who must lodge WGEA workplace gender equality report?
The applicability test for Lodge WGEA workplace gender equality report (WGEA), computed across 35 industries, 9 business structures and 6 size bands.
Short answer: Some businesses
Applies when the business has 100+ employees.
What the obligation is
Private-sector employers with 100+ staff must report annually; pay gaps are now publicly published.
The Workplace Gender Equality Act 2012 requires non-public-sector employers with 100+ employees to submit an annual report covering the gender equality indicators (workforce composition, governing body, equal remuneration, flexible working, sex-based harassment, etc.). The 2023 amendments mean WGEA publishes employer-level gender pay gaps. The reporting period runs 1 April – 31 March; report due 31 May.
The applicability test
Applies when the business has 100+ employees.
How the regulator frames it: Non-public-sector employers with 100+ employees in Australia.
What triggers it: Reaching the 100-employee threshold.
Jurisdiction: Commonwealth law, so the test is the same in every state and territory.
Which industries are in or out
Outcome across the 35 industries Rules Mate maps (35 of 35: depends on size or structure).
The answer is the same in every industry: depends on size or structure. Industry does not change who must comply.
Business structure and size
Structure does not change the answer across all industries: for every structure the answer is "depends on size or structure".
| Size band | Answer across all industries, any structure |
|---|---|
| No employees (turnover $100K–$1M) | No |
| 1–5 employees (turnover $100K–$1M) | No |
| 6–19 employees (turnover $1M–$3M) | No |
| 20–99 employees (turnover $3M–$10M) | No |
| 100–499 employees (turnover $10M–$100M) | Yes |
| 500+ employees (turnover $100M–$1B) | Yes |
Worked examples
Each line is one run of the Rules Mate applicability engine for a single business profile, with the reason the engine gives:
- Pty Ltd company in real estate agents with 100–499 employees, turnover $10M–$100M: applies. 100+ employees.
- Pty Ltd company in real estate agents with 6–19 employees, turnover $1M–$3M: does not apply. Requires 100+ employees.
- Pty Ltd company in real estate agents with no employees, turnover $100K–$1M: does not apply. Requires 100+ employees.
What you must do, and when
- When due
- Annual — by 31 May following the 31 March reporting period end.
- Frequency
- Annual
- Evidence to keep
- Workplace profile, reporting questionnaire, CEO sign-off, employee/employee-representative notification.
- Status
- Current
- Priority
- High
Penalty for not complying
Maximum penalty: Non-compliance results in naming in a public report and ineligibility for Commonwealth contracts.
Audit or assurance level
Rules Mate has not yet classified the audit or assurance level for this obligation. Any audit, review or certification requirement is set by the regulator source listed below.
Dates in the compliance calendar
Enforcement examples
Obligations with the same applicability test
If this obligation applies to you, so does this one: the engine uses the same rule for each.
What usually applies alongside it
Across the 1,890 business profiles Rules Mate evaluates, these obligations apply to most of the businesses this one applies to, and are far more common among them than among businesses generally:
- Pay ACT payroll tax when threshold met: applies to 100% of the same businesses (3.0× the overall rate)
- Pay NSW payroll tax when threshold met: applies to 100% of the same businesses (3.0× the overall rate)
- Pay Northern Territory payroll tax when threshold met: applies to 100% of the same businesses (3.0× the overall rate)
- Pay Queensland payroll tax when threshold met: applies to 100% of the same businesses (3.0× the overall rate)
- Pay South Australian payroll tax when threshold met: applies to 100% of the same businesses (3.0× the overall rate)
- Pay Tasmanian payroll tax when threshold met: applies to 100% of the same businesses (3.0× the overall rate)
Where it sits in the corpus
Rules Mate tracks 2 published obligations tagged "gender equality", 0 of them rated critical. For a professional services Pty Ltd company with 6–19 employees operating in every state, 0 of those apply outright. This obligation is rated high priority, and is a annual obligation.
Regulator, legislation and tools
Regulated by Workplace Gender Equality Agency.
WGEA: Administers the WGE Act — mandatory annual reporting on gender equality indicators for employers with 100+ staff. Publishes employer gender pay gaps.
Workplace Gender Equality Act 2012: Annual gender equality reporting for non-public sector employers with 100+ employees.
Free tools that help with this obligation:
Questions
- Who must lodge WGEA workplace gender equality report?
- Applies when the business has 100+ employees.
- Do sole traders need to lodge WGEA workplace gender equality report?
- Depends on size or structure. Across every industry and every size band, the engine's answer for a sole trader is: depends on size or structure.
- Do businesses with 1–5 employees need to lodge WGEA workplace gender equality report?
- No (1–5 employees, turnover $100K–$1M).
- When is "Lodge WGEA workplace gender equality report" due?
- Annual — by 31 May following the 31 March reporting period end.
Related
Sources
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.