All these agreements are based on the concept of shared responsibility. Shared responsibility agreements are reciprocal. Under each agreement, partner countries make concessions on their social security rules so that people covered by the agreement have access to payments for which they might not otherwise be entitled. In this way, the responsibility for social security is shared between the countries where a person has lived during his or her working years and the person can release potential rights. As a general rule, a pension from one country may be received in the second country, although the paying country retains some discretion in the currency used and in the delivery mechanisms used. In addition to bilateral arrangements, there are a number of multilateral agreements, including the 1st agreement signed in Vienna on 1 July 1990; Entered into force on 1 November 1991. Amended by addendum, signed at Vienna on 5 October 1995; Entered into force on 1 January 1997. The agreement began on 1 March 2017 and applies to superguarantees (or equivalent contributions) paid on or after that date. Any mandatory contribution provided for by Austrian legislation for the period before 1 March 2017 must still be paid. Under these agreements, Australia equates periods of social security/residence in these countries with periods of Australian residence in order to respect the minimum entitlement periods for Australian pensions. Typically, other countries count periods of work stay in Australia as social security periods to fulfill their minimum payment periods.
As a rule, each country pays a partial pension to a person who has lived in both countries. Austria has concluded social security agreements with its main trading partners allowing, in most cases, temporarily posted expatriates from third countries to apply for an exemption from Austrian social security contributions for a certain period of time, provided that social security continues in the country of origin. The Austrian social security authorities will require a certificate of coverage for the country of origin. EU citizens are subject to different rules (Form A1). In the future, this Agreement may be amended by amendments considered to form an integral part of this Agreement from their entry into force. These amendments may take effect retroactively if they so provide. Australia currently has 31 international bilateral social security agreements. .