Key Points:
Where an organisation operates in more than one country,
it may be necessary to refer to international treaties to find out
whether the work is done outside Australia or whether an
international social security agreement applies.
Globalisation presents the world with a range of opportunities
and challenges. For human resource departments and superannuation
practitioners, one challenge is the application of the
superannuation guarantee legislation.
Introduction
Where an organisation operates in more than one country, there
are a range of exemptions under s 27 of the Superannuation
Guarantee (Administration) Act 1992 (SGAA) that can potentially
apply to take a worker outside of the compulsory superannuation
regime. Before advising on whether an employer is required to pay
superannuation contributions for an employee, I suggest finding out
answers to the following:
