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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 Croatia.
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About the agreement
When did the agreement start?
The agreement started on 1 July 2004
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 Croatian law, the agreement applies to the relevant Croatian 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/sa/international
When does the agreement apply?
The agreement only applies 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 Croatian 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 four years) and double superannuation coverage occurs, you and your employee are subject only to the super 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
Maria is sent by her Australian employer to work in Croatia for two years. Maria's employer must make contributions in Australia under the super guarantee legislation. Maria and her employer must also make social security contributions under relevant Croatian law.
As double superannuation coverage occurs, the agreement takes effect and exempts Maria and her employer from making contributions under Croatian law. Maria'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 employer will be subject only to the law of the first country. For example, if a government employee is sent to work in Croatia, only Australian law will apply and the employer and employee will not be required to make social security contributions under Croatian law.
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The secondment period for government employees to work in Croatia is not subject to the four year limit.
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Self-employed people
The agreement does not apply to self-employed Australian residents working in Croatia. They are not subject to the super guarantee law in Australia 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, you should apply in writing to us for a Certificate of coverage.
You should send the written request to:
Australian Taxation Office
PO Box 3100
PENRITH NSW 2740
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 Croatia, we will issue a Certificate of coverage to you on the basis you will continue to make super 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 Croatia.
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Last Modified: Thursday, 11 June 2009
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