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 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 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 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 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.
David is sent by his Australian employer to work in The Netherlands for two years. David's employer must make contributions in Australia under super guarantee legislation. David and his employer must also make social security contributions under the relevant law of The Netherlands.
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.
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.
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.
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
The bilateral social security agreement between Australia and the Netherlands deals with double superannuation coverage when an employee from one country is sent to work temporarily in the other country.