Queensland QLeave Levy: When a $150,000 Project Must Pay It

A licensed contractor carrying out residential construction work in Queensland valued at $150,000 excluding GST or more must pay the QLeave levy in addition to the home warranty premium, according to the Queensland Building and Construction Commission (QBCC) guidance updated 6 Dec 2022. For the separate home-warranty calculation, the QBCC says insurable value adds materials—even if supplied by others—labour, including the QLeave levy for projects valued at more than $150,000 excluding GST, and GST, while excluding the QBCC premium; the same guidance rounds the levy to the nearest dollar and the home warranty premium to the nearest 5c or 10c.

figures checked 1 October 2026

When exactly is the QLeave levy payable?

The QBCC’s threshold combines the following conditions:

Test	QBCC rule
Type of work	Residential construction work
Location	Queensland
Contractor	Licensed
Project value	$150,000 excluding GST or more
Amount payable	QLeave levy in addition to the home warranty premium
GST	Excluded from the QLeave levy
Value basis	The cost paid by the project owner

Because the threshold says $150,000 or more, a project valued at exactly $150,000 excluding GST meets the QLeave levy trigger.

Is the QLeave levy the same as home warranty insurance?

No. The QLeave levy is an additional amount for a project that reaches the relevant threshold.

The QBCC’s What is home warranty insurance guidance, updated 11 May 2025, describes home warranty insurance for fixed-price and cost-plus residential contracts as a premium paid by the contractor to the scheme. The contractor collects the premium from the homeowner, includes it in the contract and pays it before work begins.

How does the QLeave value differ from the home-warranty insurable value?

The two calculations use different bases and should not be treated as interchangeable.

For the QLeave levy, the QBCC defines the value of work as the cost paid by the project owner. The project threshold is assessed excluding GST, and the levy itself excludes GST.

For the home-warranty insurable value, include:

• All building and other material values, even if another party supplies them. For calculation purposes, the materials are treated as though the contractor provides them.
• Labour.
• The QLeave levy for projects valued at more than $150,000 excluding GST, as stated in the QBCC’s insurable-value formula.
• GST.

The QBCC premium itself is excluded from the home-warranty insurable value.

The cost of associated work included in the contract also forms part of the insurable value. The QBCC gives these examples:

• Landscaping
• Driveways
• Fences
• Pool fences
• Retaining walls
• Air conditioning
• Hot water systems
• Security doors and grills

Which amount should be calculated first?

The QBCC says the cost of each premium or levy must be included when calculating the other. It also says paying the two amounts in either order produces the same end result.

The QBCC provides two calculation sequences:

1. Pay the QLeave levy first, then include the cost of the levy before calculating the home warranty premium.
2. Calculate the home warranty premium first, then calculate the QLeave levy.

Choose the sequence that matches the required notification and payment process, but ensure each amount is included when calculating the other.

How are the QLeave levy and home warranty premium treated?

Under the QBCC guidance updated 6 Dec 2022:

Amount	Treatment
QLeave levy	Rounded to the nearest dollar
Home warranty premium	Rounded to the nearest 5c or 10c
Home warranty premium table	Premiums increase in $1,000 increments relative to the insurable value
Amount above a threshold	An insurable value any amount over a $1,000 threshold moves to the next premium level
GST in the home warranty premium	Included
QBCC premium in the insurable value	Excluded

What should be checked before finalising the figures?

Before finalising a project value or payment:

• Confirm that the work is licensed residential construction in Queensland.
• Use the owner-paid cost as the value of work for the QLeave calculation and assess the threshold excluding GST.
• Record all associated work included in the contract.
• Include all material values, even when someone else supplies the materials.
• Include labour and GST in the home-warranty insurable value.
• Include each charge when calculating the other and apply the QBCC’s rounding and premium-table rules.
• Check the current regulator page and the relevant policy PDS.

For information about notifying and paying the QLeave levy, the QBCC’s 6 Dec 2022 guidance lists 1300 753 283 and levies@qleave.qld.gov.au.

This is general information, not financial or legal advice. Check the current QBCC page and your policy’s PDS before relying on a calculation.

Sources

• Calculating the premium | Queensland Building and Construction Commission
• What is home warranty insurance | Queensland Building and Construction Commission

FAQ

Does the $150,000 QLeave threshold include GST?

No. The QBCC threshold is $150,000 excluding GST or more, and the QLeave levy excludes GST.

What happens if the project is valued at exactly $150,000 excluding GST?

The project meets the QLeave levy trigger because the threshold includes $150,000. However, the QBCC’s insurable-value formula uses the wording “more than $150,000” when describing the inclusion of the levy in labour. Confirm the treatment of an exact-threshold project with the QBCC before finalising that calculation.

Do materials supplied by someone else reduce the home-warranty insurable value?

No. The QBCC requires the material values to be included even if another party supplies them. The calculation also treats all building and other materials as though the contractor provides them, even where that is not the actual arrangement.

Can the QLeave levy and home warranty premium be calculated in either order?

Yes. The QBCC says either order produces the same end result, provided the cost of each amount is included when calculating the other.

Does the QLeave levy replace the home warranty premium?

No. A licensed contractor carrying out residential construction work valued at $150,000 excluding GST or more must pay the QLeave levy in addition to the home warranty premium.