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

How do you apply for a certificate of coverage?

To apply for a certificate of coverage, select the relevant country below:

If you are unable to apply online or are having difficulties with the application process, phone us on 13 10 20.

By applying for a certificate of coverage for your employee, you are declaring that you will:

continue to make SG contributions on behalf of your eligible employee to an Australian super fund or retirement savings account while they are working overseas
pay enough super according to the Australian SG law
keep records of the level of super paid on behalf of your employee and payments made to Australian super funds or retirement savings accounts.

If you fail to meet the above requirements, we will cancel the certificate and notify the relevant foreign authorities.

Some countries allow an employee to apply for a certificate of coverage. In this case, your employee should check with you first to make sure you fully support them in making the application.

We will generally assess the application within 28 days and, if the request is approved, issue a certificate of coverage to your address. Keep a copy for yourself and give the original certificate to the employee.

We share information about a certificate of coverage with authorities in the country your employee is working in.

If your employee working overseas is a trustee of a self-managed super fund (SMSF), they need to review their SMSF management arrangements before they leave Australia. For more information about managing a SMSF, refer to Running a self-managed super fund (NAT 11032).

Last Modified: Friday, 15 February 2013