Key Highlights

  • Employers may generally need to make Superannuation contributions for temporary residents who work in Australia and have work rights.
  • Visa type and tax residency status generally do not determine whether an eligible worker receives compulsory super contributions.
  • Eligible temporary residents may claim their accumulated super through a Departing Australia superannuation payment after leaving Australia and after their visa expires.
  • New Zealand citizens are not eligible for DASP, with separate Trans-Tasman retirement savings transfer arrangements potentially applying.

Superannuation Contributions for Temporary Residents

Superannuation remains an important component of Australia's retirement savings system, including for people who work in the country temporarily. According to information updated by the Australian Taxation Office on 29 April 2026, employers may be required to make superannuation contributions for temporary residents working in Australia.

The obligation generally does not depend on the worker's visa or tax residency status, provided the person has work rights. This means temporary residents who meet the relevant employment requirements can accumulate superannuation while working in Australia in much the same way as other eligible workers.

For temporary residents, the accumulated balance represents retirement savings during their period of employment in Australia. Workers may also have the ability to choose where their super is held and how it is invested, subject to the applicable superannuation rules.

What Happens When a Temporary Resident Leaves Australia?

The treatment of accumulated super changes when an eligible temporary resident leaves Australia. Superannuation is primarily designed to remain invested until retirement, but certain temporary residents can access their accumulated balance after departing the country.

The mechanism is known as a Departing Australia superannuation payment, or DASP. An eligible worker can generally claim their super, less applicable tax, after leaving Australia and after their temporary visa has expired.

Importantly, a DASP claim cannot be submitted before both conditions have been met. However, the application process can be started before departure, potentially allowing the claimant to prepare the required information ahead of leaving Australia.

DASP and Tax Treatment

A DASP is not necessarily paid as the full superannuation balance accumulated during employment. Tax is deducted from the payment according to the applicable rules.

There is also a specific tax-related provision for eligible recipients. A person who receives a DASP is entitled to a refund of any Division 293 tax they previously paid. Division 293 tax applies to certain high-income earners in relation to concessional superannuation contributions.

The interaction between superannuation contributions, departure from Australia and taxation therefore becomes relevant when a temporary resident prepares to access their accumulated retirement savings.

Different Rules Apply to New Zealand Citizens

New Zealand citizens are treated differently under the DASP framework. They are not eligible to receive a DASP.

However, New Zealand citizens or residents may be able to transfer Australian superannuation accumulated while working in Australia to a KiwiSaver scheme provider, subject to the applicable Trans-Tasman retirement savings arrangements. Eligible amounts can also potentially be paid directly to the individual under those rules.

The arrangements can also cover certain unclaimed superannuation money held by the Australian Taxation Office, creating a separate pathway for eligible New Zealand-linked retirement savings.

Conclusion

Australia's superannuation system can apply to temporary residents working in the country, with employer contributions generally not determined solely by visa category or tax residency status when work rights and other eligibility requirements are met. For eligible temporary residents who subsequently leave Australia, the DASP framework provides a mechanism to access accumulated super after departure and visa expiry, subject to tax. New Zealand citizens fall outside the DASP system and may instead be covered by Trans-Tasman retirement savings transfer arrangements. These distinctions make visa status, departure circumstances and citizenship relevant factors in determining how accumulated Australian superannuation can be accessed.