According to the Queensland Building and Construction Commission (QBCC), 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. Its Calculating the premium guidance was updated 6 Dec 2022. Figures checked 1 October 2026.
Does every plumbing job reach the QLeave threshold?
No. The amount alone is not the only test. The QBCC’s rule applies when the following conditions are met:
| Check | QBCC requirement |
|---|---|
| Contractor | Licensed contractor |
| Type of work | Residential construction work |
| Location | Queensland |
| Project value | $150,000 (excluding GST) or more |
A plumbing job that does not meet the applicable work and licensing requirements cannot be assessed solely by comparing its price with the threshold.
How is the project value calculated?
For the QLeave levy, the QBCC says the value of the work is the cost paid by the project owner. GST is excluded when assessing the $150,000 (excluding GST) threshold and is also excluded from the QLeave levy.
The practical sequence is:
- Identify the cost paid by the project owner for the work.
- Assess that cost excluding GST.
- Check whether it reaches $150,000 or more.
- If it does, account for the QLeave levy separately from the home warranty premium.
The QBCC says the QLeave levy is rounded to the nearest dollar.
Is the QLeave levy the same as the home warranty premium?
No. They are separate charges with different thresholds and GST treatment:
| Item | QLeave levy | Home warranty premium |
|---|---|---|
| Threshold | $150,000 (excluding GST) or more | $3300 and above |
| GST | Excluded from the levy | Included in the premium |
| Rounding | Nearest dollar | Nearest 5c or 10c |
Where the QLeave threshold is met, the licensed contractor pays the levy in addition to the home warranty premium.
How does the levy enter the home warranty premium calculation?
The QBCC says home warranty insurable value is calculated by adding together:
- The value of materials, even if they are supplied by others.
- Labour, including the QLeave levy cost where applicable.
- GST.
The QBCC premium itself is excluded from the insurable value. In other words, the QLeave levy is included in the labour component, while the QBCC premium is not added back into its own insurable-value calculation.
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
Does it matter which charge is calculated first?
No. The QBCC says each premium or levy cost must be included when calculating the other, and the end result is the same whichever amount is paid first.
The QBCC gives these two calculation sequences:
- Pay the QLeave levy first, include its cost, and then calculate the home warranty premium.
- Calculate the home warranty premium first, and then calculate the QLeave levy.
Where can a contractor confirm notification and payment details?
The QBCC lists 1300 753 283 and levies@qleave.qld.gov.au for information about notifying and paying the QLeave levy. Check the current regulator page before relying on a threshold or calculation, and check the PDS for your policy.
This is general information, not financial or legal advice.
Sources
- Queensland Building and Construction Commission (QBCC), Calculating the premium — updated 6 Dec 2022; figures checked 1 October 2026.
FAQ
Does a plumbing project valued at $150,000 always attract the QLeave levy?
Not by value alone. It must be residential construction work in Queensland carried out by a licensed contractor, and the owner-paid project value must be $150,000 excluding GST or more.
Does GST count towards the $150,000 threshold?
No. The threshold is stated as $150,000 excluding GST, and the QLeave levy also excludes GST.
Whose paid cost determines the project value?
The QBCC says the value used to calculate the QLeave levy is the cost paid by the project owner.
Is the QLeave levy included when calculating the home warranty premium?
Where applicable, yes. The levy cost is included in the labour component used to calculate home warranty insurable value. The QBCC premium itself is excluded from that insurable value.
Is the home warranty premium based on the same threshold?
No. The QBCC separately says home warranty insurance is payable on projects valued at $3300 and above, and the home warranty premium includes GST.
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