Superannuation Guarantee. Likewise, employees who are posted temporarily to the territory of ▇▇▇▇▇▇▇- land by their Australian employer remain subject to Australian social security legislation. What does temporarily mean? As a rule, a person may be posted for a maximum of five years. What conditions apply? In the interests of worker protection, a posting presupposes that the person concerned is already insured under the social security system of the State of origin before taking up employment in the host State. In addition, the em- ployer must intend to continue to employ the worker once his posting comes to an end. A direct employment relationship between employee and employer must continue to exist for the entire duration of the posting. In particular an em- ployer who posts a worker abroad must remain able to terminate the em- ployment contract and to broadly define the type of work that the posted em- ployee will perform. The posted employee must work in the interests and on behalf of his/her employer, but the salary doesn’t have to be paid directly by the posting employer. Submission of the certificate of posting/coverage The employer asks the competent institution in the State of origin to issue a certificate of posting (also called certificate of coverage in Australia). This certificate confirms that the posted worker continues to be subject to the social security legislation of the State of origin for the duration of the posting. As such, the worker is exempt from contributions to the compulsory social security schemes of the host State which are covered by the agreement. Competent institutions In Switzerland the competent institutions are the OASI compensation funds. The application form for a certificate of posting as regards postings from Switzerland can be downloaded at the following link (request for certificate of posting). In Australia the competent authority is the Australian Taxation Office (▇▇▇.▇▇▇.▇▇▇.▇▇). The application form for a certificate of coverage as re- gards postings from Australia is available online. May the posting be extended? Should the posting exceed the maximum time limit of five years, it is possible to apply for an extension (up to a maximum total period of 6 years) by sub- mitting a request to the competent authority in the State of origin: - in Switzerland: Federal Social Insurance Office (▇▇▇.▇▇▇.▇▇▇▇▇.▇▇) - in Australia: Australian Taxation Office, ▇▇ ▇▇▇ ▇▇▇▇, ▇▇▇▇▇▇▇ ▇▇▇ ▇▇▇▇ The application form for extending postings from Switzerland is available at the following link (request for a Special Agreement). Information on extensions to postings from Australia is available at the following link. What about family members? Family members (spouse and children) accompanying a worker posted from Switzerland to Australia remain subject to Swiss social security legislation provided that they are not in gainful employment in Australia. In addition, these family members must continue to pay their Swiss health insurance premiums for the entire duration of the posting. Nonworking family members (spouse and children) accompanying a worker posted from Australia to Switzerland are subject to Swiss social security leg- islation, thereby avoiding insurance gaps since Australian social security system cannot offer them any insurance cover. More detailed information on postings can be found in the fact sheet “Social security for posted workers. Contracting states, outside EU/EFTA”. Retirement age in Switzerland The ordinary retirement age in Switzerland is 64 for women and 65 for men. Old-age benefits - Work periods in Switzerland and Australia Australian and Swiss nationals who have worked both in Switzerland and Australia have contributed to both national social security systems. They will therefore receive partial pensions from each State provided that they meet the legal requirements of each State. The rate of the pension they receive will inter alia depend on their insurance record in each State. Who can claim old- age and survivors’ benefits? Australian nationals can claim a Swiss old-age pension (full or partial) under the same conditions as Swiss nationals. This applies equally to Swiss survi- vors’ pensions (widow’s/widower’s/orphan pension). To qualify for a Swiss old-age pension, the claimant must have contributed to the Swiss old-age insurance scheme for at least one year. Survivors can claim a survivors’ pension provided that the deceased had paid contributions to the Swiss social security system for a minimum period of one year. Can old-age and survivors’ pensions be exported? Under Swiss legislation, Swiss nationals may draw a Swiss pension regard- less of the country in which they live. According to the bilateral agreement, an Australian national can claim a Swiss pension under the same conditions that apply to Swiss nationals, i.e. the pension can be