|
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 The Netherlands.
|
When did the agreement start?
The agreement started on 1 April 2003.
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 The Netherlands law, the agreement applies to the relevant social security law of The Netherlands. 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 in circumstances 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 The Netherlands 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 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
David is sent by his Australian employer to work in The Netherlands for two years. David's employer must make contributions in Australia under the super guarantee legislation. David and his employer must also to make social security contributions under the relevant law of The Netherlands.
As double superannuation coverage occurs, the agreement takes effect and exempts David and his employer from making contributions under The Netherlands law. David'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 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 the employer will be subject only to the law of the first country. For example, if a government employee is sent to work in The Netherlands, only Australian law will apply and the employer and employee will not be required to make social security contributions under The Netherlands law.
|
The secondment period for government employees to work in The Netherlands is not subject to the five year limit.
|
Self-employed people
The agreement does not apply to self-employed Australian residents working in The Netherlands. They are not subject to the super guarantee law in Australian 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 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 The Netherlands we will issue a Certificate of coverage to you on the basis that you will 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 The Netherlands.
|
Last Modified: Thursday, 11 June 2009
Subscribe
