10.20.1.40 Double Coverage - Agreement with Norway

Double coverage

Part II of the Agreement addresses the problem of 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.

In general, the Agreement provides that Australian and Norwegian employees sent to work in the other country will remain subject to only the relevant laws of their home country, in Australia's case, the Superannuation Guarantee Scheme.

All enquiries regarding double coverage should be referred to the Australian Taxation Office which is responsible for the administration of the Superannuation Guarantee Scheme.

Act reference: SS(IntAgree)Act Schedule 19 Norway
Last reviewed: 20 September 2017