The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

10.10.1.40 Double Coverage - Portugal

Double coverage

Parts II and III of the Agreement include provisions that address the problem of double coverage. Double coverage can arise where an employee is sent from one country to another and compulsory superannuation (or equivalent) contributions are required under the laws of both countries for the same work. All enquiries about double coverage provisions should be referred to the Australian Taxation Office who are responsible for the administration of it.

In general, the Agreement allows for Australian and Portuguese employees sent to work temporarily in the other country to remain subject only to the relevant laws of their own country - in Australia's case the Superannuation Guarantee Legislation.

Act reference: SS(IntAgree)Act Schedule 9 Portugal

Last reviewed: 9 November 2015

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