Skip to main content
Homepage, Office of Industrial Relations
Homepage, Office of Industrial Relations
Office of Industrial Relations
Office of Industrial Relations
  • Contact us
    • Office locations
  • Help
    • Accessibility
    • Browser support
    • Downloading and viewing documents
    • Keyboard access
    • Navigation
    • Search
  • News
Main menu
  • Worksafe
    • Workplace Health and Safety Queensland
    • Electrical Safety Office
    • Workers' Compensation Services
  • Industrial Relations
    • Wage theft information for workers
    • Industrial Relations public sector
    • Queensland Industrial Relations Framework
      • Collective bargaining
      • Commitment to consultation
      • Discrimination
      • Domestic and family violence leave
      • General Protections (Adverse Action)
      • Industrial organisations
      • Modern awards
      • Modern employment conditions
      • Request for flexible working arrangements
      • Workplace bullying
    • Building and construction Code of Practice 2000
    • Workplace Rights and Co-operative Industrial Relations Grants Program
      • Panel of experts
  • About us
    • Our key people
    • Our role
    • Our strategic plan
    • Right to information
      • OIR RTI disclosure log
      • Court documents and subpoenas
    • Impact Analysis Statements
  • Connect with us
    • Newsletters and alerts
  • Public consultation
    • Building and Construction Industry (Portable Long Service Leave) Regulation 2013 review
    • Electrical Safety Act 2002 review
    • Work Health and Safety Act 2011 review
    • Quad bikes and side-by-side vehicles safety – Proposed work health and safety regulations
    • Rural plant code of practice review
    • Past consultations
  1. Home
  2. Changes to the QLeave levies collected under the Building and Construction Industry (Portable Long Service Leave) Act 1991
Main menu
  • Worksafe
    • Workplace Health and Safety Queensland
    • Electrical Safety Office
    • Workers' Compensation Services
  • Industrial Relations
    • Wage theft information for workers
    • Industrial Relations public sector
    • Queensland Industrial Relations Framework
      • Collective bargaining
      • Commitment to consultation
      • Discrimination
      • Domestic and family violence leave
      • General Protections (Adverse Action)
      • Industrial organisations
      • Modern awards
      • Modern employment conditions
      • Request for flexible working arrangements
      • Workplace bullying
    • Building and construction Code of Practice 2000
    • Workplace Rights and Co-operative Industrial Relations Grants Program
      • Panel of experts
  • About us
    • Our key people
    • Our role
    • Our strategic plan
    • Right to information
      • OIR RTI disclosure log
      • Court documents and subpoenas
    • Impact Analysis Statements
  • Connect with us
    • Newsletters and alerts
  • Public consultation
    • Building and Construction Industry (Portable Long Service Leave) Regulation 2013 review
    • Electrical Safety Act 2002 review
    • Work Health and Safety Act 2011 review
    • Quad bikes and side-by-side vehicles safety – Proposed work health and safety regulations
    • Rural plant code of practice review
    • Past consultations

Changes to the QLeave levies collected under the Building and Construction Industry (Portable Long Service Leave) Act 1991

As a part of its commitment to fair and transparent government, the Queensland Government has consulted with building and construction industry stakeholders on its proposal to reverse changes made in 2014 to the levy that funds the portable long service leave (PLSL) entitlements of workers in Queensland’s building and construction industry.

In 2014, changes were made to the structure and rate of the levy collected by QLeave under the Building Construction Industry (Portable Long Service Leave) Act 1991 (the Act), including:

  • the introduction of a tiered levy structure, which effectively discounted the levy rate for large projects;
  • the exclusion of goods and services tax from the leviable building and construction costs; and
  • a reduction in the PLSL levy rate from 0.3% to 0.25% of a project’s total costs.

The changes reduced the levy revenue that funds the PLSL scheme, and also impacted the revenue from two other levies QLeave collects under the Act - the work health and safety (WHS) levy and the building and construction training levy.

The Queensland Government consulted with industry on a related proposal, being further support for mental health and suicide prevention strategies in the building and construction industry. There is a particularly high incidence of suicide in the building and construction industry. The Government proposes to continue to support targeted industry mental health and suicide prevention strategies.

The Queensland Government has released a Decision Regulatory Impact Statement (PDF, 838KB).

The Decision Regulatory Impact Statement includes consideration of stakeholder feedback received during the consultation period following the release of the Consultation Regulatory Impact Statement (PDF, 469KB) in May 2019.

Following consideration of stakeholder submissions and other representations, the Government will pursue the following actions:

  1. return to a single PLSL levy arrangement (i.e.  the removal of the tiered PLSL levy structure) to be applied to all building and construction projects in Queensland where the costs of works are $150,000 (excluding GST) or more
  2. make no change to the current exclusion of the GST as a component of the leviable cost of works;
  3. increase the PLSL levy rate by 0.1% from 0.25% of assessible project costs to 0.35%; and
  4. investigate alternative ways to fund initiatives that reduce the incidence of suicide and improve mental health outcomes for workers in the building and construction industry in Queensland.

Further information

Written submissions on the proposal and the Consultation Regulatory Impact Statement closed on 30 May 2019. The Office of Industrial Relations thanks all who made written submissions, or who met with OIR to provide their views.

Submissions, unless provided in confidence, are available.

Footer Sub Menu
  • Copyright
  • Disclaimer
  • Privacy
  • Right to information
  • Accessibility
  • Jobs in Queensland Government
  • Impact Analysis Statements
  • Other languages
  • Worksafe
    • Workplace Health and Safety Queensland
    • Electrical Safety Office
    • Workers' Compensation Services
  • Industrial Relations
    • Wage theft information for workers
    • Industrial Relations public sector
    • Queensland Industrial Relations Framework
      • Collective bargaining
      • Commitment to consultation
      • Discrimination
      • Domestic and family violence leave
      • General Protections (Adverse Action)
      • Industrial organisations
      • Modern awards
      • Modern employment conditions
      • Request for flexible working arrangements
      • Workplace bullying
    • Building and construction Code of Practice 2000
    • Workplace Rights and Co-operative Industrial Relations Grants Program
      • Panel of experts
  • About us
    • Our key people
    • Our role
    • Our strategic plan
    • Right to information
      • OIR RTI disclosure log
        • OIR RTI disclosure log 2020 and later
        • OIR RTI disclosure log 2019
        • OIR RTI disclosure log 2018
        • OIR RTI disclosure log 2017
        • OIR RTI disclosure log 2016
      • Court documents and subpoenas
    • Impact Analysis Statements
  • Connect with us
    • Newsletters and alerts
  • Public consultation
    • Building and Construction Industry (Portable Long Service Leave) Regulation 2013 review
    • Electrical Safety Act 2002 review
    • Work Health and Safety Act 2011 review
    • Quad bikes and side-by-side vehicles safety – Proposed work health and safety regulations
    • Rural plant code of practice review
    • Past consultations