Our Establishment

On 1 July 1992 the Queensland Government commenced providing portable long service leave benefits for the building and construction industry. QLeave is a trading name for the Building and Construction Industry (Portable Long Service Leave) Authority, administered by QLeave. Portable long service leave is the paid leave given to workers for service to the building and construction industry rather than continuous service to one employer.

The portable long service leave scheme is administered in accordance with the
Building and Construction Industry (Portable Long Service Leave) Act 1991 and the Building and Construction Industry (Portable Long Service Leave) Regulation 2013.

The 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 0.475% of the total cost of the building and construction work which equates to four dollars and seventy-five cents for every thousand dollars (or part thereof). Of this, $1.25 is paid directly to Work Health and Safety Queensland and $1.00 is paid to Construction Skills Queensland to provide industry training. The remaining $2.50 is invested to provide ongoing funds for long service leave entitlements.

Where the total cost of work is less than $1.081 billion, the normal levy rates apply. If the total cost of work is over $1.081 billion, the rate is reduced, as follows:

LevyUp to $1.081B$1.081B to $5,406B Over $5.406B
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 building and construction work owner (the person for whom the work is to be done), is usually the levy payer. Neither workers, nor employers (unless they are also the building and construction work owner) make any financial contribution to the Scheme.

Last modified: August 2016