Australian employers are required to pay super to their employees when they earn $450 a week or meet specific criteria based on age or industry. Employer requirements can get confusing however when dealing with international workers or sending employees overseas. Here are the requirements employers must follow when handling super payments to workers with different visas.
Temporary residents working in Australia may be eligible to receive super from their employer. Eligibility criteria is the same as it would be for a permanent Australian resident, you must be 18 years or older and have been paid $450 or more (before tax) in a month. Working holiday makers holding a 417 (Working Holiday), 462 (Work and Holiday) or an associated bridging visa can access the super paid as a departing Australia superannuation payment (DASP).
Employees working overseas:
For an Australian employee sent to work overseas, their employer must continue to pay super contributions in Australia for them. The other country may require the employer or employee to pay super there as well if Australia does not have a bilateral agreement with that country. To gain exemption from the super payment in the other country, the employer needs to show the authorities in the other country a certificate of coverage gained from the ATO.
Employees not eligible for super:
There are some international employees that will not be entitled to receive super payments from their employer. These include:
- Non-resident employees that are paid for work they do outside Australia.
- Some foreign executives who hold certain visas for entry permits
- Employees temporarily working in Australia who are covered by a bilateral super agreement. Employers must keep a copy of the employee’s certificate of coverage to verify this arrangement.