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  • Bilateral social security agreement with The Netherlands

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

    Before you send the employee, Apply online 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 can then show the certificate to the authorities in the Netherlands to be exempted from super payments in the Netherlands. The certificate can cover a period of up to five years.

    When you receive the certificate, keep a copy for your records and give the original to your employee to take with them to The Netherlands.

    On this page:

    About the agreement

    Our bilateral social security agreement with The Netherlands 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 the relevant social security laws of The Netherlands.

    For information about:

    The agreement started on 1 April 2003.

    Effect for different types of employee

    Employees working temporarily overseas

    If you send your employee to work in The Netherlands for a period not exceeding five 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

    David is sent by his Australian employer to work in The Netherlands for two years.. David will still be covered by Australia's super guarantee legislation as well as the Dutch laws while working in the Netherlands – therefore double super coverage occurs. .

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

    End of example

    Government employees working temporarily overseas

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

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

    Self-employed people

    The agreement doesn't apply to self-employed Australian residents working in The Netherlands. They're not subject to super guarantee law in Australian so double super coverage doesn't occur.

    Work on ships and aircraft

    If double super coverage occurs for a person working on a ship or aircraft in international traffic, the law of the country in which the person is a resident will apply.

    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 five years

    Generally, a certificate of coverage will cover Australian employees for up to five years employment in The Netherlands. If you need coverage for longer than five years, you'll need to write to us explaining the reasons for the extension.

    We can grant an extension only with the mutual agreement of the Social Insurance Bank in The Netherlands.

    Approval to extend a certificate of coverage is determined on a case-by-case basis, and will generally be granted only where we and the Social Insurance Bank in The Netherlands determine that hardship or other exceptional circumstances exist.

    You will need to provide a supporting document giving reasons for the extension and include:

    • employer's name, Australian business number (ABN) and contact details
    • employee's name
    • certificate number.

    You should attach the supporting document when you apply online for an extension to a previously submitted request.

    We recommend you search for the employee name under the View previous request tab in the business or tax agent portal. You will need to edit this application and attach the supporting document. This will generate a new certificate of coverage reference number.

    See also:

      Last modified: 09 Jul 2018QC 16814