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  • Applying for a certificate of coverage

    You should apply for a certificate of coverage before your employee leaves Australia.

    We'll generally assess your application within 28 days and, if the request is approved, issue a certificate of coverage to your Australian business address. Keep a copy for your records and give the original certificate to your employee to take with them overseas.

    How to apply

    You or your registered agent can apply for a certificate of coverage, access the Certificate of Coverage request form online.

    Log in to the Business Portal:

    • select Online forms
    • select Certificate of coverage request.

    For tax professionals log in to Online services for agentsExternal Link.

    • select Lodgment then Client forms
    • select Certificate of coverage request form.

    You can use Access Manager to manage access and permissions to your account and our online services.

    See also:

    Amendment or extension requests

    You or your registered agent can lodge an amendment or extension to a previously submitted request online.

    Log in to the Business Portal:

    • select View previous request
    • select Submitted requests
    • select Edit beside the form that you want to amend or request an extension.

    A recent transfer of data has increased the number of previously processed requests appearing under the View previous request tab. Every effort has been made to migrate all previous requests – however this wasn't possible in all instances.

    Log in to Online services for agents:

    • select Lodgments
    • select Client forms
    • select Certificate of coverage request form
    • at History select Edit.


    If you're experiencing problems with the certificate of coverage request form, refer to troubleshooting for known issues.

    If you need further help, email us at

    If you're unable to access our online services, phone us on 13 10 20 to request a paper form.

    Overview of the bilateral agreements

    Country and start date of agreement


    Start date


    1 March 2017


    1 July 2005


    1 July 2004


    1 July 2004

    Czech Republic

    1 July 2011


    1 July 2009


    1 October 2008

    Greece (not self-employed)

    1 October 2008

    Greece (self-employed)

    1 October 2008


    1 October 2012


    1 January 2016


    1 January 2006


    1 January 2009


    1 October 2008


    1 January 2013

    Former Yugoslav Republic of Macedonia

    1 April 2011

    The Netherlands

    1 April 2003


    1 January 2007

    The Republic of Estonia

    1 January 2018

    The Republic of Poland

    1 October 2010


    1 October 2002

    Slovak Republic

    1 January 2012


    1 January 2008

    United States of America

    1 October 2002

    If the country where you're sending your employee is not in the list above, we don't have a bilateral agreement for double super coverage with that country. You will still need to pay super guarantee in Australia for your employee and also in the other country as required by the laws in both countries.

    Employer responsibilities

    By applying for a certificate of coverage for your employee, you're declaring that you will:

    • continue to make the required super guarantee contributions on behalf of your employee to a complying super fund or retirement savings account in Australia while they're working overseas
    • keep records of the super paid on behalf of your employee.

    We share information about certificates of coverage with authorities in the country your employee is working in.

    If you fail to meet the above requirements, we will cancel the certificate and notify the relevant foreign authorities. A cancellation means you or your employee will not be exempt from the super (or equivalent) obligations in the other country for the period of the certificate. If you fail to pay super in Australia, you are liable to pay the super guarantee charge to the ATO.

    Self-managed super funds

    If you pay super guarantee contributions to your employee's self-managed super fund (SMSF), ask your employee to check their SMSF management arrangements before they leave Australia.

    Members travelling overseas for an extended period will need to ensure the SMSF maintains its complying Australian super fund status. You'll need to pay super guarantee contributions for your employee to a different fund if the SMSF is no longer a complying fund.

    See also:

      Last modified: 06 Mar 2020QC 16526