Police Commissioner Ian Stewart announced a restructure last month, with cuts to 100 commissioned officers and 200 support staff.
Eight police support staff in Cairns in the state's far north have been told their jobs are in jeopardy.
The QPU also says uncertainty over a restructure is likely to have an impact on recruitment.
QPU far north spokesman Sergeant Martin Bristow says there has been limited detail on which jobs will go since the Commissioner visited regional areas more than a month ago.
"Honestly - and I've spoken to a number of other people - they say that morale is the lowest they've seen in 20 years - it's very difficult," he said.
"There's a lot of people that are starting to become disengaged.
"There's talk that there'll be no promotional aspects or career aspects, so it's very difficult.
"It'll cause issues with recruiting because people will look at other options rather than going into a police service that's stalled."
However, Mr Stewart denies it is affecting recruitment.
"Our recruitment numbers aren't dropping off and it's certainly something that we're keeping an eye on" he said.
"Obviously, a restructure of any sort causes ripple effects right across the board - both internally and externally of the organisation - but doing nothing has never been an option."
Sergeant Bristow says the QPU is also awaiting recommendations from a review of the police service by former Australian Federal Police commissioner Mick Keelty.
"The union just hasn't been advised of what's going on - there's been a lot of talk, but no action," he said.
"I had one senior officer explain it to me as being told to play a football game - to go out there and win, but you have to make up the rules as you go and if you get the rules wrong, then you'll get penalised."
But Mr Stewart says he does not believe the Keelty review will have a significant impact on the restructure.
He says formal redundancy offers will be made to administrative staff over the next month and he is hoping to finalise decisions regarding commissioned officers in the near future.
"Part of that relates to the work of the implementation teams who have the ability to come back and ask for changes in the structure, and in fact I am considering some of those at the moment," he said.
"Once we get the entire structure sorted we can then talk to, or provide an expression of interest out, to the affected officers."