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  • Employees working overseas

    If you send an Australian employee to work temporarily in another country, you must continue to pay super contributions in Australia for them.

    The other country may require you or your employee to pay super (or equivalent) there as well. But Australia has bilateral agreements with some countries so that you don't have to pay it there – provided you continue to pay compulsory super contributions for the employee in Australia.

    To gain exemption from the super payment in the other country, you need to show the authorities in the other country a certificate of coverage, which you get from us.

    Apply online for a certificate of coverage, or phone 13 10 20.

    Example: Australian employee working in the US

    Jack is an Australian resident working in Australia for an Australian employer. His employer sends him to work in the United States for one year. Under US law, Jack and his employer must pay compulsory social security (covering super) contributions. In addition, Jack's employer must still pay SG for Jack in Australia.

    The agreement between Australia and the US means Jack and his employer don't need to pay contributions under US law. Jack's employer must request a certificate of coverage from us to ensure the US exemption applies. Jack's employer will continue to make super contributions for Jack in Australia.

    Similarly, a US employee sent to work temporarily in Australia would not have to pay super under Australia's SG laws, as they and their employer would pay contributions solely under the US system.

    End of example

    See also:

    Last modified: 01 Jun 2015QC 33735