What is the Levy?
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). The levy is paid in conjunction with the Building and Construction Work Health and Safety (Queensland) levy and the Construction Skills Queensland levy.
Currently, the combined levies is 0.475% of the total cost of the building and construction work which equates to $4.75 for every thousand dollars (or part thereof). Of this, $1.25 is paid directly to Workplace Health and Safety Queensland and $1.00 is paid to Construction Skills Queensland to provide industry training. The remaining $2.50 is invested to provide ongoing funds for long service leave entitlements.
The applicable levies must be paid prior to the issue of a development permit for building work, plumbing and drainage work, or operational work, or, if no development permit is given, before the work starts.
For further information regarding the Construction Skills Queensland Levy and the Work Health and Safety Levy, please contact:
How does it work?
The total levies are 0.475% of the total cost of work, comprised of:
- Portable Long Service Leave Levy at 0.25%
- Work Health and Safety Levy at 0.125%
- Construction Skills Queensland Levy at 0.1%
Where the total cost of work is less than $1.130 billion, the normal levy rates apply. If the total cost of work is over $1.130 billion, the rate is reduced, as follows:
|Levy||Up to $1.130B||$1.130B to $5.650B||Over $5.650B|
|Portable long service leave||0.25%||0.125%||Nil|
|Construction Skills Queensland||0.1%||0.05%||Nil|
|Work Health and Safety||0.125%||0.0625%||Nil|
|Total levies payable||0.475%||0.2375%||Nil|
How can I pay?
Levy Payers can use QLeave's online services to: