Portable Long Service Leave For Queensland’s Construction, Community Services and Contract Cleaning Industries

The Queensland Government has established a new portable long service leave scheme available for construction, community services, and contract cleaning workers. 

The scheme, which commenced on 1 January 2021, seeks to ensure that workers in these industries receive long service leave benefits, even if they change employers. Under the scheme, employers in the construction, community services, and contract cleaning industries are required to register their business or organisation with QLeave. 

QLeave is the statutory authority administering existing portable long service leave schemes in Queensland and will be the authority for the contract cleaning and community services industry portable long service leave scheme 

How does it work?  

How QLeave works usually varies between industries: 

For Community Services Industry 

An employer must register with QLeave and submit quarterly employer returns. These returns detail the total of ordinary wages paid to your workers during the return period. 

Qleave records the time worked and wages received by each worker. This results in service credits accruing towards a worker’s long service leave entitlement. 

Workers can check their service record online at any time. 

You are an employer in the Queensland community services industry if: 

• your organisation is established to or has a purpose to provide community services 
• you are an individual who is self-employed and provides community services (registration optional) 
• you provide labour-hire services that supply an organisation with an individual to perform community services work 
• you are an entity prescribed by regulation to be an employer (An employer does not include the Commonwealth, State or Local Government). 

Who is Eligible? 

Workers in Queensland’s community services industry who 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 or operate as a sole trader. 

Employer Obligations 

1. Register: you must register your organisation and eligible workers. 
2. Inform QLeave of your workers’ service each quarter. 
3. Pay the Levy: After filing your quarterly return you will receive an invoice from QLeave.  The current rate is 1.35%. 
4. Keep Books & Records: QLeave conducts random inspections of registered employers’ books and records to check compliance with their obligations. 

Go to https://www.qleave.qld.gov.au/ for more information. 

Long Service Leave Claims 

Workers, who are employed by the same employer for ten or more continuous years, may be entitled to long service leave paid by the employer under the Industrial Relations Act 2016. Workers with an entitlement can take leave paid by the employer or receive a payment from QLeave. 

If you pay long service leave to a worker under the Industrial Relations Act 2016, you may claim reimbursement from QLeave for some, or all, of the payment made to the worker. 

For Contract Cleaning Industry 

Who is eligible? 

Cleaners, and supervisors (who perform cleaning and supervision work) who are engaged as: 

• a trainee 
• a casual, part-time or full-time employee 
• a sole trader subcontractor 
• by a labour hire company. 

Who is not eligible? 

Some workers performing contract cleaning work are not eligible to join QLeave. 

These include: 

• people operating as a partner in a partnership 
• trustees of a trust 
• company directors 
• federal, state and local government workers 
• individuals for whom a personal services business determination is in effect for the individual performing the work under the Income Tax Assessment Act 1997 (Cwlth), Section 87-60. 

Other workers that are involved in the contract cleaning industry that are not eligible to join QLeave are: 

• professional and managerial staff 
• clerical staff. 

If you engage only workers that are not eligible to join QLeave, you’re not required to register with the Scheme. 

Employer obligations 

1. Register:  you must register your organisation and eligible workers. 
2. Inform Qleave of your workers’ service each quarter. 
3. Pay the Levy:  After filing your quarterly return you will receive an invoice from Qleave. 
4. Qleave will calculate the levy based on 0.75% of workers’ ordinary wages paid during the return period. 
5. Keep Books & Records:  QLeave conducts random inspections of registered employers’ books and records to check compliance with their obligations. 

Go to https://www.qleave.qld.gov.au/ for more information. 

Long service leave claims 

Workers, who are employed by the same employer for ten or more continuous years, may be entitled to long service leave paid by the employer under the Industrial Relations Act 2016. Workers with an entitlement can take leave paid by the employer or receive a payment from QLeave. 

If you pay long service leave to a worker under the Industrial Relations Act 2016, you may claim reimbursement from QLeave for some, or all, of the payment made to the worker. 

 

For Construction Industry 

Who is eligible? 

Eligible workers include tradespersons, trades assistants and labourers who perform building and construction work in Queensland and who are engaged: 

• as a trainee or apprentice 
• as a casual, part-time or full-time employee 
• as a sole trader subcontractor (providing substantially labour only) 
• as a foreperson or sub-foreperson (performing building and supervision work) 
• by a labour hire company. 

Some company directors who perform building and construction work may also be eligible to join QLeave. 

Employers who engage eligible workers must register with QLeave. 

Some workers performing building and construction work aren’t eligible to join QLeave. You can view a list of these workers by clicking here. If you engage only workers that aren’t eligible to join QLeave, you’re not required to register with the Scheme. 

Who is not eligible? 

