Portable long service leave by state: CoINVEST, QLeave and MyLeave

CoINVEST in Victoria, QLeave in Queensland and MyLeave in Western Australia let eligible construction workers carry long service leave between employers. Each scheme has different funding, reporting and claim rules, so payroll must treat them separately.

What portable long service leave means

Normal long service leave is usually linked to continuous employment with one employer. Construction is different. Workers often move between employers and projects without leaving the industry.

Portable long service leave records eligible service across those moves. The worker builds service in the state scheme, rather than starting from zero whenever they change employer.

That does not mean every person on a construction site is covered. Coverage depends on the scheme's legislation, the work being performed and, in some cases, the worker's occupation. A project manager, labourer, electrician and office administrator may not all receive the same treatment.

The first payroll job is therefore classification. Work out:

1. Which state scheme applies.
2. Whether the employer must register.
3. Whether each worker performs covered work.
4. Which earnings form the contribution base.
5. Who reports service and who pays the levy.

Keep this separate from awards, enterprise agreements and the employer's ordinary long service leave liability. One does not automatically replace the other.

CoINVEST, QLeave and MyLeave compared

The figures below reflect the scheme settings as at September 2026. Always check the relevant scheme before lodging a return, especially if the work or employment crosses state borders.

Scheme	State	How it is funded	Published rate or threshold	Service guide	Main payroll task
CoINVEST	Victoria	Employer contributions based on covered worker wages	The construction levy is 3.0% of assessable wages, as at September 2026	Generally 13 weeks after 10 years of recorded service	Register covered workers, calculate assessable wages and lodge quarterly returns
QLeave	Queensland	Mainly through levies on eligible building and construction work	The combined project levy is 0.575% where covered work costs at least $150,000 excluding GST, as at September 2026	Generally 8.67 weeks after 10 years of recorded service	Report eligible workers and service, even though ordinary worker returns do not carry an employer payroll contribution
MyLeave	Western Australia	Employer contributions based on covered workers' ordinary pay	The employer contribution rate is 0.5% of ordinary pay, as at September 2026	Generally 8.67 weeks after 10 years of recorded service	Register, report service days and pay quarterly contributions

The service figures are a guide, not an automatic payment promise. Earlier pro-rata claims may be available after 7 years in some circumstances, such as permanently leaving the industry. The scheme checks the worker's record and reason for claiming.

Victoria: CoINVEST

CoINVEST covers eligible work in Victoria's construction industry. Employers carrying out covered work must register themselves and their eligible workers.

The construction levy is 3.0% of assessable wages, as at September 2026. Do not simply apply 3.0% to whatever your payroll system calls gross pay. CoINVEST has its own rules for assessable wages. Your pay categories need to match those rules.

A sensible setup has a separate CoINVEST flag for each worker and a mapped list of included earnings. Check ordinary hours, overtime, allowances, bonuses, leave and termination payments rather than assuming they all receive one treatment.

CoINVEST returns are generally quarterly. Reconcile the return against payroll before lodging it. Look for new starters who were not registered, workers who changed duties, back pay posted into the quarter and employees incorrectly excluded because they worked on several sites.

Eligible workers generally build towards 13 weeks of portable long service leave after 10 years of recorded service, as at September 2026. CoINVEST may pay the worker directly or deal with an employer payment under its claim process. Check the approved claim before putting a leave payment through payroll.

Queensland: QLeave

QLeave works differently. Its building and construction scheme is primarily funded by a project levy, not a percentage contribution attached to every covered worker's pay run.

As at September 2026, the combined levy is 0.575% for covered building and construction work valued at $150,000 or more, excluding GST. The combined amount includes the portable long service leave component and other Queensland construction levies.

This difference catches people. A payroll officer may see no worker contribution invoice and assume there is nothing to report. That is not right. Employers still need to register and report eligible workers and their service so QLeave can maintain individual service records.

QLeave service should be checked against employment dates and covered work. Do not base the report only on the employee's home address or the location of head office. The place and nature of the work matter.

Eligible workers generally receive 8.67 weeks after 10 years of recorded service, as at September 2026. Pro-rata access can apply after at least 7 years where the worker permanently stops performing covered work, subject to QLeave's claim rules.

The project levy and worker service report are related, but they are not the same record. Your project or finance team may handle the levy while payroll handles worker service. Agree on ownership so neither task is missed.

Western Australia: MyLeave

MyLeave covers eligible construction industry employees in Western Australia. Employers report covered workers, service days and ordinary pay, then pay contributions with their returns.

The contribution rate is 0.5% of the worker's ordinary pay, as at September 2026. Use MyLeave's definition of ordinary pay. Do not automatically copy taxable gross, superannuation earnings or an award's ordinary time earnings field.

Eligible workers generally build towards 8.67 weeks after 10 years of service. A pro-rata benefit may be available after 7 years when the worker leaves the construction industry, subject to the statutory conditions.

Quarterly reporting needs a clean service-day calculation. Watch unpaid absences, workers entering or leaving covered roles, duplicate employee records and corrections from earlier quarters. Keep the return confirmation and payroll reconciliation together.

How to set up construction payroll records

Start with a state and scheme field on every employee record. Then record the coverage decision and why it was made. A job title alone is rarely enough.

Use separate payroll categories for each scheme's contribution base. This avoids applying a Victorian wage definition to a Western Australian return. It also makes rate changes easier to audit.

Your quarter-end check should compare:

• registered workers against active covered employees
• reported service against timesheets and employment dates
• assessable wages or ordinary pay against payroll reports
• project locations against the state scheme used
• contribution totals against the general ledger
• claim payments against scheme approvals and payroll tax treatment

If a worker moves interstate, do not transfer their balance yourself. Report the service to the correct scheme for each period. Interstate recognition or transfer arrangements are handled under scheme rules.

For the wider pay-run process, see the payroll operations hub. When checking registrations, contribution bases and historical returns, use the compliance audit checklist.

Common mistakes to avoid

The biggest mistake is treating the three schemes as versions of the same tax. They are not. CoINVEST and MyLeave use employer payroll contributions, but their wage definitions and rates differ. QLeave relies mainly on a project levy while employers still report worker service.

Also watch for these problems:

• registering the company but not its covered workers
• deciding coverage only from an award classification
• using gross wages for every contribution calculation
• missing casual or short-term workers who perform covered work
• continuing to report someone after they move into an uncovered role
• paying a long service leave claim before confirming who is responsible
• assuming a subcontractor arrangement removes every reporting duty

If coverage is unclear, document the facts and ask the relevant authority for a determination. Fixing a worker record early is much easier than rebuilding several years of service and wages.