PCBU is a new term under WHS. So what is a PCBU?

PCBU or Persons Conducting a Business or Undertaking describes the entity that is engaging the work. This replaces the term “employer”.

A ‘person’ can include a body corporate (company), unincorporated body or association, a partnership, a sole trader or a self-employed person. Therefore a “person” is not necessarily an individual.

A “business” can be described as an entity that undertakes work to make a profit.

An “undertaking” may be described as a not-for-profit entity.

Examples of a business or undertaking

  • A government department or agency
  • A local council
  • A retailer
  • A wholesale business
  • An importer of goods
  • A self-employed person
  • A not for profit that engages paid staff
  • A strata company that engages paid staff
  • A manufacturer
  • A contracting company
  • A labour hire company
  • A mining company