What is NSW WHS s26A?
Section 26A of the Work Health and Safety Act 2011 (NSW) takes effect on 1 July 2026. From that date, an approved Code of Practice in NSW is no longer just admissible evidence of how to comply with a duty. It sets out a duty in its own right. If you do not follow the Code, the regulator and the courts can treat that as a breach of the WHS Act, unless you can show you achieved an equivalent or better outcome by another means.
The burden of proof shifts to the duty holder. That is a meaningful change for every NSW business. For SMEs without a dedicated safety team, it is the difference between "we did what we thought was sensible" and "we followed the Code, or we can show how we achieved the same outcome another way."
This page is the short practical checklist. For the deeper walkthrough, read the regulatory-update explainer.
Who this applies to
- Every PCBU (Person Conducting a Business or Undertaking) operating in New South Wales.
- Principal contractors and builders managing SWMS across subcontractors.
- Healthcare, manufacturing, transport and hospitality operators with psychosocial, chemical, manual-handling or falls exposure.
- Any NSW business that has been working to the Codes as "guidance" rather than duty.
- Organisations preparing ISO 45001 or ISO 45003 audit programmes that did not previously map findings against the Codes.
Three steps. About a minute.
- 1
Tell us about the work
A guided form captures the activity, site, people and conditions: the inputs your safety document actually needs.
- 2
We ground the draft
The drafting engine applies your state's WHS Act, regulations, codes of practice and any reference documents you've uploaded.
- 3
You review and ship
Edit anything, accept the rest, and download a signature-ready PDF with your logo and the right legislation citations.
How RAE IQ delivers it.
The s26A readiness checklist
For most NSW SMEs, this is the minimum to have in place before 1 July 2026:
- List every Code of Practice that applies to your operations (usually 4–8: risk management, consultation, construction work, falls, manual handling, hazardous chemicals, psychosocial, electrical if applicable).
- Run a compliance scan against your existing safety documents, pinpointing which Code clauses are not covered.
- Update SWMS and risk assessments so they cite the relevant Code clauses at the activity level.
- Stand up a psychosocial hazard register if you do not already have one. The psychosocial Code requires structured identification, assessment and control.
- Update your audit programme to tag findings against Code clauses, not just ISO 45001 clauses.
- Review your consultation arrangements. The consultation Code becomes an enforceable duty too.
- Brief your leadership team, because the duty sits with the PCBU, which is the business.
Frequently asked questions
When does NSW WHS s26A take effect?
On 1 July 2026, section 26A of the Work Health and Safety Act 2011 (NSW) takes effect. From that date, approved Codes of Practice in NSW set out enforceable duties in their own right, not just evidence of how to comply with the WHS Act.
Does s26A apply to businesses outside New South Wales?
s26A is a NSW amendment and applies directly to PCBUs operating in NSW. If your business operates in NSW (including site-based work, or a NSW branch/office) the duty applies to that work. Other states may follow with similar provisions, but for now NSW is the only harmonised jurisdiction to have explicitly codified this.
Which Codes are most likely to catch NSW SMEs out?
In order of how often we see gaps: the psychosocial Code (most NSW SMEs do not yet have a documented register), the construction Code (generic SWMS that do not cite clauses), the hazardous chemicals Code (no GHS-aware register), and the consultation Code (informal processes without evidence). The falls Code and manual handling Code are close behind.
What if we already follow ISO 45001?
ISO 45001 is not a substitute for Code compliance. A certified ISO 45001 management system with an audit programme that only maps findings to ISO clauses will miss the Code-level duties. Your audit programme needs to tag findings against the Codes as well. RAE IQ does this automatically on the Business plan.
How does RAE IQ know which Code applies to which activity?
The platform maintains a jurisdiction-aware authority database. Every high-risk activity, chemical, psychosocial hazard, piece of plant and consultation trigger is mapped to the relevant NSW Codes. When you draft a document or run a compliance scan, the Codes are cited at the clause level automatically.
Will the new duties apply retrospectively?
No. The enforceable-duty status of Codes applies from 1 July 2026 onwards. Work performed before that date is judged against the pre-26A standard (Codes as evidence). But inspections, investigations and notices issued from 1 July 2026 will be judged against the new standard.
Where can I read the actual legislation?
The NSW Government publishes the Work Health and Safety Act 2011 and its amendments on the NSW legislation website. The 2026 amendment that inserts section 26A is referenced in every RAE IQ NSW output. Our deeper article at /resources/nsw-s26a-2026 breaks down the practical implications in plain English.