Whether you can make or receive super contributions while working overseas depends on your residency status, the type of employer, and your employment arrangements. Here’s a guide for Australians working or living abroad.
Personal Voluntary Contributions From Overseas
You can make personal voluntary contributions to your Australian super fund from overseas:
Non-Concessional Contributions (after-tax)
- Eligible: Any person with an active Australian super account, regardless of residency
- Cap: $120,000/year (or up to $360,000 bring-forward if total super balance allows)
- How: International bank transfer to your super fund’s bank account or BPAY reference
- No Australian tax return required to make these
Personal Deductible (Concessional) Contributions
- You must have Australian taxable income to claim a deduction
- If you are a non-resident for Australian tax purposes with no Australian income, there is generally no deduction available — the contribution can still be made, but it would be treated as non-concessional
- If you remain a tax resident (e.g., short-term overseas posting), you can still claim deductions
Employer Super Obligations for Overseas Workers
Australian Employer, Employee Working Overseas
If you are employed by an Australian company and sent overseas:
- The SG obligation depends on whether Australian employment law continues to apply
- Generally, SG continues for a period if the employee remains on the Australian payroll
- For extended overseas assignments (e.g., 2+ years), employment may be transferred to a local entity — at which point Australian SG may cease
International agreements (“reciprocal agreements”): Australia has social security agreements with some countries (US, Germany, Japan, etc.) that determine which country’s social security/retirement system applies. These can exempt Australian employers from paying local pension contributions (and vice versa). Your employer should check the applicable agreement.
Foreign Employer
If you work for a foreign employer with no Australian presence, there is generally no Australian SG obligation. Contributions, if any, must be voluntary.
The Concessional Contribution Cap and Overseas Income
The concessional cap ($30,000 in FY2024–25) is a cap on all concessional contributions — including employer contributions made while overseas and personal deductible contributions. If an Australian employer continues paying SG while you work overseas, those payments count toward your cap.
Tax on Super While Overseas
The super fund continues to pay 15% tax on investment earnings in the accumulation phase, regardless of where you live. This is a fund-level tax — it does not affect you personally until you withdraw.
On withdrawal, non-residents may be subject to Australian withholding tax depending on the type of benefit and applicable tax treaty. See UK Pension Transfer for one example of cross-border complexity.
Maintaining Your Super While Overseas
To keep your account in good standing:
- Keep your TFN registered with the fund
- Update your overseas contact address
- Confirm insurance stays active (inactivity rules may cancel it)
- Log in periodically via the fund’s online portal
For more: Super for Expats, Super Living Overseas, Notice of Intent Deadline. For advice on super contributions while overseas, speak with a licensed financial adviser via MoneySmart.