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Paying the levy

Exemptions

QLeave will need to confirm that you’re entitled to an exemption before it can be approved.

GOVERNMENT EXEMPTION

The levy doesn’t need to be paid for building and construction work performed for a local government or government entity by someone engaged under a contract of service (a contract person). If someone other than a contract person does the work, the levy needs to be paid for the percentage of work that is not done by a contract person.

For example, on a construction project done for a government entity, the levy does not need to be paid for work done by the entity’s employees. However, the levy does need to be paid for any work done by an external contractor.

NOT SUBSTANTIALLY ENGAGED EXEMPTION

The levy does not apply to work carried out by people or organisations who are not substantially engaged in the building and construction industry, as long as the work is done by:

  • the person or organisation
  • their workers
  • a contractor who is not substantially engaged in the building and construction industry
  • if the organisation is a body corporate, a subsidiary of that body corporate (as long as that subsidiary is not substantially engaged in the building and construction industry).

According to s4 of the Building and Construction Industry (Portable Long Service Leave) Act 1991, a person who is ‘substantially engaged in the building and construction industry’ is someone who:

  • is ordinarily engaged in work in the building and construction industry as part of their usual work activities, or
  • is ordinarily ready to perform, for reward, work in the building and construction industry.

VOLUNTARY WORK EXEMPTION

If the work is being completed by a non-profit organisation or for a charitable purpose, an exemption can be claimed for any of the work that is done by volunteers and/or with donated materials. Supporting documentation for the exempted costs should be attached.

OWNER BUILDER EXEMPTION

If you’re working under an owner-builder permit, you don’t need to pay the levy on any work carried out under that permit.

Mining and Resources Operational Work

The levy is comprised of three parts:

  • Long service leave levy
  • Work health and safety levy
  • Construction Skills Queensland levy

Mining and Resources Operational Work (ROW) are exempt from some parts of the levy.

MINING EXEMPTION

The work health and safety levy does not apply to building and construction work carried out on mine sites. This includes coal mines, geothermal exploration facilities, petroleum and gas operating plants, and others. For a full list of works that fall within this exemption, see s7(4) of the Building and Construction Industry (Portable Long Service Leave) Regulation 2024.

ROW EXEMPTION

The Construction Skills Queensland and portable long service leave levies do not apply to ROW. For more information about what constitutes ROW, see Schedule Dictionary in the Building and Construction Industry (Portable Long Service Leave) Regulation 2024.