In Argentina, Decree No. 90 of 23 February 2023 amends Law No. 26,844, which establishes the Special Employment Contract Scheme for Domestic Workers (Régimen Especial de Contrato de Trabajo para el Personal de Casas Particulares), and Law No. 24013 (Employment Act), to grant unemployment insurance and access to family allowance benefits for domestic workers.

The Employment Registered Online (Trabajo Registrado en Línea – TRL) system is a computer tool developed to facilitate auditing tasks; it is installed on certain mobile devices (tablets), enabling real-time customization for the employees questioned and digitally submitting documentation on the surveys conducted.

The Mexican Social Security Institute (Instituto Mexicano del Seguro Social – IMSS) provides social security to more than 21 million workers linked to more than 1 million registered employers. These employers must register their workers with the IMSS and pay social security contributions. The collection of such contributions accounts for 93 per cent of IMSS revenue, i.e. its operating funds.

The digital economy presents major challenges in terms of regulating work carried out through digital platforms. Precarious employment and the lack of social security contributions are very common in these new activity sectors.

In Argentina, joint trade union–employer agreements (Convenios de Corresponsabilidad Gremial – CCG) encourage the formalization of employment relationships, primarily in rural areas. They are agreements between workers’ representative bodies with trade union status and employers, which aim to facilitate social security access for workers and their families.

The Santa Fe Municipal Fund (Caja Municipal de la ciudad de Santa Fe) of Argentina’s Federal Social Insurance Council (Consejo Federal de Previsión Social – COFEPRES) is a social security body created in 1904 by Ordinance 554. It was the first of its kind in the country and is an autarchic entity staffed by civil servants and employees of the Municipality of Santa Fe.

The ACCION digital inspection report (Acta de Inspección Digital – ACCION) is an IT tool that enables the digital and automated management of a massive, centralized audit procedure, based on surveys of irregular employment relationships conducted by control bodies such as Argentina’s Federal Administration of Public Resources (Administración Federal de Ingresos Públicos – AFIP) and Ministry of Labour, Employment and Social Security (Ministerio de Trabajo, Empleo y Seguridad Social – MTEySS).

For an employee to receive financial benefits from the Mexican Social Security Institute (Instituto Mexicano del Seguro Social – IMSS), their employer needs to have correctly registered them with the IMSS and they have to be paying contributions based on their actual salary. If this is not the case, their social security rights are affected and if they do not accumulate the required number of weeks of contributions, they may not meet the requirements to receive their pension.

Law No. 27.546 on the reform of the special schemes for magistrates and Argentina’s Judiciary and Foreign Office officials is part of the initiatives promoted by the Argentinian Government in order to reinforce the redistributive and fair nature of the pension system, considering the various schemes that it comprises as a single system.

This new service allows citizens to make submissions and/or send communications digitally using their fiscal password, without having to visit a branch office.

The system was created to facilitate secure, paperless and dynamic communication with citizens.

It allows monitoring and intervention from the moment a case is entered until it is closed, and each case has a record showing all the departments involved and the actions taken.

The launch of this tool enables Argentina’s Federal Administration of Public Resources (Administración Federal de Ingresos Públicos – AFIP) to send citizens, via their fiscal email address, a range of communications, documents and notifications within the requisite legal framework for these to take effect, by validating the document being transmitted with a digital signature.

The Social Insurance Fund (Caja de Seguro Social – CSS) of Panama, with a set of actions contained in the Strategic Plan, is managing to integrate technological platforms with the modernization of IT systems. This also allows access to the new services offered via the website through the use of this new technology to broaden solutions to insured persons.

The most widely used processes for the technological tools are the following:

La Ley N° 24.013 - artículo 11° establece que los trabajadores deben enviar a la Administración Federal de Ingresos Públicos copia de los reclamos que realizan a sus empleadores cuando se trata de reclamos en su inscripción, regularización de la fecha real de ingreso o el monto de sus remuneraciones. Estos telegramas generan una carga de trabajo adicional en las agencias y distritos del Organismo, dado que deben recepcionarlos, digitalizarlos y archivarlos.

