- Aprile 08, 2021
Bilateral social security agreements are international agreements concluded by Australia with certain countries. These agreements address the issue of “double superannuation coverage” that occurs when you work temporarily for your Australian employer abroad and have to pay super premiums (or equivalent contributions) in Australia and the country where you work. The agreement does not affect the application of Australian or German laws to employees working on a sea vessel. The agreement does not affect the treatment of diplomats and consular officials under the Vienna Convention on Diplomatic and Consular Relations. Permission to renew a coverage certificate is set on a case-by-case basis. We can only grant an extension with the mutual agreement of the competent authority in the United States and in certain circumstances. The German agreement works a little differently from most of the agreements that Australia has with other countries. If you apply for a coverage certificate for your employee sent to Germany, you must, as an Australian employer, indicate the corresponding section of the agreement that applies to the employment situation. The agreement does not apply to independent Australian residents working in the United States. They are not subject to super warranty law in Australia, so double super coverage does not occur. Franz-Peter was sent by his Australian employer XYZ Bank Limited to work in Germany for two years.
During his stay in Germany, Franz-Peter remained directly employed by XYZ Bank Limited. While working in Germany, Franz-Peter remained covered by the Australian super-law on warranty and by German laws – hence the double super-recovery. Since there is double super-coverage and Franz-Peter remains in the direct employment of his Australian employer, Article 5 of the endorsement comes into force and frees Franz-Peter and his employer from the contribution obligation under German law. XYZ Bank Limited will continue to make contributions, as required by the super-guarantee of legislation in Australia. Our bilateral social security agreement with the United States applies in the case of dual coverage – that is, if you or your employee otherwise had to pay super premiums (or equivalent bonuses) for the same work in both countries. It applies to Australian super-bankruptcy and U.S. social security laws. Bill was sent by his Australian employer to work in India for two years. Bill will continue to be covered by super warranty Australian legislation as well as Indian laws during work in India – so double super-coverage occurs.