Portable long service leave: CoINVEST and QLeave explained

CoINVEST and QLeave let eligible construction workers carry long service leave between employers in Victoria and Queensland. CoINVEST is mainly funded through employer contributions on covered wages. QLeave records worker service, while project levies fund the Queensland scheme.

That difference matters in payroll. Both schemes need accurate worker and service records, but only CoINVEST normally creates a recurring wage-based employer contribution.

What portable long service leave means

Ordinary long service leave usually depends on continuous service with one employer. Construction does not always work that way. Workers move between builders, subcontractors and projects, often without leaving the industry.

Portable long service leave follows eligible service within the relevant state scheme. A worker can change employers without automatically losing the service already recorded.

It does not mean employers deduct long service leave from wages. It also does not replace annual leave, personal leave, super or entitlements under an award, enterprise agreement or employment contract.

Coverage depends on the worker's duties, the type of work and where it is performed. Do not decide coverage from the employer's business name or ABN alone.

CoINVEST in Victoria

CoINVEST administers portable long service leave for eligible workers in the Victorian construction industry. Employers carrying out covered work must register, identify eligible workers and submit returns showing service and ordinary pay.

As at September 2026, an eligible CoINVEST worker can generally access a benefit after 7 years of recognised service. Seven years equates to 9.1 weeks of long service leave under the scheme's accrual basis.

As at September 2026, 10 years of recognised CoINVEST service produces a 13-week entitlement. This is higher than the common 8.67-week entitlement found in several other long service leave systems.

CoINVEST contributions are calculated using the scheme's current contribution rate and its definition of ordinary pay. The rate can change, so payroll should use the rate published for the relevant return period rather than copying a percentage from an old workbook.

The pay base also needs attention. CoINVEST ordinary pay is not necessarily the same as gross wages, ordinary time earnings for super or the amount reported through Single Touch Payroll. Overtime, allowances, leave payments, bonuses and reimbursements must each be mapped against CoINVEST's rules.

A sensible payroll setup uses a separate CoINVEST pay category or report. Keep the calculation visible rather than burying it inside a general on-cost percentage.

QLeave in Queensland

QLeave administers portable long service leave for eligible Queensland building and construction workers. Employers register eligible workers and report their service, but they do not normally pay a wage-based contribution for each employee.

The scheme is largely funded by levies attached to building and construction work. This is usually handled at the project or contract administration level, not as a deduction from employee pay.

As at September 2026, the combined Queensland building and construction levy is 0.575% of the total cost of work. This includes a 0.35% portable long service leave levy, plus the separate work health and safety and Construction Skills Queensland levy components.

As at September 2026, the levy generally applies when the total cost of building and construction work is $150,000 or more, excluding GST. Exemptions and special valuation rules can apply, so project teams should check QLeave requirements before work begins.

For workers, 2,200 recorded service credits generally represent 10 years of service. At that point, an eligible worker may receive 8.67 weeks of long service leave. A pro-rata payment may be available after at least 7 years in certain circumstances, including permanent departure from the industry, subject to QLeave's claim rules.

CoINVEST and QLeave compared

Payroll point	CoINVEST, Victoria	QLeave, Queensland
Main funding method	Employer contributions based on covered ordinary pay	Levy based on the cost of eligible construction work
Employer payroll task	Report worker service and pay, then pay assessed contributions	Register workers and report eligible service
Standard 10-year benefit	13 weeks	8.67 weeks
Earlier access	Generally from 7 years, subject to claim rules	Pro-rata access after 7 years in limited circumstances
Project cost threshold	Not the main basis for employer contributions	Generally $150,000 excluding GST
Deducted from wages	No	No
Main payroll risk	Incorrect pay base or missing covered workers	Missing worker registrations or incorrect service records

Who should be included

Start with the work actually performed. Tradespeople and workers carrying out on-site construction activities are commonly covered. Some supervisors, apprentices, labourers and working directors may also be covered, depending on their duties and legal status.

Office-only staff, professional staff and workers performing purely administrative duties are often outside construction portable long service leave coverage. A job title is not enough. A person called a project manager may spend most of the week performing covered site supervision, while another person with the same title may do office-based commercial work.

Keep a written coverage decision for borderline roles. Record the worker's duties, work location, relevant award or agreement, and the scheme guidance used. Review the decision if the role changes.

Payroll records to keep

For each potentially covered worker, keep:

• full name, date of birth and contact details
• scheme registration or worker number
• employment start and finish dates
• days of eligible service
• ordinary hours and employment status
• the wage components included in any contribution base
• interstate work locations
• leave without pay, workers compensation and other absences
• evidence supporting any exclusion from the scheme

Reconcile scheme returns to payroll before lodging. For CoINVEST, compare reported ordinary pay with the payroll categories included in the calculation. For QLeave, compare reported service with timesheets, start dates and termination records.

Our payroll operations hub covers the wider controls around pay runs, leave and construction workforce records. You can also use the compliance audit calculator to check whether worker classifications, service dates and payroll treatment agree.

Common mistakes to avoid

The first mistake is treating QLeave like a payroll deduction. The levy belongs to the project cost process. Worker service reporting still belongs in the payroll calendar, but no amount should be withheld from the worker's wages.

The second is calculating CoINVEST on every gross payment without checking the ordinary pay definition. This can overstate contributions. Excluding covered allowances or paid leave can understate them.

The third is waiting until termination to register a worker. Late registration makes service history harder to rebuild and can leave gaps in the worker's record.

The fourth is assuming one state registration covers work across Australia. Portable long service leave schemes are state-based. Reciprocal arrangements may help a worker combine recognised interstate service, but each scheme keeps its own records and calculates its own share of a benefit.

Add scheme checks to onboarding, quarterly or annual return preparation, project commencement and termination. That keeps the records close to the payroll events that created them.