• Bilateral social security agreement with Greece

    If you send an Australian employee to work temporarily in Greece, you must continue to pay superannuation guarantee contributions in Australia for them.

    Before you send the employee, apply to us for a certificate of coverage:

    We'll issue a certificate to you on the basis that you'll continue to make super guarantee contributions in Australia for the employee. You or your employee then show the certificate to the Greek authorities to be exempted from super payments in Greece. The certificate can cover a period of up to four years.

    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 to take with them to Greece.

    On this page:

    About the agreement

    Our bilateral social security agreement with Greece 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.

    Effect for different types of employee

    Employees working temporarily overseas

    If you send your employee to work in Greece for a period not exceeding four years – for your business or a related entity – and double super coverage occurs, only the super laws of your home country will apply. This means super guarantee contributions (or equivalent) are required only under the law of the country that your employee is most likely to retire in.

    Example

    Paula is sent by her Australian employer to work in Greece for two years. Paula's employer must make contributions in Australia under super guarantee legislation. Paula and her employer must also make social security contributions under the relevant Greek law.

    As double super coverage occurs, the agreement takes effect and exempts Paula and her employer from making contributions under Greek law. Paula's employer will continue to make super guarantee contributions as required in Australia.

    End of example

    This rule also applies if the employee is sent to work for a related company and double super coverage occurs.

    Government employees working temporarily overseas

    If a government employee is sent to work temporarily in Greece and double super coverage occurs, only the super laws of Australia will apply.

    The secondment period for government employees working in Greece is not subject to the four-year limit.

    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.

    Self-employed Greek people working for an employer in Australia

    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 continues to pay super contributions for them in Australia.

    Diplomats

    The agreement doesn't affect the treatment of diplomats and consulate officials under the relevant Vienna Conventions on diplomatic and consular relations.

    Extension beyond four years

    Generally, a certificate of coverage will cover Australian employees for up to four years employment in Greece. If you need coverage for longer than four years, the agreement allows us to grant an extension only with the mutual agreement of the relevant agency in Greece, and only in certain circumstances.

    An extension may be granted when:

    • an individual who was scheduled to replace the worker is unable to do so because of death, serious illness or resignation
    • the worker must remain in the country of secondment due to an unexpected personal situation – this includes medical reasons (self, spouse, children) or if the worker's children are required to stay to complete the school year
    • the worker has been under one country's social security system throughout his or her career and is planning to retire in the immediate future
    • the extension is for a short period
    • the worker returned to the country of origin for a short period during the period of secondment for unexpected personal reasons – this includes medical reasons (self, spouse, children)
    • the extension for work purposes would be in the national interest of either country
    • cessation will cause undue hardship to the employer or employee
    • there has been a reorganisation of a company and the worker maintains an important role in the reorganisation
    • the worker has special skills or background, and the employer makes a strong case for needing the worker to complete a special assignment or project that will be concluded within one to four years after the four-year secondment period.

    An extension may also be granted in other special circumstances.

    Your request for an extension must be in writing and should include the:

    • employer's name, ABN and contact details
    • employee's name
    • certificate number
    • reason for extension.

    Send your request to:

    Superannuation - Bilateral Agreements
    Australian Taxation Office
    GPO Box 9977
    ADELAIDE SA 5001
    AUSTRALIA

    See also:

      Last modified: 27 Jul 2016QC 21273