Superannuation Bilateral Agreements

superannuation bilateral agreements

If there is a superannuation bilateral agreement between Australia and the country you are working in, it may be possible for your employer to make compulsory superannuation guarantee contributions into your Australian superannuation fund while working and living abroad.

Australia has agreements with a number of countries addressing the issue of ‘double superannuation coverage’ for certain employees. This happens when an eligible employee works temporarily in another country and your employer is required to make super contributions (or equivalent), under the laws of both countries for the same work.

The agreements on double super coverage form part of broader international agreements on social security between Australia and a number of other countries.

Under these superannuation bilateral agreements, your employer is exempt from making super contributions (or equivalent) in the country you are temporarily working in, provided you remain covered by compulsory super guarantee arrangements in Australia.

Australian superannuation bilateral agreements
As at 1 January 2015, Australia had entered into around 20 bilateral agreements relating to superannuation.  The list of countries with superannuation bilateral agreements is shown below.
[av_one_half first]
  • Austria
  • Belgium
  • Chile
  • Croatia
  • Czech Republic
  • Finland
  • Germany
  • Greece
  • Hungary
  • Ireland
  • Japan
[/av_one_half] [av_one_half]
  • Korea
  • Latvia
  • former Yugoslav Republic of Macedonia
  • The Netherlands
  • Norway
  • The Republic of Poland
  • Portugal
  • Slovak Republic
  • Switzerland
  • United States of America

Our article What happens to my Australian superannuation when moving overseas covers more of the implications for Australian expats when it comes to superannuation.


Disclaimer : This information is for educational purposes only and does not constitute financial or taxation advice. As this information is not advice and has been prepared without taking into account your objectives, financial situation or needs you should, before acting on this information, consider its appropriateness for your circumstances. Independent advice should be obtained from an Australian financial services licensee before making investment decisions, and a registered (tax) financial advisor/accountant in relation to taxation decisions. To the extent permitted by law, we exclude all liability for any loss or damage arising in any way.  We may receive referral commissions from companies referred in this article.

About the author


Craig is an Australian Expat and the founder of The Australian Expat Investor. Craig is passionate about investing, and while Craig cannot give personal financial or tax advice, Craig enjoys sharing investing, tax, and other tips for Australian expats to help them to build their wealth while living abroad and get the most out of their time living overseas. Get his free ebook on 9 Financial Surprises That Could Cost Australian Expats Thousands of Dollars

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