Western Australia

Compliance for Businesses in Western Australia

Western Australia's resource-driven economy supports a diverse range of small businesses. From WorkSafe WA obligations to state payroll tax and unique industrial relations, Reguladar helps WA businesses manage every obligation.

Primary regulator:WorkSafe WA
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What's different in WA

Key compliance differences in Western Australia

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

WHS transition

Western Australia adopted the model WHS laws in 2022, replacing the former Occupational Safety and Health Act. The transition means updated duties, new penalty structures, and a shift to the nationally harmonised framework.

Payroll tax

WA payroll tax applies at 5.5% on wages above $1M (2025-26). The rate is one of the highest in Australia. There is no regional discount available, though small business thresholds may apply.

Industrial relations

WA maintains its own state industrial relations system for unincorporated businesses (sole traders, partnerships, some trusts). These employers must comply with state awards and the Industrial Relations Act rather than the federal Fair Work Act.

Regulations

Key WA regulations

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

Work Health and Safety Act 2020 (WA)

Primary WHS legislation administered by WorkSafe WA

Payroll Tax Assessment Act 2002 (WA)

State payroll tax on wages exceeding the annual threshold

Workers' Compensation and Injury Management Act 1981 (WA)

Workers' compensation and return-to-work obligations

Industrial Relations Act 1979 (WA)

State industrial relations for unincorporated businesses

Building Services (Registration) Act 2011 (WA)

Builder registration and building regulations

Retail Trading Hours Act (WA)

Regulation of retail trading hours including Sunday trading

Deadlines

Never miss a WA 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 registration renewalEvery 3 years

FAQ

Frequently asked questions about WA compliance

Does WA use the Fair Work Act or its own industrial relations system?
It depends on your business structure. Unincorporated businesses in WA (sole traders, partnerships, some trusts) are generally covered by the WA state industrial relations system and state awards. Incorporated businesses (Pty Ltd companies) are covered by the federal Fair Work Act.
What is the payroll tax rate in WA?
WA payroll tax is 5.5% for 2025-26, one of the highest rates nationally. It applies to Australia-wide wages above $1M. The threshold is pro-rated if you pay wages in other states as well.
When did WA adopt the model WHS laws?
WA's Work Health and Safety Act 2020 commenced on 31 March 2022, replacing the former Occupational Safety and Health Act 1984. This brought WA into the harmonised national WHS framework, though WA made some modifications including maintaining its own penalty levels.

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