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Apply for a Certificate of coverage online.
When we issue a certificate, keep a copy for your records and give the original to your employee to take with them to Norway.
The terms of the agreement also require you to send a copy of the certificate, prior to your employee commencing work in Norway, to the Norwegian authorities at the address below:
NAV National Office for Social Insurance Abroad
PO Box 8138 Dep
N-0033 Oslo
Norway
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When did the agreement start?
The agreement started on 1 January 2007.
What Australian law does the agreement apply to?
The agreement applies to the Australian super guarantee legislation requiring you as the employer to make super guarantee contributions for your employees.
In relation to Norwegian law, the agreement applies to the relevant Norwegian social security law. For more information and the agreement, visit the Department of Families, Housing, Community Services and Indigenous Affairs website at www.fahcsia.gov.au/sa/international
When does the agreement apply?
The agreement only applies where double superannuation coverage occurs. This happens when you or your employee are required to make super contributions (or equivalent) under both the Australian and Norwegian law for the same work undertaken by your employee.
Employees working temporarily in the other country (seconded employees)
Where you send your employee to another country to work for a temporary period (not exceeding three years) and double superannuation coverage occurs, you and your employee are subject only to the laws of your home country. This means super guarantee contributions (or equivalent) are only required under the law of the country that your employee is most likely to retire in.
Example
Sally is sent by her Australian employer to work in Norway for two years. Sally’s employer must make contributions in Australia under the super guarantee legislation. Sally and her employer must also make social security contributions under relevant Norwegian law.
As double superannuation coverage occurs, the agreement takes effect and exempts Sally and her employer from making contributions under Norwegian law. Sally's employer will continue to make contributions as required under the superannuation guarantee legislation in Australia.
This rule also applies where the employee is sent to work for a related company (provided double superannuation coverage occurs).
Government employees working temporarily in the other country (seconded government employees)
Where a government employee is sent from one country to work in the other country temporarily, and double superannuation coverage occurs, the employee and employer will be subject only to the laws of the first country. For example, if a government employee is sent to work in Norway, only Australian law will apply and the employer and employee will not be required to make social security contributions under Norwegian law.
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The secondment period for government employees to work in Norway is not subject to the three year limit.
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Self-employed people
The agreement does not apply to self-employed Australian residents working in Norway. They are not subject to the super guarantee law in Australia so double superannuation coverage does not occur.
Work on ships and aircraft
If double superannuation coverage occurs for a person working on a ship or aircraft in international traffic, the law that will generally apply is the law of the country in which the person is a resident.
Work on the Norwegian continental shelf
Where an employee of an Australian employer is sent to work on the Norwegian continental shelf for a temporary period (not exceeding three years) and double superannuation coverage occurs, the employer will be subject only to the super guarantee law in Australia.
Diplomats
The agreement does not affect the treatment of diplomats and consulate officials under the relevant Vienna Conventions on diplomatic and consular relations.
Certificates of coverage for seconded employees
Where an employee from Australia is sent to work temporarily in Norway, we will issue a Certificate of coverage to you on the basis that you continue to make super guarantee contributions on behalf of your employee.
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You should apply for a Certificate of coverage from us before sending your employee to work temporarily in Norway. You must also send a copy of the certificate, prior to your employee commencing work in Norway, to the Norwegian authorities at the below address:
NAV National Office for Social Insurance Abroad
PO Box 8138 Dep
N-0033 Oslo
Norway
Note - Norwegian employees do not need to provide a copy of a Norwegian issued Certificate of coverage to us or any other Australian government agency, although we may, from time to time, request you to provide copies of Certificates of coverage as part of our ongoing compliance activities.
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Last Modified: Thursday, 11 June 2009
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