10.14.1.40 Double Coverage - Agreement with Germany

Double coverage

The Supplementary Agreement on Social Security between Australia and Germany addresses double coverage. Double coverage arises where an employee is sent temporarily from one country to work in the other and compulsory superannuation contributions (or equivalent) are required under the laws of both countries in respect of the same work.

The Supplementary Agreement provides that Australian and German employees sent to work temporarily in the other country will remain subject only to the relevant laws of their country of permanent residence. In Australia's case, this relates to the Superannuation Guarantee.

All enquiries regarding double coverage should be referred to the ATO which is responsible for the administration of Australia's Superannuation Guarantee.

Act reference: SS(IntAgree)Act Schedule 14 Germany

Last reviewed: 16 May 2016