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

The other country may require you or your employee to pay super (or equivalent) there as well. However, Australia has bilateral agreements with some countries so that you don't have to pay it in both countries. This is as long as you continue to pay compulsory super 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.