Registration is national; employment law isn't. TPB registration for BAS work is the same in Perth as in any other city, and our main bookkeeper page covers how a site should show it. What changes in WA is the payroll underneath. The state's Private Sector Labour Relations service explains that two systems of employment law (opens in a new tab) run side by side for private employers. The state system takes in sole traders, partnerships where no partner is a trading or financial corporation, and trusts where no trustee is one. Staff in that system are covered by WA awards made by the Western Australian Industrial Relations Commission, by registered industrial agreements or by common-law contracts, with the Minimum Conditions of Employment Act 1993 as the floor under all three, and their employers take pay questions to Wageline. Some WA award rates are below the State Minimum Wage, and the state's guidance says the minimum must be paid where that happens.
Long service leave, two ways. The Long Service Leave Act 1958 covers most private sector state system employees and also applies to many national system employers, so it can reach a Pty Ltd client's staff as well. Under the state's guidance, full-time, part-time, casual and seasonal employees may be paid out long service leave when employment ends after seven years' continuous service and can take it after ten, when the entitlement is 8.667 weeks. Many on-site construction employees sit outside that Act because they're in the portable scheme run by MyLeave under the Construction Industry Portable Paid Long Service Leave Act 1985. Employers of eligible construction workers, working visa holders included, register and pay a levy every three months, with the quarterly return and payment due within 15 days of the quarter ending. Apprentices go on the return with their days of eligible work, though no levy is paid for them, and ordinary pay and service days are counted by calendar year rather than financial year, and the levy can change from 1 January each year.
Payroll tax with RevenueWA. The Department of Treasury and Finance charges 5.5% on WA taxable wages, with a tax-free threshold that diminishes between $1 million and $7.5 million of annual Australian taxable wages. Monthly returns are due by the 7th and must be lodged whether or not tax is payable. The June return goes in with the annual reconciliation by 21 July, and the department finishes reconciling in mid-August. An employer whose estimated annual liability is under $150,000 can ask to lodge quarterly, and under $20,000 once a year. Two exemptions are easy to get wrong: wages for apprentices on class A or B training contracts are exempt, but wages for trainees on contracts registered from 1 July 2019 are not; and workers' compensation payments are exempt while make-up pay above the legislated amount is taxable. Detail like that belongs in your conversations with clients rather than on the site, but naming the work tells an owner you know it.
Holidays that follow WA's own list. Public holiday pay depends on which system covers an employee, their award or agreement and whether they're casual, so the dates matter to whoever runs the pays. This year WA Day was on 1 June and the King's Birthday on 28 September, and some regional areas keep the King's Birthday on a date of their own. The Public and Bank Holiday Amendment Act 2026 rearranges the list from 2028: Easter Saturday and a Show Day become public holidays, the King's Birthday shifts to the second Monday in June, WA Day to the second Monday in November, and Labour Day to the second Monday in March, or the third in a state election year. If your site shows closure days or a payroll calendar, those lines will need changing, and the WA Government's holiday list (opens in a new tab) is the page to link.
Where your clients are, and where we are. The Perth metropolitan area is divided into 30 local governments, 20 cities, seven towns and three shires, with Stirling and Wanneroo the two largest by population in 2022, ahead of Joondalup and Swan. Mandurah sits outside that count, in the Peel region. Jobs and Skills Australia's figures from the 2021 Census put 9,200 bookkeepers in WA, 11.6% of the national total, when the state had 10.8% of all employed people, so an owner searching from Baldivis or Ellenbrook has plenty of names to compare. We're an Adelaide team at Ste 3/110 Hutt St and work with Perth businesses by phone and email. Adelaide runs two and a half hours ahead of Perth during South Australian daylight saving and an hour and a half ahead the rest of the year. Our current clients are in SA, NSW, VIC and QLD; we haven't yet built for a WA business.