exported to any country. A lump-sum payment instead of a pension? Australian nationals or their survivors who do not reside in Switzerland and who qualify for a Swiss old-age and survivors’ pension which is not 10% more than the full ordinary pension receive a one-off lump-sum payment in- stead of a partial pension. If the old-age or survivors’ pension is more than 10% but less than 20% of the full ordinary OASI pension, they can choose between a partial pension or a one-off lump-sum payment. On leaving Switzerland definitively, Australian nationals or their surviving dependents can also choose to apply to the Swiss Compensation Office for a refund of their OASI contributions (see Section 9). Once the one-off lump sum has been paid or the contributions refunded, it is no longer possible to make further claims against the Swiss OASI/DI schemes in respect of paid contributions or corresponding insurance peri- ods. Occupational pensions? The agreement does not cover the legal provisions on occupational old-age, survivors’ and disability insurance. Under the relevant federal legislation (OPA), Swiss and foreign nationals receive equal treatment, i.e. the payment of pensions and other benefit entitlements abroad depend on the statutes and internal regulations of the claimant’s pension fund. If a person has paid occupational pension contributions while working in Switzerland, this person may request that his/her accumulated capital (termination benefit) is paid out in cash provided that this person is relocating from Switzerland to a State that is not a member of either the EU or EFTA. The request must be submit- ▇▇▇ to the competent pension fund or termination benefits institution (insur- ance or bank). Disability benefits Swiss disability insurance legislation provides for the payment of cash bene- fits (pensions and daily allowances) and rehabilitation measures. What are rehabilitation measures? Rehabilitation measures are provided by the Swiss disability insurance scheme with a view to improving the working capacity of individuals with dis- abilities. These measures can be occupational (career counselling, initial vocational training and retraining), medical, or involve the provision of aids (e.g. wheelchair). Entitlement to, and export of rehabilita- tion measures Persons: a) who are subject to compulsory insurance contributions The agreement facilitates the access for Australian nationals living in Swit- zerland to Swiss DI rehabilitation measures. Australian nationals, who are paying compulsory Swiss old-age, survivors’ and disability insurance contributions immediately prior to the onset of their disability, may qualify for rehabilitation measures provided that they continue to reside in Switzerland. Rehabilitation measures cannot be exported. b) who are not subject to compulsory insurance contribu- tions but are insured in the OASI/DI Australian nationals who, at the time of the onset of their disability, are not subject to compulsory insurance contributions but who were insured under the Swiss old-age, survivors’ and disability schemes (e.g. a spouse who is not working but whose working spouse had paid OASI contributions totalling at least double of the minimum amount) may qualify for rehabilitation meas- ures provided that they satisfy certain conditions: they must reside in Swit- zerland and had lived there uninterrupted for a minimum of one year prior to the onset of their disability. Rehabilitation measures cannot be exported. Right of disabled children to rehabilitation measures Minor children may qualify for Swiss disability insurance rehabilitation meas- ures provided that they reside in Switzerland, were born disabled there or have lived in Switzerland without interruption since their birth. Rehabilitation measures for minor children cannot be exported. Specific provisions apply to ensure that children born disabled in Australia receive equal treatment. In certain circumstances, the Swiss disability insur- ance scheme will cover the costs arising from a congenital illness. Entitlement to disability pensions If an Australian national does meet the qualifying requirements stipulated in Swiss disability insurance legislation (i.e. a Swiss minimum insurance period of three years as well as conditions pertaining to the degree of disability), this person may be entitled to a Swiss DI pension, possibly a partial one (prorated to the contributions paid in Switzerland). Can disability pensions be exported? DI pensions of Swiss and Australian nationals whose degree of disability is at least 50% can be exported worldwide. Australian and Swiss nationals whose degree of disability is less than 50% will only receive a Swiss disability pension if they reside in Switzerland. Click on the link below for more information on the Swiss social security system (booklet “Social Secu- rity in Switzerland”).
