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. Click here to register.

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.  Click here to read more about completing the employer return.

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. Once you have submitted your employer return you will receive an invoice for the levy due.

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 work

Community services work is work to:

  • provide community services or
  • support, supervise or manage the provision of community services.

Worker

A worker is an individual who is employed by a community services provider in Queensland to:

  • perform community services work, or
  • support, supervise or manage the provision of community services.

This includes workers who:

  • are engaged as a full-time, part-time or casual employee
  • are engaged under a contract for service, including labour hire workers
  • operate as a sole trader (registration optional).

Employer returns

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

The return is a spreadsheet list of all eligible workers recorded as being employed by your company. Click here to read more on completing the employer return.

Employer returns are due:

  • 14 April (for the period 1 January to 31 March)
  • 14 July (for the period 1 April to 30 June)
  • 14 October (for the period 1 July to 30 September)
  • 14 January (for the period 1 October to 31 December)

Calculating ordinary wages

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

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
  • salary sacrifice deductions
  • 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 by WorkCover or an insurance company (and not paid by the employer)
  • Commonwealth Paid Parental Leave

Please note: declared wages for an ABN worker is the invoiced amount (excluding materials) 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

You will receive an invoice for the levy due after submitting your return. Levy payment can be made via credit card or EFT.  Details for payment will be provided on QLeave's invoice.