People operating as a partner in a partnership, trustees of a trust, sole traders working direct for the public, company directors on other than wages. 

Subcontractors who provide principal materials (such as carpenter-timber or bricklayer-bricks) or significant plant (such as a bobcat) as part of the contract. 

Individuals who are paid to achieve a stated result or outcome and supply all, or substantially all, of the plant and equipment or tools of trade needed to perform the work and are, or would be, liable for the cost of fixing a fault with the work performed 

federal, state and local government workers* 

Employees of Mt Isa Mines 

Persons whose work falls within the type covered by wage groups C1, C2(a), C2(b), C3 or C4 of the Engineering Award – State 

Individuals for whom a personal services business determination is in effect for the individual performing the work under the Income Tax Assessment Act 1997 (Cwlth), Section 87-60. 

Professional and managerial staff. clerical staff, ancillary staff (such as storeman, delivery drivers, mechanics, estimators), safety officers (from 1 January 2012) 

Building and construction work covered by the Scheme 

The “building and construction industry” is the industry of constructing, deconstructing, reconstructing, renovating, altering, demolishing, relocating, maintaining or repairing any of the following:

1.

a. buildings	n. works for the storage of liquids other than water, or gases
b. spa pool and swimming pools	o. works for the generation, supply or transmission of electric power
c. roads, railways, airfields or other works for the passage of anything	p. works for telecommunication or for the transmission of radio or television
d. breakwaters, docks, jetties, piers or wharves	q. bridges, viaducts, aqueducts or tunnels
e. works for solid waste disposal	r. chimney stacks, cooling towers, drilling rigs, gas holders or silos
f. works for subdividing or developing land	s. pipe lines
g. works for improvement or alteration of a harbour, river or watercourse for navigation purposes	t. navigation lights, beacons or markers
h. works for storage of water or for flood mitigation	u. pile driving works
i. works for the irrigation of land	v. sporting or recreational facilities
j. works for the conveyance, treatment or disposal of sewage or of the effluent from any premises	w. earthworks other than for farming
k. works for extracting, refining, processing or treating materials or for producing or extracting products and by-products from materials	x. fences other than fences on farms
l. works for conveying products, by-products or materials	y. structures, fixtures or other works not included in paragraphs a) to x), but not including earthworks for farming or fences on farms.
m. works for the drainage of land

2. The “building and construction industry” also includes land clearing and site preparation other than for farming. 

3. The “building and construction industry” also includes the industry of, whether on or off-site: 

• constructing a thing other than ordinary stock for sale, in accordance with working drawings 
• deconstructing, reconstructing, renovating, altering, demolishing, relocating, maintaining or repairing a thing, other than ordinary stock for sale, constructed in accordance with working drawings 

4. The “building and construction industry” does not include the industry of performing maintenance or repairs of a minor nature to anything mentioned in sub-section 1 or 3 for a person not substantially engaged in activity mentioned in sub-section 1, 2 or 3. 

Employer obligations 

1. Register

If you’re an employer in the building and construction industry, you’re required to register with QLeave if you: 

• Employ eligible workers in Queensland 
• are a sole trader or member of a partnership and employ workers on wages to do building and construction work in Queensland. 

2. Inform us of your workers’ service each year

It’s a legislative requirement that employers give details to QLeave about their workers’ service at the end of each financial year. To do so, complete a Worker Service Return. 

In June each year, we’ll remind you that your return is due for lodgement by 31 July. 

You can lodge your Worker Service Return online using QLeave’s online services.  

3. Advise us of new and terminating workers

You’re required to advise QLeave as soon as possible when: 

• starting a new worker 
• terminating a worker. 

4. Books and records

QLeave conducts random inspections of registered employers’ books and records to check compliance with their obligations. 

Long service leave claims 

Workers, who are employed by the same employer for ten or more continuous years, may be entitled to long service leave paid by the employer under the Industrial Relations Act 2016. Workers with an entitlement can take leave paid by the employer or receive a payment from QLeave. 

If you pay long service leave to a worker under the Industrial Relations Act 2016, you may claim reimbursement from QLeave for some, or all, of the payment made to the worker. 

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 0.575% of the total cost of the building and construction work which equates to $5.75 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 $3.50 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. 

How does it work? 

The total levies are 0.575% of the total cost of work, comprised of: 

• Portable Long Service Leave Levy at 0.35% 
• Work Health and Safety Levy at 0.125% 
• Construction Skills Queensland Levy at 0.1% 

There are more requirements for “change of work details” and “finalise work details”. 

To get more information on these matters go to QLeave Queensland. 

Acknowledgement: The content for this article came from the Qleave web site and is a summary of the Qleave requirements. Go to https://www.qleave.qld.gov.au/ for more complete information.