Bilateral social security agreement with the Republic of Poland

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 Poland.

About the agreement

When did the agreement start?

The agreement started on 1 October 2010. It also applies to people sent to Poland or Australia for work before this time, but only for super guarantee contributions (or equivalent) made on or after 1 October 2010.

Example

Beata is an Australian resident working in Australia for her Australian employer. Beata's employer sends her to work in Poland for two years, starting 1 July 2010. As Beata's employer must make super contributions for her under the super guarantee legislation, Beata and her employer are exempt from making social security contributions under Polish law from 1 October 2010.

This exemption will only apply from 1 October 2010 - any contributions required under Polish law for the period up to 1 October 2010 must still be made. This means that Beata and her employer must make social security contributions under Polish law for the period from 1 July 2010 to 30 September 2010.

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.

For more information about super guarantee, refer to the Guide to superannuation for employers.

In relation to Polish law, the agreement applies to the relevant Polish social security law. For more information about the agreement and details of Polish social security law, visit the International section of the Department of Families, Housing, Community Services and Indigenous Affairs website at http://www.fahcsia.gov.au/about-fahcsia/international-social-security-agreements

When does the agreement apply?

The agreement only applies where double super coverage occurs. This happens when you or your employee are required to make super contributions (or equivalent) under both the Australian and Polish law for the same work undertaken by your employee.

Employees working temporarily in the other country (seconded employees)

When you send your employee to another country to work for a temporary period (not exceeding five years) and double super coverage occurs, you and your employee are subject only to the super 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

Frank is sent by his Australian employer to work in Poland for two years. Frank's employer must make contributions in Australia under the super guarantee legislation. Frank and his employer must also make social security contributions under relevant Polish law.

As double super coverage occurs, the agreement takes effect and exempts Frank and his employer from making contributions under Polish law. Frank's employer will continue to make contributions as required under the super guarantee legislation in Australia.

This rule also applies where the employee is sent to work for a related company (provided double super 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 super coverage occurs, the employee and employer will be subject only to the law of the first country. For example, if an Australian government employee is sent to work in Poland, only Australian law will apply and the employer and employee will not be required to make social security contributions under Polish law.

The secondment period for government employees to work in Poland is not subject to the five-year limit.

Self-employed people

The agreement does not apply to self-employed Australian residents working in Poland. They are not subject to the super guarantee law in Australia, so double super coverage does not occur.

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 Poland, 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.

You should apply for a Certificate of coverage from us before sending your employee to work temporarily in Poland.