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QLeave levy (Queensland)

QLeave is the Queensland levy funding portable long service leave for construction workers. Payable on work over $150,000 ex-GST, before the development permit issues.

By Chalkline. Last updated 25 May 2026. Verified 25 May 2026.

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The QLeave levy is a Queensland levy that funds the portable long service leave scheme for building and construction workers, under the Building and Construction Industry (Portable Long Service Leave) Act 1991 (Qld). It is a QLD-specific, up-front cost on a building job, payable before you can get the development permit.

Why “portable”

Construction workers move between employers job to job, so a normal per-employer long service leave entitlement rarely accrues. The QLeave scheme makes long service leave portable across the industry: workers accrue it through QLeave regardless of which builder they are working for, and the levy is what funds it.

When it applies and what it costs

  • Threshold: building and construction work costing $150,000 or more (ex-GST) (verified 2026-05-25, QLeave).
  • Rate: the QLeave portable long service leave levy is 0.25% of the cost of the work. It is collected together with the separate Work Health and Safety levy and the Construction Skills Queensland (CSQ) training levy, so the combined levy total is around 0.575% of the cost of work (verified 2026-05-25).
  • When: the levy must be paid before the development permit is issued for the work (or, where no permit is required, before the work starts).
  • Who: the levy is payable by or for the person for whom the work is done (typically the principal contractor or the owner).

For a builder

  • Budget it at the start. The levy is an up-front cost payable before the permit issues, not at the end; build it into the job cost on QLD work over $150k.
  • Know it is three levies in one payment. The QLeave (LSL) levy, the WHS levy, and the CSQ training levy are collected together; the combined figure is the number to budget.
  • It is QLD-only. Other states run their own portable-LSL schemes (for example NSW’s Long Service Corporation), with their own thresholds and rates, so do not assume the QLD figures travel.

Also known as: QLeave, portable long service leave levy QLD.

See also

Last updated: 2026-05-25. Verified: 2026-05-25. Quarterly review for currency.

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