Double superannuation coverage
Double superannuation coverage occurs when you are sent to work temporarily in another country and either you or your employer is required to make superannuation (or equivalent) contributions under the legislation of both countries for the same work.
We have agreements with other countries to prevent this happening. Your employer can get a 'certificate of coverage' from us before you leave Australia to give your overseas employer as proof you're covered in Australia and are therefore exempt from compulsory contributions in the other country.
Trustees of a self-managed super fund
If you are a trustee of a self-managed super fund (SMSF) and you intend to work overseas for an extended period, check before you leave that your fund will continue to meet the definition of an Australian super fund.
We have agreements with other countries to prevent double superannuation coverage when you temporarily work overseas and super contributions must be paid by your employer in Australia as well as in the country you are working in.