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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 Belgium.
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When did the agreement start?
The agreement started on 1 July 2005.
What Australian law does the agreement apply to?
The agreement applies to the Australian superannuation guarantee legislation requiring you as the employer to make superannuation guarantee contributions for your employees.
In relation to Belgian law, the agreement applies to the relevant Belgium social security law. For more information and the agreement, visit 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 superannuation guarantee contributions (or equivalent) under both the Australian and Belgian 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 five years) and double super coverage occurs, you and your employee are subject only to the super laws of your home country. This means superannuation guarantee contributions (or equivalent) are only required under the law of the country that your employee is most likely to retire in.
Example
Penny is sent by her Australian employer to work in Belgium for two years. Penny's employer must make contributions in Australia under the superannuation guarantee legislation. Penny and her employer must also make social security contributions under relevant Belgian law.
As double super coverage occurs, the agreement takes effect and exempts Penny and her employer from making contributions under Belgian law. Penny'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 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 a government employee is sent to work in Belgium, only Australian law will apply and the employer and employee will not be required to make social security contributions under Belgian law.
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The secondment period for government employees to work in Belgium is not subject to the five-year limit.
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Self-employed people
The agreement does not apply to self-employed Australian residents working in Belgium. They are not subject to the superannuation guarantee law in Australia and so double super coverage does not occur.
Work on ships and aircraft
If double super coverage occurs for a person working on a ship or aircraft in international traffic, the law that will apply is the law of the country in which the person is a resident.
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 Belgium, we will issue a Certificate of coverage to you on the basis you will continue to make superannuation 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 Belgium.
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Last Modified: Monday, 27 August 2012