Meaning of small business employer
(1) A national system employer is a small business employer at a particular time if the employer employs fewer than 15 employees at that time. (2) For the purpose of calculating the number of employees employed by the employer at a particular time: (a) subject to paragraph (b), all employees employed by the employer at that time are to be counted; and (b) a casual employee is not to be counted unless, at that time, the employee is a regular casual employee of the employer. (3) For the purpose of calculating the number of employees employed by the employer at a particular time, associated entities are taken to be one entity. (4) To avoid doubt, in determining whether a national system employer is a small business employer at a particular time in relation to the dismissal of an employee, or termination of an employee’s employment, the employees that are to be counted include (subject to paragraph (2)(b)): (a) the employee who is being dismissed or whose employment is being terminated; and (b) any other employee of the employer who is also being dismissed or whose employment is also being terminated.
Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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