Portable long service leave in Queensland
In Queensland, employers in the building and construction, community services and contract cleaning industries register with QLeave for portable long service leave and report their workers' service to it.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
Building and construction: levy
0.35%
As published on 1 July 2026
- Community services: levy
- 1.35%
As published on 24 April 2025
- Contract cleaning: levy
- 0.5%
From 1 July 2026
Schemes and levies
| Scheme | What it is | Levy | Applies | Charged on | Returns |
|---|---|---|---|---|---|
| Building and construction | Long service leave levy, as a share of the total cost of the work | 0.35% | As published on 1 July 2026 | Total cost of building and construction work | Annually |
| Community services | Levy, as a share of workers' ordinary wages | 1.35% | As published on 24 April 2025 | Workers' ordinary wages | Quarterly |
| Contract cleaning | Levy, as a share of workers' ordinary wages | 0.5% | From 1 July 2026 | Workers' ordinary wages | Quarterly |
Each levy is from its scheme body's page, listed below. Checked 15 Oct 2026.
Other published figures
| Scheme | What it is | Value | Applies |
|---|---|---|---|
| Building and construction | Cost of work, excluding GST, from which the levy applies | $150,000 | As published on 1 July 2026 |
Each figure is from its scheme body's page, listed below. Checked 15 Oct 2026.
How portable long service leave works in Queensland
- QLeave says building and construction employers must register if they employ eligible workers in Queensland. This includes sole traders and partners who employ workers on wages to do building and construction work.
- The building and construction scheme is funded by a levy on the total cost of building and construction work in Queensland above a cost threshold. It is paid together with the Building and Construction Work Health and Safety levy and the Construction Skills Queensland levy, before the development permit is issued or, if there is none, before work starts.
- Building and construction employers lodge a Worker Service Return with details of their workers' service at the end of each financial year.
- Community services and contract cleaning employers lodge a quarterly employer return and pay a levy each quarter based on their workers' ordinary wages.
- For contract cleaning, registration is compulsory and due within a set number of days of becoming an employer in the industry. The return and levy are due within a set number of days after each quarter ends.
- An employer who pays long service leave to a worker under the Industrial Relations Act 2016 may claim reimbursement from QLeave for some or all of the payment.
General information
Sources
- What is the levy?
QLeave. Page dated 1 July 2026, released 1 July 2026. Checked 15 October 2026.
© QLeave, licensed under CC BY 4.0 Licence: CC BY 4.0.
- Employer obligations
QLeave. Page dated 24 April 2025, released 24 April 2025. Checked 15 October 2026.
© QLeave, licensed under CC BY 4.0 Licence: CC BY 4.0.
- Pay the levy
QLeave. Page dated 21 July 2026, released 21 July 2026. Checked 15 October 2026.
© QLeave, licensed under CC BY 4.0 Licence: CC BY 4.0.
- Employer obligations
QLeave. Page dated 23 April 2025, released 23 April 2025. Checked 15 October 2026.
© QLeave, licensed under CC BY 4.0 Licence: CC BY 4.0.
- Employer obligations
QLeave. Page dated 20 August 2026, released 20 August 2026. Checked 15 October 2026.
© QLeave, licensed under CC BY 4.0 Licence: CC BY 4.0.
Bookkeeping for employers
Keep the records your scheme asks for in order
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