Frequently asked questions

About the Scheme

What’s the portable long service leave levy?

The Building and Construction Industry (Portable Long Service Leave) Act 1991 (the Act) ensures the provision of paid leave to workers for service to the building and construction industry.

The Portable Long Service Leave Scheme is funded by a levy imposed on the total cost, whether direct or indirect, of building and construction work in Queensland costing $150,000 or more (excluding GST).

What does ‘cost of building and construction work’ mean?

The cost of work is the total of all costs (excluding GST) that relate directly and indirectly to building and construction work.

This includes, but isn’t limited to, the value of all labour and materials to be used (including materials supplied by the owner), plant, equipment, design and project management.

You’ll find further details about what constitutes building and construction work and how costs are calculated here.

About notifying and paying

The cost of work has changed since work started, what do I need to do?

Sometimes, it’s hard to know what a project will cost in advance, so you may have had to provide an estimate for us to calculate the levy. If there’s a significant increase or decrease in the cost of work, notify us promptly. You’ll find the form you need to fill in here.

Who is liable to notify and pay?

You’re liable to notify us of building and construction work if you’re contracted to provide this work for someone else or if you’re carrying out this work for yourself. The liability to pay differs. To find more about who is liable to notify and pay, please click here.

When do I notify and pay?

You must notify us and pay the applicable levies:

  • prior to the issue of a development permit, OR
  • if no permit is given, before the work starts.

When you don’t pay the levies before building and construction work starts, interest accrues daily at the rate prescribed in the Taxation Administration Act 2001 for unpaid tax interest.

How do I notify and pay?

You can pay the Levy using the online form.

Find more information on paying the Levy here.

Can I pay the levies by instalments?

If the cost of work exceeds $10 million and will take longer than one year to complete, we may allow you to pay the levies by instalments. Please apply in writing.

Find out more about applying to pay by instalments.

What happens if the work doesn’t go ahead? Can I get a refund?

Yes. You need to make a written Levy Refund Application and provide your EFT details. You'll also need to provide supporting documentation.

Are there any exemptions to paying the levy?

There are a number of exemptions for Government, organisations not substantially engaged (NSE) in the building and construction industry, non-profit organisations and owner-builders. There are also some exemptions for work carried out on a mine site. Find the full list of exemptions here.

Other questions

I need to make changes to the building and construction work details provided to QLeave. What do I need to do?

You must submit your request for amendments to building and construction work details in writing to ensure the accuracy of our records. You can submit your request by email to or by completing the Changes to building and construction work form. Before you submit this form or email, read more about changed work details.

Who needs to sight a receipted notification and payment form? Why do they need to see it?

It’s a statutory requirement for the Assessment Manager (Local Government or Private Certifier - Class A) to sight a receipted Building and Construction Industry Notification and Payment form.