Super for International Workers — Australian Superannuation Guide

Australia’s superannuation system applies to most people who work here — including temporary visa holders, working holiday makers, and international workers. However, the rules differ significantly depending on your visa type, residency status, and where you plan to live in retirement.

Who Is Entitled to Superannuation in Australia?

The Superannuation Guarantee applies to almost all employees working in Australia, regardless of visa status. This means:

• Temporary visa holders (457, 482, student visas) are entitled to SG contributions from their employer
• Working holiday makers (417, 462 visas) receive SG on earnings
• New Zealand citizens on a Special Category Visa (subclass 444) receive SG in the same way as Australian workers
• Overseas workers brought to Australia for specific projects may be covered by bilateral social security agreements

The SG rate is 12% of ordinary time earnings from 1 July 2025, and it applies from the first dollar earned — there is no minimum earnings threshold.

Departing Australia Superannuation Payment (DASP)

When temporary residents leave Australia permanently, they can claim their accumulated superannuation through the Departing Australia Superannuation Payment (DASP). This is a lump-sum withdrawal available after the holder’s visa has expired or been cancelled and they have departed Australia.

DASP is subject to withholding tax, and the rate depends on your visa type:

The high WHM rate — introduced in 2017 — is controversial, as it means working holiday makers retain only 35 cents for every dollar of super they accumulated. The tax applies to the taxable component of the super balance, which for most accumulation funds is the majority of the balance.

DASP applications are lodged through the ATO’s online portal at ato.gov.au/dasp.

NZ Citizens — Trans-Tasman Portability

New Zealand citizens can transfer their Australian super to a KiwiSaver scheme when they permanently return to or relocate to New Zealand. The Trans-Tasman Retirement Savings Portability Scheme allows this transfer, subject to both the Australian fund and the receiving KiwiSaver provider participating in the scheme.

Similarly, NZ KiwiSaver balances can be transferred to an Australian super fund, though this flow is less common. The transferred amount retains its character — it is subject to Australian super rules, including preservation until retirement age.

Australians Working Overseas

Australians working abroad generally stop accruing Australian super while overseas, since their foreign employer has no SG obligation. However, you can continue making voluntary contributions to your Australian fund while working overseas, subject to the standard concessional ($30,000) and non-concessional ($120,000) caps.

One important consideration: if you remain an Australian tax resident while working overseas, you can claim a tax deduction for personal concessional contributions. If you become a non-resident for tax purposes, the rules are more complex.

UK Pension Transfers

Australian residents who previously worked in the UK can transfer their UK pension to an Australian SMSF via the Qualifying Recognised Overseas Pension Scheme (QROPS) mechanism. This is complex, involves both UK and Australian tax rules, and is not suitable for all situations. Independent specialist advice is essential before pursuing a UK pension transfer.

Frequently Asked Questions

Can a temporary visa holder access their super early in Australia? No — temporary visa holders cannot access super early unless they meet a standard condition of release (severe financial hardship, terminal illness, etc.). They can claim DASP after their visa expires and they leave Australia permanently.

How much DASP tax will a working holiday maker pay? Working holiday makers (417 and 462 visas) pay 65% tax on their DASP payment. This means they receive 35% of their accumulated super balance.

Can I transfer my Australian super to an overseas pension? Transfers out of Australian super to foreign pension funds are generally not permitted except under specific bilateral agreements (such as Trans-Tasman portability to KiwiSaver). Seek specialist advice before attempting any international super transfer.

Do I still earn super as an international student in Australia? Yes, if you work for an Australian employer while on a student visa, your employer must pay SG contributions at 12% of your ordinary time earnings. You can claim this as DASP when you leave Australia permanently.

For advice on your superannuation situation as an international worker or expat, speak with a licensed financial adviser via MoneySmart.