Victoria

Compliance for Businesses in Victoria

Victoria is home to Australia's second-largest economy with a diverse small business sector. From WorkSafe Victoria obligations to state payroll tax and unique OHS laws, Reguladar keeps Victorian businesses on track.

Primary regulator:WorkSafe Victoria

What's different in VIC

Key compliance differences in Victoria

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

OHS Act (not WHS)

Victoria has not adopted the model WHS laws. It retains the Occupational Health and Safety Act 2004 (Vic), which has different duties, penalties, and enforcement approaches compared to the harmonised WHS framework.

Payroll tax

Victorian payroll tax applies at 4.85% on wages above $900K for regional employers and $700K for metropolitan employers (2025-26). Regional employers may qualify for a lower rate of 3.65%.

Wage theft criminalisation

Victoria introduced the Wage Theft Act 2020, making it a criminal offence to dishonestly withhold employee entitlements. Employers and individuals can face significant fines and imprisonment.

Regulations

Key VIC regulations

These are the primary state and territory regulations Reguladar tracks for businesses in Victoria.

Occupational Health and Safety Act 2004 (Vic)

Primary OHS legislation administered by WorkSafe Victoria

Payroll Tax Act 2007 (Vic)

State payroll tax with regional employer concessions

Workers Compensation (WorkCover) Act

Workers' compensation through the WorkSafe scheme

Wage Theft Act 2020 (Vic)

Criminal offence for dishonestly withholding employee entitlements

Retail Trading Act (Vic)

Restrictions on retail trading hours for specific days

Building Act 1993 (Vic)

Building regulations, permits, and practitioner registration

Deadlines

Never miss a VIC 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)
WorkCover insurance renewalAnnually
BAS lodgementQuarterly or monthly
Superannuation guaranteeQuarterly
Building practitioner registration renewalAnnually

FAQ

Frequently asked questions about VIC compliance

Why does Victoria have a different OHS Act?
Victoria chose not to adopt the model Work Health and Safety laws that other states signed up to in 2011-12. The Victorian OHS Act 2004 remains in force, which means duties, offence categories, and penalty amounts differ from the harmonised WHS framework. Victorian businesses must comply with the OHS Act and regulations, not the model WHS laws.
What is the payroll tax rate in Victoria?
For 2025-26, the Victorian payroll tax rate is 4.85% for metropolitan employers with wages above $700K, and 3.65% for eligible regional employers with wages above $900K. Regional employer concessions apply only where the employer's operations are genuinely based in regional Victoria.
What does the Victorian Wage Theft Act mean for employers?
The Wage Theft Act 2020 (Vic) makes it a criminal offence for employers to dishonestly withhold employee entitlements such as wages, superannuation, or leave. Both the business and individuals (directors, managers) can be prosecuted. Penalties include significant fines and imprisonment. This is separate from Fair Work Act civil penalties.

Ready to simplify your VIC compliance?

Join hundreds of Australian businesses who trust Reguladar to keep them compliant. Get started in under 2 minutes.

No credit card required. Free while in beta.