Appears in 1 contract
Sources: Social Security Agreement
Superannuation Guarantee. Likewise, employees who are posted temporarily to the territory of ▇▇▇▇▇▇▇- land by their Australian employer remain subject to Australian social security legislation. What does temporarily mean? As a rule, a person may be posted for a maximum of five years. What conditions apply? In the interests of worker protection, a posting presupposes that the person concerned is already insured under the social security system of the State of origin before taking up employment in the host State. In addition, the em- ployer must intend to continue to employ the worker once his posting comes to an end. A direct employment relationship between employee and employer must continue to exist for the entire duration of the posting. In particular an em- ployer who posts a worker abroad must remain able to terminate the em- ployment contract and to broadly define the type of work that the posted em- ployee will perform. The posted employee must work in the interests and on behalf of his/her employer, but the salary doesn’t have to be paid directly by the posting employer. Submission of the certificate of posting/coverage The employer asks the competent institution in the State of origin to issue a certificate of posting (also called certificate of coverage in Australia). This certificate confirms that the posted worker continues to be subject to the social security legislation of the State of origin for the duration of the posting. As such, the worker is exempt from contributions to the compulsory social security schemes of the host State which are covered by the agreement. Competent institutions In Switzerland the competent institutions are the OASI compensation funds. The application form for a certificate of posting as regards postings from Switzerland can be downloaded at the following link (request for certificate Application to remain subject to Swiss social insurance legislation during the temporary exercise of postinga professional activity abroad). In Australia the competent authority is the Australian Taxation Office (Office, Super- annuation - Bilateral Agreements, GPO ▇▇▇ ▇▇▇.▇, ▇▇▇.▇▇▇.▇▇ ▇▇ ▇▇▇▇ (Fax +▇▇ ▇ ▇▇▇▇ ▇▇▇▇). The application form for a certificate of coverage as re- gards regards postings from Australia is available online. May the posting be extended? Should the posting exceed the maximum time limit of five years, it is possible to apply for an extension (up to a maximum total period of 6 six years) by sub- mitting submitting a request to the competent authority in the State of origin: - in Switzerland: Federal Social Insurance Office (▇▇▇.▇▇▇.▇▇▇▇▇.▇▇) - in Australia: Australian Taxation Office, ▇▇ ▇▇▇ ▇▇▇▇, ▇▇▇▇▇▇▇ ▇▇▇ ▇▇▇▇ Fax: +▇▇ ▇ ▇▇▇▇ ▇▇▇▇ The application form for extending postings from Switzerland is available at the following link (request for Application to remain subject to Swiss social insurance legislation during the temporary exercise of a Special Agreementprofessional activity abroad). Information on extensions to postings from Australia is available at the following link. What about family members? Family members (spouse and children) accompanying a worker posted from Switzerland to Australia remain subject to Swiss social security legislation provided that they are not in gainful employment in Australia. In addition, these family members must continue to pay their Swiss health insurance premiums for the entire duration of the posting. Nonworking family members (spouse and children) accompanying a worker posted from Australia to Switzerland are subject to Swiss social security leg- islationlegislation, thereby avoiding insurance gaps since Australian social security system cannot offer them any insurance cover. More detailed information on postings can be found in the fact sheet “Social security for posted workers. Contracting statesStates, outside EU/EFTA”. Information on social security schemes not covered by the agreement (e.g. health care and accident insurance) can be found in the fact sheet “Social Security for posted workers – Non-contracting States”. Retirement age in Switzerland The ordinary retirement age in Switzerland is 64 for women and 65 for men. Old-age benefits - Work periods in Switzerland and Australia Australian and Swiss nationals who have worked both in Switzerland and Australia have contributed to both national social security systems. They will therefore receive partial pensions from each State provided that they meet the legal requirements of each State. The rate of the pension they receive will inter alia depend on their insurance record in each State. Who can claim old- age and survivors’ benefits? Australian nationals can claim a Swiss old-age pension (full or partial) under the same conditions as Swiss nationals. This applies equally to Swiss survi- vors’ pensions (widow’s/widower’s/orphan pension). To qualify for a Swiss old-age pension, the claimant must have contributed to the Swiss old-age insurance scheme for at least one year. Survivors can claim a survivors’ pension provided that the deceased had paid contributions to the Swiss social security system for a minimum period of one year. Can old-age and survivors’ pensions be exported? Under Swiss