Bilateral social security agreements are international agreements Australia has entered into with certain other countries. These agreements address the issue of 'double superannuation coverage'. This happens if you work overseas temporarily for your Australian employer and super guarantee (SG) contributions (or equivalent) must be paid in Australia as well as in the country you are working in.
You or your employer do not have to pay SG contributions (or equivalent) in the other country if all of the following apply:
- there is a bilateral social security agreement with Australia
- you remain covered in Australia by the SG law
- your employer has obtained a certificate of coverage from us.
Australia currently has bilateral social security agreements addressing double super coverage with:
- Austria
- Belgium
- Croatia
- Chile
- Czech Republic
- Finland
- Germany
- Greece
- Hungary
- Ireland
- Japan
- Korea
- Latvia
- former Yugoslav Republic of Macedonia
- Netherlands
- Norway
- Poland
- Portugal
- Slovak Republic
- Switzerland
- United States of America.
The government intends to include provisions addressing double super coverage in all future international social security agreements that Australia negotiates.
The certificate of coverage is accepted by other countries as proof that your Australian employer will continue making SG contributions while you are working in that 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.
We share information about certificates of coverage with authorities in the country of secondment.
Some countries allow employees to make the application for the certificate of coverage themselves. If you are making an application yourself, ensure that your employer supports you making the application.
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 the United States (US) for one year. Sarah agrees.
Sarah's employer applies for a certificate of coverage from us and provides the original certificate to Sarah before she leaves. While Sarah is in the U.S., SG contributions continue to be made by her employer into her super fund. As a result, her employer is exempted from paying equivalent contributions in the U.S.
Can I apply for a certificate if I am self-employed?
No. As self-employed people are not subject to the Australian SG law, the issue of double super 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 that 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.
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If you are leaving to work overseas and are a trustee of a self-managed super fund (SMSF), you need to review the SMSF management arrangements before you leave Australia. For more information about managing an SMSF, refer to Running a self-managed super fund (NAT 11032).
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For more information about bilateral social security agreements and super, refer to the following publications on our website:
Last Modified: Thursday, 20 December 2012