Bilateral social security agreements are international agreements Australia has entered into with other countries. These agreements address the issue of ‘double superannuation coverage’. This can happen if you work temporarily overseas for your employer and super contributions (or the equivalent) are required to be paid in Australia as well as in the country you are working in.
You or your employer do not have to pay super contributions (or the equivalent) in the other country so long as:
- there is a bilateral social security agreement with Australia
- you remain covered in Australia by the superannuation guarantee
- your employer’s application for a Certificate of coverage is approved by the Tax Office.
Australia currently has bilateral social security agreements covering double superannuation coverage with:
- Belgium
- Croatia
- Chile
- Finland
- Germany
- Greece
- Ireland
- Japan
- Korea
- Norway
- Switzerland
- Portugal
- The Netherlands
- The United States of America.
The government intends to include provisions addressing double superannuation coverage in all future international social security agreements that Australia negotiates.
The Certificate of coverage is taken as proof by other countries that your Australian employer will continue making super contributions while you are working in the other country.
An application for a Certificate of coverage should generally be made by your employer before you leave Australia.
If the application is approved, your employer should provide you with the original Certificate of coverage and keep a copy for their records.
The Tax Office exchanges information about certificates of coverage with authorities in the country of secondment.
Some countries allow the employees to make the application for the Certificate of coverage themselves. If you do apply yourself, ensure that your employer supports you making an application for a Certificate of coverage.
Sarah is an Australian resident working in Sydney for an international accounting firm. Sarah is asked by her manager if she would like to take the opportunity to work in one of the company’s offices in America for one year. Sarah agrees.
Sarah’s employer applies for a Certificate of coverage from the Tax Office and provides the original certificate to Sarah before she leaves. While Sarah is in America, super guarantee contributions continue to be made by her employer into her super fund. As a result, her employer is exempted from paying equivalent contributions in America.
Can I apply for a Certificate of coverage if I am self-employed?
No.
As self-employed people are not subject to the Australian superannuation guarantee, the issue of double coverage does not arise.
I’ve started working overseas – can I apply?
You are only eligible to apply for a Certificate of coverage if you accept an Australian employer's offer to work temporarily overseas in a country which has a bilateral social security agreement with Australia. It is not available if you choose to take a new job opportunity with an overseas employer.
Last Modified: Tuesday, 30 June 2009
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