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  • Countries Australia has bilateral agreements with

    Australia currently has bilateral social security agreements addressing double super coverage with:

    • Austria
    • Belgium
    • Croatia
    • Chile
    • Czech Republic
    • Finland
    • Germany
    • Greece
    • Hungary
    • India
    • Ireland
    • Japan
    • Korea
    • Latvia
    • Norway
    • Poland
    • Portugal
    • Republic of Estonia
    • Slovak Republic
    • Switzerland
    • The Netherlands
    • United States of America
    • the former Yugoslav Republic of Macedonia.

    The government intends to include provisions addressing double super coverage in all future international social security agreements that Australia negotiates.

    Certificate of coverage

    A certificate of coverage is accepted by other countries as proof that your Australian employer will continue making super guarantee contributions while you're working in that country.

    An application for a certificate of coverage should generally be made by your employer before you leave Australia. If the application is approved, your employer should provide you with the original certificate of coverage and keep a copy for their records.

    We share information about certificates of coverage with authorities in the country of secondment.

    Example

    Sarah is an Australian resident working in Sydney for an international accounting firm. Sarah's manager asks her if she would like to take the opportunity to work in the company's office in the United States (US) for one year. Sarah agrees.

    Sarah's employer applies for a certificate of coverage from us and provides the original certificate to Sarah before she leaves. While Sarah is in the US, super guarantee contributions continue to be made by her employer into her super fund. As a result, her employer is exempted from paying equivalent contributions in the US.

    End of example

    Eligibility for a certificate of coverage

    You are only eligible to apply for a certificate of coverage if you accept an Australian employer's offer to work temporarily overseas in a country that has a bilateral social security agreement with Australia. It is not available if you choose to take a new job opportunity with an overseas employer.

    If you are leaving to work overseas and are a trustee of a self-managed super fund (SMSF), you need to review the SMSF management arrangements before you leave Australia.

    If you are self-employed, you are not subject to the Australian super guarantee law, so the issue of double super coverage does not arise.

    See also:

      Last modified: 06 Feb 2018QC 19821