Registration

Employers in the community services industry in Queensland must register with QLeave. Click here to register.

Employer returns

Each quarter, employers must complete an employer return detailing the ordinary wages paid to their workers during the return period. QLeave records the days worked and wages received by each worker, which result in service credits accruing towards a long service leave benefit. Once workers have seven years of service recorded, they're entitled to 6.1 weeks of long service leave paid by QLeave.  Click here to read more about completing the employer return.

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. Once you have submitted your employer return you will receive an invoice for the levy due.

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.

Long service leave payments

QLeave doesn't replace an employer's obligation to pay long service leave to their workers under their industrial instrument. If an employer pays long service leave to any of their workers, they can claim reimbursement from QLeave for some, or all, of the payment. Reimbursement can only be claimed for service recorded with QLeave since the scheme started on 1 January 2021. Find out more.

Community services industry

The community services industry is the industry in which entities provide community services in Queensland.

Employer

Employers in Queensland's community services industry are:

• organisations established to provide community services
• individuals who are self-employed and provide community services (registration optional)
• individuals who are self-employed and engage other workers to perform community services work (registration required)
• labour-hire services that supply an organisation with an individual to perform community services work
• entities prescribed by regulation to be an employer (an employer does not include the Commonwealth, State or Local Government).

Community services work

Community services work is work to:

• provide community services or
• support, supervise or manage the provision of community services.

Worker

A worker is an individual who is employed by a community services provider in Queensland to:

• 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
• operate as a sole trader (registration optional).

Each quarter, employers must complete an employer return detailing the ordinary wages paid to their workers during the return period.

The return is a list of all eligible workers recorded as being employed by your company. Click here to read more on completing the employer return.

Employer returns are due:

• 14 April (for the period 1 January to 31 March)
• 14 July (for the period 1 April to 30 June)
• 14 October (for the period 1 July to 30 September)
• 14 January (for the period 1 October to 31 December)

Please note: declared wages for an ABN worker is the invoiced amount (excluding materials) before GST.

Calculating the annual rate of pay

The annual rate of pay is calculated using the worker's classification level and pay point under their industrial instrument. This includes equal remuneration rates, if any. Find out more.

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. QLeave invests levy payments to ensure we can pay long service leave claims to workers, and reimbursement claims to employers.

An Actuary determines the levy rate and it is regularly assessed to confirm it remains appropriate. Click here to view the current levy rate.

Payment options

After the employer return is submitted, QLeave will send an invoice for the levy due. The invoice will provide details on how to pay, and the levy can be paid via credit card, BPay, or EFT.