The Levy

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%
The levies are payable on all building and construction work (including maintenance), to be carried out in Queensland, where the total cost of work is $150,000 or more (excluding GST). 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.

Where the total cost of work is less than $1.130B billion, the normal levy rates apply. If the total cost of work is over $1.130 billion, the rate is reduced, as follows:

LevyUp to $1.130B$1.130B to $5.650B Over $5.650B
Portable long service leave0.25%0.125%Nil
Construction Skills Queensland0.1%0.05%Nil
Work Health and Safety0.125%0.0625%Nil
Total levies payable0.475%0.2375%Nil

The portable long service leave levy funds the Building and Construction Industry (Portable Long Service Leave) Scheme in Queensland.

For further information regarding the Building and Construction Industry Training Levy and the Work Health and Safety Levy, please contact:
  • Construction Skills Queensland – 1800 798 488 (for information regarding the Construction Skills Queensland Levy)
  • Workplace Health and Safety Queensland – 1300 362 128 (for information regarding the Work Health and Safety Levy).

    Last modified: July 2017