AFCA Employee Count Near 100: Which Period Should a Business Use?

Use evidence showing the organisation’s employee count at the time of the events that gave rise to the financial-firm complaint, rather than relying only on a later or current headcount. The Australian Financial Complaints Authority (AFCA) defines a small business as an organisation with fewer than 100 employees and says it cannot consider a complaint if the relevant group of related companies has 100 employees or more (AFCA’s small-business complaints guidance, figures checked 1 October 2026). When employee numbers fluctuate around that threshold, AFCA requires substantiation—such as wage records—of the employee count at the time of those events.

Which period should a business use?

AFCA’s stated test focuses on the events giving rise to the complaint. It does not point to the employee count on the complaint lodgement date or the count shown when the complaint form is completed.

The AFCA guidance does not describe a fixed averaging period or a standard number of days or months. If several events gave rise to the complaint, a prudent approach is to identify each relevant event and be ready to substantiate the employee count at those times.

What evidence should a business provide?

AFCA expressly identifies wage records as an example of substantiation. A focused evidence pack can include:

• the dates and details of the events giving rise to the complaint;
• wage records showing how many employees the organisation had when those events occurred;
• a short explanation connecting those records to the relevant dates; and
• any later or current employee figures, clearly identified as later context rather than evidence of the historical count.

A current payroll report or staff list may help organise the material, but it should not replace evidence of the employee count at the time of the events.

How should the business handle the 100-employee threshold?

The threshold and the evidence question need to be considered together.

A business should therefore identify which organisation—and, where relevant, which related-company group—is being assessed. The cited AFCA guidance does not set out a method for resolving a complex group structure, so a business with several connected entities should raise that issue with AFCA rather than select a favourable headcount on its own.

How can the evidence be provided with a complaint?

A business can use AFCA’s online complaint form. AFCA also accepts complaints by email at info@afca.org.au and by telephone on 1800 931 678, with the call free. Its stated telephone availability is 8am–6pm AEDT/AEST, Monday to Friday.

If the business is unsure whether AFCA can consider the complaint, AFCA recommends submitting the information anyway so it can review the matter and discuss it with the complainant.

Does the employee-count evidence decide an insurance dispute?

No. Employee-count evidence addresses AFCA jurisdiction; it does not determine whether an insurance policy responds or whether an insurer is liable for a loss. Check the relevant policy’s Product Disclosure Statement (PDS) as well as the current AFCA guidance before lodging a complaint or responding to an evidence request.

This is general information, not financial or legal advice.

Sources

• Small Businesses with a financial complaint | AFCA

FAQ

Does AFCA decide eligibility using today’s employee count?

A current headcount alone does not substantiate the count at the time of the events giving rise to the complaint. If employee numbers fluctuated around the threshold, AFCA requires evidence from the event period.

Will a current payroll report be enough?

It depends on what the report demonstrates. AFCA expressly mentions wage records as substantiation, but a figure showing only the present employee count does not establish the count when the relevant events occurred.

What happens if the employee count was exactly 100?

AFCA defines a small business as an organisation with fewer than 100 employees, so an organisation with exactly 100 employees is not within that definition. Separately, AFCA says it cannot consider a complaint if the relevant group of related companies has 100 employees or more.

Does the employee threshold apply to a registered charity?

AFCA says it can consider a registered charity’s complaint regardless of its employee count or whether it carries on a business.

What if employee numbers rose after the complaint events?

A later increase does not replace the need to substantiate the employee count when the events occurred. Keep the event-time wage records separate from any later or current headcount information.