Bilateral social security agreement with Greece - self-employed
People deemed to be self-employed by the Greek authorities but employed in Australia by an Australian employer may be eligible for a certificate of coverage, provided their Australian employer pays super contributions for them in Australia.
If the Australian employer obtains a certificate of coverage for their Greek employee and pays super guarantee for their employment in Australia, the employee may then not have to pay the equivalent of super in Greece.
The employment in Australia can be completely unrelated to the person's 'self-employed' status in Greece.
When completing the request for a certificate of coverage, you'll need to provide an Australian contact name and their phone, fax and e-mail details.
When you receive the certificate, keep a copy for your records and give the original to your employee.
Greg, who is a resident of Greece and a director of a Greek company, is deemed under Greek law to be self-employed, and is required to pay the Greek equivalent of super.
Greg comes to work as an accountant for an Australian company. The Australian company is unrelated to the company in Greece where Greg is a director.
As Greg is employed in Australia, his Australian employer must pay super guarantee under Australian law.
Greg is still required to pay the Greek equivalent of super under Greek law even though his Australian employer is paying super guarantee.
In this situation, Greg's Australian employer can apply for a certificate of coverage. Greg then doesn't have to pay the Greek equivalent of super, provided the Australian employer continues to pay super guarantee on his behalf.
End of example
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About the agreement
The agreement applies when double super coverage occurs – that is, when you or your employee would otherwise have to make super guarantee contributions (or equivalent) in both countries for the same work by your employee. It applies to Australian super guarantee law and Greek social security laws.
For information about:
The bilateral social security agreement with Greece started on 1 October 2008.
Self-employed Australian residents working in Greece
The agreement doesn't apply to self-employed Australian residents working in Greece. They're not subject to super guarantee law in Australia, so double super coverage doesn't occur.
Certificates of coverage for seconded employees
If you send an employee to work temporarily in Greece, we can issue a certificate of coverage to you on the basis that you continue to make super contributions on behalf of your employee.
Information for employers about super obligations when a resident of Greece who is deemed to be 'self-employed' comes to work in Australia as an employee.