New South Wales

Compliance for Businesses in New South Wales

NSW is Australia's largest state economy, home to over 800,000 small businesses. From SafeWork NSW obligations to state payroll tax and retail trading hours, Reguladar helps NSW businesses stay compliant.

Primary regulator:SafeWork NSW
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What's different in NSW

Key compliance differences in New South Wales

Every state and territory has its own regulatory nuances. Here are the key differences that matter for your business.

Payroll tax threshold

NSW payroll tax applies when monthly wages exceed $1.2M (2025-26). The rate is 5.45% above the threshold. Monthly thresholds apply for grouped employers.

Retail trading hours

NSW allows unrestricted trading on most days but restricts trading on Anzac Day (until 1pm) and has specific rules for Good Friday and Christmas Day. Trading hours differ between the Sydney CBD and other areas.

Workers' compensation

NSW uses the icare scheme. Employers must hold a workers' compensation policy through icare or a self-insurer. Premiums are experience-rated and the scheme is managed by SIRA.

Regulations

Key NSW regulations

These are the primary state and territory regulations Reguladar tracks for businesses in New South Wales.

Work Health and Safety Act 2011 (NSW)

Primary WHS legislation administered by SafeWork NSW

Payroll Tax Act 2007 (NSW)

State payroll tax on wages exceeding the monthly threshold

Workers Compensation Act 1987 (NSW)

Workers' compensation coverage managed through icare

Retail Trading Act 2008 (NSW)

Restrictions on retail trading hours for certain days

Building and Construction Industry Security of Payment Act 1999 (NSW)

Payment claims and adjudication for construction industry

Home Building Act 1989 (NSW)

Builder licensing, warranties, and residential building contracts

Deadlines

Never miss a NSW compliance deadline

Reguladar tracks all your recurring obligations and alerts you before they're due.

ObligationFrequency
Payroll tax monthly returnMonthly (by 7th)
Payroll tax annual reconciliationAnnually (July)
Workers' compensation policy renewalAnnually
BAS lodgementQuarterly or monthly
Superannuation guaranteeQuarterly
Builder licence renewalVaries (1-3 years)

FAQ

Frequently asked questions about NSW compliance

What is the payroll tax threshold in NSW?
For the 2025-26 financial year, the NSW payroll tax monthly threshold is $1.2M. If your Australia-wide wages exceed this amount, you must register for and pay payroll tax in NSW at a rate of 5.45%. Grouped employers have different threshold calculations.
Do I need a workers' compensation policy in NSW?
Yes. If you employ workers in NSW, you must hold a current workers' compensation insurance policy. This is obtained through icare (Insurance and Care NSW) or an approved self-insurer. Failure to hold a policy can result in significant penalties and double-premium penalties.
What are the restricted trading days in NSW?
NSW restricts trading on Anzac Day (until 1pm), Good Friday, and Christmas Day for most retail businesses. Exempt businesses include pharmacies, service stations, and businesses in designated tourist areas. Penalties for unlawful trading can be substantial.

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