Introduction to the Supplementary Agreement on Social Security with Germany
On 9 February 2007 the Minister for Foreign Affairs, the Hon Alexander Downer MP, and the German Federal Minister for Foreign Affairs, Dr Franz-Walter Steinmeier, signed a Supplementary Agreement on Social Security between Australia and the Republic of Germany. The Social Security Agreement signed by the Governments of Australia and Germany in 2000 remains unchanged.
The Agreement cannot come into force until the necessary treaty and legislative processes are completed in both countries. At this stage, it is expected to come into force on 1 October 2008.
The Supplementary Agreement is aimed exclusively at provisions to avoid "double coverage." The existing Social Security Agreement between Australia and Germany will not be affected and will continue to help people to get pensions from both countries.
Double coverage can arise when employees are sent to another country to work. The Supplementary Agreement regulates this so that contributions do not need to be made into both countries' compulsory pension/superannuation systems for employees who are seconded to work temporarily in the other country. Seconded workers from Germany will continue to be covered by the German social security system and will not be subject to Australia's Superannuation Guarantee. Similarly, Australian workers seconded to Germany will remain subject to Australia's Superannuation Guarantee and will not need to make contributions to the German social security system.
The Australian Taxation Office is responsible for the administration of double coverage provisions. If you need more information on this aspect of the agreement you can contact the Australian Taxation Office on 13 1020.
Related information
Supplementary Agreement on Social Security between Australia and Germany