Information for bookkeepers and accountants

The Community Services Industry (Portable Long Service Leave) Act 2020 provides a fair and efficient system of portable long service leave for workers in Queensland's community services industry. QLeave is the statutory authority administering the portable long service leave scheme for workers and employers in the community services industry in Queensland.

General information

Registration

Employers in the community services industry in Queensland must register with QLeave. See definitions below.

Employer returns

Each quarter, employers must complete an employer return detailing the ordinary wages paid to their workers during the return period. The days worked and wages received by each worker is recorded by QLeave and results in service credits accruing towards a long service leave benefit. Once a worker has 7 years of service recorded, they're entitled to 6.1 weeks of long service leave paid by QLeave.

Levy payment

In addition to completing an employer return each quarter, employers are required to pay a levy based on the ordinary wages of their workers. The money is collected and invested. We use the accumulated funds to then pay the workers’ long service leave claims.

Employer benefit

We pay for workers’ long service leave, relieving registered employers of this responsibility in most cases. If an employer pays a worker long service leave under the Industrial Relations Act 2016 they can claim reimbursement, from QLeave, for some or all of the payment.

Penalties

Penalties apply separately for both non-lodgement of an employer return and non-payment of the levy by the due date. Further penalties accrue at the same rate for each month, or part of a month, the return isn't lodged and/or the levy isn't paid. Employers who miss the deadline and/or don't pay by the due date, on more than one occasion in a 12 month period, will incur a double penalty.

Definitions

Community services industry

The community services industry is the industry in which entities provide community services in Queensland.

Employer

Employers in Queensland's community services industry are:

  • organisations established to provide community services
  • individuals who are self-employed and provide community services
  • labour-hire services that supply an organisation with an individual to perform community services work
  • entities prescribed by regulation to be an employer (an employer does not include the Commonwealth, State or Local Government).

Community services and community services work

Community services are services of a type that:

  • provide support and assistance to facilitate community participation
  • enable independence
  • protect and provide accommodation and respite for vulnerable populations, groups and those in crises'.

Community services work is work to:

  • provide community services or
  • support the provision of community services e.g. administrative or executive staff.

Worker

A worker is an individual who:

  • engaged by an employer to perform community services work or
  • self-employed and performing community services work.

Please note: partnerships, trustees and proprietary limited companies are not individuals and are therefore not eligible to register as workers with QLeave.

* ABN Workers – are further scrutinised to identify eligibility by their trading entity (that is, an individual must be trading as a sole trader to be considered eligible to register with the scheme). If a sole trader engages workers to complete a contract, the sole trader is not an eligible worker for that contract.

Employer returns

Each quarter, employers must complete an employer return detailing the ordinary wages paid to their workers during the return period.

Employer returns are due:

  • 14 July
  • 14 October
  • 14 January
  • 14 April

Calculating ordinary wages

An ordinary wage is an amount paid to a community services worker (including subcontractors), under their award or agreement. Below is a list of what to include and exclude when calculating ordinary (gross) wages.

Ordinary wages include:Ordinary wages do not include:
  • award and over-award wage payments
  • weekend penalty rates
  • public holiday penalty rates
  • first aid, shift, leading hand, ‘on call’, refuse collection and toilet cleaning allowances
  • annual leave (taken as leave)
  • sick leave (taken as leave)
  • long service leave (taken as leave)
  • employer paid maternity/paternity/parental leave
  • bereavement leave
  • personal /carer’s leave
  • casual loading
  • employer paid worker’s compensation payments
  • jury service
  • other payments made by agreement
  • overtime payments
  • expense related allowances for equipment, materials, protective clothing or motor vehicle provided by the worker
  • leave loading
  • Christmas bonuses and ex-gratia payments
  • lump sum termination payments including accrued annual leave, sick leave or long service leave and payments in lieu of notice
  • superannuation
  • redundancy payments
  • worker’s compensation payments paid by the insurance company directly to the worker
  • Work Cover payments
  • Commonwealth Paid Parental Leave

Please note: declared wages for an ABN worker is the invoiced amount before GST.

Levy payment

In addition to completing an employer return, employers must pay a levy each quarter to QLeave based on the ordinary wages paid to their workers.

Click here to view the current levy rate.

Payment options

Levy payment can be made via credit card or BPay, after submitting the employer return.

More information

Specialised assistance is available from our Compliance and Liaison Officers. If you'd like to meet with them please contact us to arrange a convenient time and place.