There is no government requirement to establish or register a Collective Bargaining Agreement (CBA), regardless of the size of a company.
Under the Labor Act 2017, a CBA only becomes applicable where employees form a recognized trade union or a collective bargaining committee and initiate the collective bargaining process. In the absence of such, there is no obligation for the employer to create or register a CBA. For private companies, employment terms are governed by individual employment agreements and company policies, which must be aligned with local regulations.
Source: Partner Case 00364522