If you send an Australian employee to work temporarily in another country, you may be required to pay superannuation (or equivalent) in both Australia and the other country.

Australia has bilateral agreements with some countries. These agreements deal with the issue of ‘double super coverage’ and allow employers to apply for a certificate of coverage.

Obtaining a certificate of coverage means the employee is covered by a bilaterial agreement and you are only required to pay super guarantee contributions for the employee in Australia.

To gain exemption from the super payment in the other country if a bilateral agreement exists, you need to show the authorities in the other country a certificate of coverage. You get this certificate from the ATO.

To get a certificate of coverage, you can:

• apply online (see Applying for a certificate of coverage) 
• phone the ATO on 13 10 20.