legislation, Swiss nationals may draw a Swiss pension regard- less of the country in which they live. According to the bilateral agreement, an Australian national can claim a Swiss pension under the same conditions that apply to Swiss nationals, i.e. the pension can be exported to any country. A lump-sum payment instead of a pension? Australian nationals or their survivors who do not reside in Switzerland and who qualify for a Swiss old-age and survivors’ pension which is not 10% more than the full ordinary pension receive a one-off lump-sum payment in- stead of a partial pension. If the old-age or survivors’ pension is more than 10% but less than 20% of the full ordinary OASI pension, they can choose between a partial pension or a one-off lump-sum payment. On leaving Switzerland definitively, Australian nationals or their surviving dependents can also choose to apply to the Swiss Compensation Office for a refund of their OASI contributions (see Section 9). Once the one-off lump sum has been paid or the contributions refunded, it is no longer possible to make further claims against the Swiss OASI/DI schemes in respect of paid contributions or corresponding insurance peri- odspe- riods. Occupational pensions? The agreement does not cover the legal provisions on occupational old-age, survivors’ and disability insurance. Under the relevant federal legislation (OPA), Swiss and foreign nationals receive equal treatment, i.e. the payment of pensions and other benefit entitlements abroad depend on the statutes and internal regulations of the claimant’s pension fund. If a person has paid occupational pension contributions while working in Switzerland, this person may request that his/her accumulated capital (termination benefit) is paid out in cash provided that this person is relocating from Switzerland to a State that is not a member of either the EU or EFTA. The request must be submit- ▇▇▇ to the competent pension fund or termination benefits institution (insur- ance or bank). Disability benefits Swiss disability insurance legislation provides for the payment of cash bene- fits (pensions and daily allowances) and rehabilitation measures. What are rehabilitation measures? Rehabilitation measures are provided by the Swiss disability insurance scheme with a view to improving the working capacity of individuals with dis- abilities. These measures can be occupational (career counselling, initial vocational training and retraining), medical, or involve the provision of aids (e.g. wheelchair). Entitlement to, and export of rehabilita- tion measures Persons: a) who are subject to compulsory insurance contributions The agreement facilitates the access for Australian nationals living in Swit- zerland to Swiss DI rehabilitation measures. Australian nationals, who are paying compulsory Swiss old-age, survivors’ and disability insurance contributions immediately prior to the onset of their disability, may qualify for rehabilitation measures provided that they continue to reside in Switzerland. Rehabilitation measures cannot be exported. b) who are not subject to compulsory insurance contribu- tions but are insured in the OASI/DI Australian nationals who, at the time of the onset of their disability, are not subject to compulsory insurance contributions but who were insured under the Swiss old-age, survivors’ and disability schemes (e.g. a spouse who is not working but whose working spouse had paid OASI contributions totalling at least double of the minimum amount) may qualify for rehabilitation meas- ures measures provided that they satisfy certain conditions: they must reside in Swit- zerland Switzerland and had lived there uninterrupted for a minimum of one year prior pri- or to the onset of their disability. Rehabilitation measures cannot be exportedexport- ed. Right of disabled children to rehabilitation measures Minor children may qualify for Swiss disability insurance rehabilitation meas- ures measures provided that they reside in Switzerland, were born disabled there or have lived in Switzerland without interruption since their birth. Rehabilitation Rehabilita- tion measures for minor children cannot be exported. Specific provisions apply to ensure that children born disabled in Australia receive equal treatment. In certain circumstances, the Swiss disability insur- ance scheme will cover the costs arising from a congenital illness. Entitlement to disability pensions If an Australian national does meet the qualifying requirements stipulated in Swiss disability insurance legislation (i.e. a Swiss minimum insurance period of three years as well as conditions pertaining to the degree of disability), this person may be entitled to a Swiss DI pension, possibly a partial one (prorated to the contributions paid in Switzerland). Can disability pensions be exported? DI pensions of Swiss and Australian nationals whose degree of disability is at least 50% can be exported worldwide. Australian and Swiss nationals whose degree of disability is less than 50% will only receive a Swiss disability pension if they reside in Switzerland. Click on the link below for more information on the Swiss social security system (booklet “Social Secu- rity Security in Switzerland”).
Appears in 1 contract
Sources: Social Security Agreement