Bilateral agreements - what are my super obligations when my employee is working overseas?

What are your superannuation obligations when your employee is working overseas?

Australia has agreements with a number of countries addressing the issue of 'double superannuation coverage' for certain employees. This happens when your eligible employee works temporarily in another country and you (or your employee) must make super guarantee (SG) (or equivalent) contributions under the laws of both countries for the same work.

The agreements on double super coverage form part of broader international agreements on social security between Australia and a number of other countries.