$ php artisan queue:table
$ php artisan queue:failed-table
$ php artisan make:migration create_table_queue_logs --create=queue_logs

<?php

use Illuminate\Database\Migrations\Migration;
use Illuminate\Database\Schema\Blueprint;
use Illuminate\Support\Facades\Schema;

class CreateTableQueueLogs extends Migration
{
    /**
     * Run the migrations.
     *
     * @return void
     */
    public function up()
    {
        Schema::create('queue_logs', function (Blueprint $table) {
            $table->bigIncrements('id');
            $table->string('message');
            $table->timestamps();
        });
    }

    /**
     * Reverse the migrations.
     *
     * @return void
     */
    public function down()
    {
        Schema::dropIfExists('queue_logs');
    }
}

$ php artisan migrate

$ php artisan make:model QueueLog
$ php artisan make:job SampleJob

<?php

namespace App\Jobs;

use Illuminate\Bus\Queueable;
use Illuminate\Contracts\Queue\ShouldQueue;
use Illuminate\Foundation\Bus\Dispatchable;
use Illuminate\Queue\InteractsWithQueue;
use Illuminate\Queue\SerializesModels;
use App\QueueLog;

class SampleJob implements ShouldQueue
{
    use Dispatchable, InteractsWithQueue, Queueable, SerializesModels;

    /**
     * Create a new job instance.
     *
     * @return void
     */
    public function __construct()
    {
        //
    }

    /**
     * Execute the job.
     *
     * @return void
     */
    public function handle()
    {
        $log = new QueueLog();
        $log->message = 'Dequeue';
        $log->save();
    }
}

<?php

use App\QueueLog;
use App\Jobs\SampleJob;

/*
|--------------------------------------------------------------------------
| Web Routes
|--------------------------------------------------------------------------
|
| Here is where you can register web routes for your application. These
| routes are loaded by the RouteServiceProvider within a group which
| contains the "web" middleware group. Now create something great!
|
*/

Route::get('/', function () {
    return view('welcome');
});

Route::get('/enqueue', function () {
    $log = new QueueLog();
    $log->message = 'Enqueue';
    $log->save();

    SampleJob::dispatch();

    return 'Enqueue.';
});

runtime: php72

env_variables:
  ## Put production environment variables here.
  APP_KEY: YOUR_APP_KEY
  APP_STORAGE: /tmp
  VIEW_COMPILED_PATH: /tmp
  CACHE_DRIVER: database
  SESSION_DRIVER: database
  QUEUE_CONNECTION: database
  ## Set these environment variables according to your CloudSQL configuration.
  DB_DATABASE: YOUR_DB_DATABASE
  DB_USERNAME: YOUR_DB_USERNAME
  DB_PASSWORD: YOUR_DB_PASSWORD
  DB_SOCKET: "/cloudsql/YOUR_CONNECTION_NAME"

[program:queue-worker]
command = php %(ENV_APP_DIR)s/artisan queue:work
stdout_logfile = /dev/stdout
stdout_logfile_maxbytes=0
stderr_logfile = /dev/stderr
stderr_logfile_maxbytes=0
user = www-data
autostart = true
autorestart = true
priority = 5
stopwaitsecs = 20

$ gcloud app deploy

runtime: php
env: flex

runtime_config:
  document_root: public

beta_settings:
  cloud_sql_instances: YOUR_CONNECTION_NAME

env_variables:
  ## Put production environment variables here.
  APP_KEY: YOUR_APP_KEY
  APP_STORAGE: /tmp
  VIEW_COMPILED_PATH: /tmp
  CACHE_DRIVER: database
  SESSION_DRIVER: database
  QUEUE_CONNECTION: database
  ## Set these environment variables according to your CloudSQL configuration.
  DB_DATABASE: YOUR_DB_DATABASE
  DB_USERNAME: YOUR_DB_USERNAME
  DB_PASSWORD: YOUR_DB_PASSWORD
  DB_SOCKET: "/cloudsql/YOUR_CONNECTION_NAME"

$ gcloud app deploy