Information for bookkeepers and accountants

The Contract Cleaning Industry (Portable Long Service Leave) Act 2005 (the Act) provides a system of long service leave payments for workers in Queensland's contract cleaning industry. QLeave administers the Contract Cleaning Industry (Portable Long Service Leave) Scheme.

General information

Registration

Employers in the contract cleaning 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 time worked and wages received by each worker is recorded by QLeave and results in service credits accruing towards a long service leave benefit. After 10 years recorded service, a worker is entitled to 8.67 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

Section 7: Contract Cleaning Industry

The contract cleaning industry is the industry in which individuals are engaged by a person to perform cleaning work for other people.

Section 8: Employer

  1. an employer is a person who engages 1 or more individuals to perform cleaning work in the contract cleaning industry.

Section 9: Worker

  1. A worker is an individual who –
    (a)  under a contract of service is engaged to perform cleaning work in the contract cleaning industry; or
    (b)  under a contract, whether or not the contract is a contract of service, or at piecework rates*, is engaged to perform cleaning work in the contract cleaning industry, for labour only or for substantially labour only.

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.

Employers can complete their return online. A help guide is available here.

Return periods for submitting employer returns and paying the levy are:

  • 1 January to 31 March of each year (return and levy due 14 April)
  • 1 April to 30 June of each year (return and levy due 14 July)
  • 1 July to 30 September of each year (return and levy due 14 October)
  • 1 October to 31 December of each year (return and levy due 14 January)

Calculating ordinary wages

An ordinary wage is the amount paid to a contract cleaning industry 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 online 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.