Bilateral social security agreement with the Slovak Republic
If you send an Australian employee to work temporarily in the Slovak Republic, 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 Slovak Republic to be exempted from super payments in the Slovak Republic. 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 the Slovak Republic.
On this page:
About the agreement
Our bilateral social security agreement with the Slovak Republic 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 social security laws in the Slovak Republic.
For information about:
The agreement started on 1 January 2012. The agreement applies to people sent to the Slovak Republic or Australia for work before this time, but only for super guarantee contributions (or equivalent) made on or after 1 January 2012.
Effect for different types of employee
Employees working temporarily overseas
If you send your employee to work in the Slovak Republic 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.
This rule also applies if the employee is sent to work for a related company and double super coverage occurs.
Matthew is sent by his Australian employer to work in the Slovak Republic for two years. Matthew's employer must make contributions in Australia under super guarantee legislation. Matthew and his employer must also make social security contributions under the relevant Slovak law.
As double super coverage occurs, the agreement takes effect and exempts Matthew and his employer from making contributions under Slovak law. Matthew'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 Slovak Republic and double super coverage occurs, only the super laws of Australia will apply.
The agreement doesn't apply to self-employed Australian residents working in the Slovak Republic. They're not subject to super guarantee law in Australia, so double super coverage doesn't occur.
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 the Slovak Republic. If you need coverage for longer than four years, you'll need to write to us explaining the reasons for the extension.
Approval to extend a certificate of coverage is determined on a case-by-case basis. We can grant an extension only with the mutual agreement of the relevant agency in the Slovak Republic, and only in certain circumstances.
An extension may be granted when:
- an individual who was scheduled to replace the employee is unable to do so because of death, serious illness or resignation
- the employee must remain in the country of secondment due to an unexpected personal situation – this includes medical reasons (self, spouse or children) or if the employee's children must stay to complete the school year
- the employee has been under one country's social security system throughout their career and is planning to retire in the immediate future
- the extension is for a short period
- the employee 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 or 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 employee maintains an important role in the reorganisation
- the employee has special skills or background, and the employer makes a strong case for needing the employee to complete a special assignment or project that will be finished within one to four years following 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 the 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 Slovak Republic deals with double superannuation coverage when an employee from one country is sent to work temporarily in the other country.