NDIS provider chart of accounts
Who pays an NDIS provider for a support depends on who manages that participant's funding: the National Disability Insurance Agency (NDIA), a plan manager or the participant. This chart adds an account for payment requests made to the NDIA, and for the workers, travel, protective equipment and audits that go into delivering supports, to the general chart.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
What this industry adds
- Under the NDIS Act, where the NDIA manages the funding for a support, the provider that delivers the support is the one who may claim payment. NDIA payment requests not yet paid holds those claims until the NDIA pays them.
- Where a plan manager or the participant manages the funding, the claim is theirs to make and the provider invoices them, so those amounts stay in the general Accounts receivable account.
- Subcontracted support workers holds invoices from support workers and other providers engaged as subcontractors, and Travel to participants holds the fuel, tolls, parking and fares the business pays for itself when workers go to participants' homes or out into the community.
- Registering with the NDIS Commission carries no fee, but a provider seeking or holding registration pays an approved quality auditor for its audits, and the Commission doesn't set what auditors charge. Quality audit fees keeps those invoices together.
- Protective equipment for support work and Worker uniforms and ID cards cover the gloves, masks, shirts and badges workers wear while delivering supports.
Download the chart
The general accounts and this industry's accounts in one CSV file, in code order, which opens in any spreadsheet program.
Download the CSV fileThe accounts this chart adds
| Code | Account name | Type | What goes in it |
|---|---|---|---|
| 1-1500 | NDIA payment requests not yet paid | Asset | Payment requests the business has made to the NDIA for supports delivered to participants whose funding the NDIA manages, until the NDIA pays them |
| 5-1100 | Subcontracted support workers | Expense | Invoices from support workers and other providers engaged as subcontractors to deliver supports to the business's participants |
| 5-1200 | Travel to participants | Expense | Fuel, tolls, parking and fares the business pays for directly when its workers travel to participants' homes and community activities |
| 6-2100 | Protective equipment for support work | Expense | Disposable gloves, masks, aprons and hand sanitiser used by workers giving personal care and other supports |
| 6-2110 | Quality audit fees | Expense | Invoices from approved quality auditors for audits of the business against the NDIS Practice Standards |
| 6-2120 | Worker uniforms and ID cards | Expense | Branded shirts, name badges and photo identification cards supplied to support workers |
Illustrative example only: these rows show the method and are not sourced data.
What goes in each column
- Code: A number that sorts the account into its group: 1 for assets, 2 for liabilities, 3 for equity, 4 for income, and 5 and 6 for expenses.
- Account name: The name that appears in your books and reports.
- Type: Asset, Liability, Equity, Income or Expense, which decides whether the account appears on the balance sheet or the profit and loss statement.
- What goes in it: The transactions to record against the account.
How to use it
- Record each payment request in NDIA payment requests not yet paid with its reference, and clear it when the NDIA's payment reaches the bank.
- Raise invoices to plan managers and self-managing participants through the general Accounts receivable account, the same way as for any other customer.
- Check each subcontractor's invoice against the supports or shifts it covers before it is paid, and code it to Subcontracted support workers.
- Keep each auditor's invoice in Quality audit fees with a note of which audit it was for.
- These accounts are for the provider's own income and costs, not money held for participants. Your accountant can say what else the business's structure calls for.
The chart is a CSV file, which opens in a spreadsheet program. It is not set up for importing directly into any particular accounting software, so check the format your software expects before you load the accounts into it.
Related pages
Related terms
Sources
- Key financial terms
business.gov.au, Australian Government. Current at 15 October 2026, released 9 July 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
- National Disability Insurance Scheme Act 2013, section 45A
Federal Register of Legislation, Office of Parliamentary Counsel. Compilation No. 28, 1 October 2026, released 1 October 2026. Checked 16 October 2026.
Based on content from the Federal Register of Legislation at 16 October 2026. For the latest information on Australian Government legislation please go to https://www.legislation.gov.au. Licence: CC BY 4.0.
- The quality audit process
NDIS Quality and Safeguards Commission. Current at 15 October 2026, released 15 October 2026. Checked 16 October 2026.
© Commonwealth of Australia Licence: CC BY 4.0.
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