Incolink, BERT and CIPQ redundancy fund contributions explained

Incolink and BERT collect construction worker redundancy contributions required by some EBAs. CIPQ is different: it generally funds income protection, not a worker's redundancy balance. Your agreement, classification and contribution schedule decide what to pay and when.

What each fund actually covers

Think of these payments as separate employer obligations, even when they appear beside each other in an EBA schedule.

Incolink commonly administers redundancy and other worker entitlement arrangements in Victoria and Tasmania. An employer contributes for covered workers under the applicable agreement and fund rules.

BERT, the Building Employees Redundancy Trust, performs a similar redundancy fund role in Queensland. Contributions build an entitlement that may be available when a worker becomes redundant or meets another release condition.

CIPQ, Construction Income Protection Queensland, generally provides income protection benefits. A CIPQ premium does not normally become part of the worker's BERT redundancy balance.

Coverage is not decided by geography alone. A project's registered enterprise agreement, award coverage, employer membership and fund deed all matter. Start with the agreement listed for the job. Our EBA guides explain how those documents fit together.

Incolink, BERT and CIPQ compared

Scheme	Common purpose	Typical payroll basis	Main check before paying
Incolink	Redundancy and related worker entitlements	A set contribution for each eligible worker and contribution period	The applicable EBA schedule, worker class and current Incolink rules
BERT	Construction industry redundancy benefits	A set contribution under a Queensland construction agreement	The EBA rate, effective date and BERT membership details
CIPQ	Income protection cover	A separate employer premium for each covered worker	The insurance category, eligibility rules and current premium schedule

The table is a guide, not a rate sheet. There is no single national Incolink, BERT or CIPQ rate. Rates can change during an EBA's life and can differ between agreements, occupations and worker categories.

Find the obligation in the EBA

Don't begin with last month's payroll setting. Begin with the clause.

Check the registered agreement and any incorporated schedules for:

1. The named fund or approved alternative fund.
2. Covered classifications, including apprentices and casuals.
3. The contribution rate and its effective date.
4. Whether the rate is weekly, daily, monthly or based on hours.
5. Treatment of leave, public holidays, RDOs and unpaid absences.
6. The remittance deadline and any late payment rules.

Also check whether a replacement agreement has started. Construction payroll often goes wrong when the base rates are updated but the redundancy and insurance schedules are left on the old figures.

How to calculate the contribution

The basic calculation is:

Eligible contribution units × rate applying for that period = employer contribution

The tricky bit is the eligible unit. One agreement may require a full weekly contribution when the employee performs any covered work that week. Another may provide a daily rate for a partial week. A monthly amount may have its own rules for starters and leavers.

Do not convert a weekly rate to monthly by automatically multiplying it by 4.333. Do not divide a monthly rate by the number of payroll weeks unless the agreement or fund instructions permit it.

Use effective-dated payroll rules. If a contribution rate changes during a monthly remittance period, calculate the old and new portions separately. Keep the EBA schedule or fund notice supporting the change.

Keep redundancy, insurance and super separate

Set up different payroll codes for Incolink or BERT redundancy contributions and CIPQ insurance premiums. This makes the fund portal reconciliation much easier.

These employer payments are not ordinary gross wages paid to the worker. They should not simply be added to taxable earnings, leave accruals or overtime calculations. Where the fund makes a benefit payment directly to the worker, the fund normally handles its own payment and withholding obligations.

Super is a separate test. As at August 2026, the statutory super guarantee rate is 12 per cent, applying from 1 July 2025. An EBA may also require a minimum weekly super amount that produces a higher payment than the ordinary statutory calculation. Check the minimum weekly super calculator rather than treating a redundancy contribution as super.

GST and deductibility can depend on the fund, payment type and documentation. Use the fund's invoice or remittance statement and your accountant's advice. Do not add GST just because the item has been set up as an employer expense.

Reconcile every remittance

A good monthly check compares four things:

• employees who performed covered work
• payroll contribution records
• the fund portal member list
• the remittance total and payment confirmation

Match workers by member number, not just name. Watch for new starters without a fund number, employees transferred between projects, duplicate members and terminated workers who remain active in the portal.

As at August 2026, Fair Work payroll and employment records generally need to be retained for 7 years. Keep enough detail to show the worker, period, rate, EBA source, amount and payment date.

Late contributions can lead to administration charges, interest, lost insurance cover or an EBA underpayment. The exact consequence depends on the fund rules and agreement, so use the stated remittance deadline rather than a date copied from another scheme.

What happens when employment ends

A fund balance and an employer's termination obligation are related, but they are not automatically the same thing.

As at August 2026, the general National Employment Standards redundancy scale runs from 4 to 16 weeks for eligible employees. Employers with fewer than 15 employees are generally small businesses for this rule. However, construction awards and EBAs may contain industry-specific redundancy schemes, and those provisions can change which redundancy rule applies.

Read the termination clause before offsetting or withholding anything. Confirm whether fund contributions satisfy the applicable industry scheme, whether an additional employer payment is due, and who requests the worker's fund benefit.

Annual leave, long service leave, notice and final wages remain separate calculations. A BERT or Incolink balance should not be entered as an employer-paid termination amount when the fund will pay it directly.

A practical payroll check

For each covered project, keep a short register showing the EBA, fund, worker classes, current rate, effective date and remittance deadline. Review it whenever a new EBA, variation or contribution notice arrives.

That gives payroll a clean answer when a site manager asks why one worker has BERT and CIPQ, while another worker has Incolink or no fund contribution at all.