10.9.1.40 Double Coverage - Agreement with Ireland

Double coverage

Part II of the Agreement includes provisions that address double coverage. Double coverage can arise where an employee is sent from one country to the other and compulsory superannuation (or equivalent) contributions are required under the laws of both countries.

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

All enquiries about double coverage provisions should be referred to the ATO who are responsible for the administration of Part II.

Act reference: SS(IntAgree)Act Schedule 8 Ireland

Last reviewed: 9 November 2015