The Brazilian Work and Social Security Card (CTPS) was created in 1969. Recognized for its notes, this document records the functional life of the citizen. Thus, it guarantees access to some of the main labour rights, such as unemployment insurance and social security benefits.

In December 2018, the Supreme Court of Justice of the Nation (Suprema Corte de Justicia de la Nación – SCJN) of Mexico determined that it was unconstitutional for employers to not be required to register domestic workers (DWs) with the Mexican Social Security Institute (Instituto Mexicano del Seguro Social – IMSS).

In accordance with its mission and vision, Derrama Magisterial (DM) of Peru consistently endeavours to become the mainstay for teachers, guaranteeing them a large retirement fund at the end of their working life.

DM is constantly mindful of the need to guarantee financial sustainability, implementing the necessary initiatives or projects to enable the improvement of the operational processes associated with the collection of pension contributions, in line with the institution’s objectives.

The project arose from the need to implement a computerised system to enable the pension organisation – the Province of Entre Rios Employee Pension Fund (Caja de Jubilaciones y Pensiones de la Provincia de Entre Ríos) – to create a database of contributors, and perform verification and systematic controls that, in addition, generate a technological platform that is used as a tool to identify the workers registered in the pension system, ascertaining the system’s resources and its constant updating.

Modernisation and the use of new technologies by taxpayers make the job of the comptroller, which is to ensure greater inclusion in social security, increasingly difficult. There is a need, therefore, to improve management through innovation and the use of disruptive technologies and optimised procedures, which enable more efficient and effective control, with the aim of promoting better fiscal behaviour and ensuring the inclusion of many more workers.

The Ecuadorian Social Security Institute (Instituto Ecuatoriano de Seguridad Social ‒ IESS) offers employers and citizens in general access to a mechanism for automatically cross-checking accounts in order to pay outstanding employer contributions using funds available in corresponding reserve funds and/or employer severance funds.

The 21st century advent in our country of the sharing economy, which involves the contracting of goods and services through electronic platforms, has led to the emergence of disruptive enterprises such as the hiring of transport services through mobile phone applications.

The Ecuadorian Social Security Institute (Instituto Ecuatoriano de Seguridad Social – IESS) is seeking to sign agreements with public and private banks, savings and credit cooperatives, credit card issuers and other legally authorized bodies to broaden its network for the collection of payments. The IESS needs to manage the implementation of operational agreements with collection agencies and appropriate supervisory bodies for the collection of funds on its behalf, as well as monitor and control the fulfilment of these agreements.

Inducement campaigns invite contributors to comply with their social security obligations following detection of apparent inconsistencies, with a view to increasing the perception of risk. This is a tool commonly used by Argentina’s Federal Administration of Public Resources (Administración Federal de Ingresos Públicos – AFIP).

Single tax is an option designed for self-employed workers to pay contributions and taxes in a simplified way. Social security (retirement and health) and tax (VAT and income tax) contributions are collected together as a fixed monthly fee. To join the scheme, one has to comply with billing parameters including business surface area, electricity consumed and rental.

There are 3,373,712 single-tax contributors registered in Argentina.

A joint project by the Federal Administration of Public Resources (AFIP) and the Ministry of Labour which simplifies employers' obligations and reduces the administrative burden related to "work" and "social security", ensuring the quality and consistency of information.

The application involves uploading a file each month, making it possible to fulfil all obligations in a single act and to obtain the following documents in digital form:

The new software tool called "System of Social Security Obligations Calculation (Sistema de Cálculo de Obligaciones de la Seguridad Social (SiCOSS)) - Inspection Certificate Module" streamlines the collection and distribution of social security contributions debt from inspection.

This tool makes the processes of debt determination and notification, in the area of social security funds, faster and simpler.

The Social Insurance Bank (Banco de Previsión Social ‒ BPS) has developed measures to discourage the non-compliance of those paying social security contributions and to promptly recover debts by applying controls that discourage the adoption of irregular behaviour.

The Contributor Profiling System (Calificación Tributaria) is a model that describes each contributor as a function of the possible risks in their dealings with BPS from the time of their admission to the scheme, as derived from coefficients of trustworthiness based on their past behaviour.

The digital payroll (Libro de Sueldos Digital – LSD) is an information technology (IT) tool created by Argentina’s Federal Administration of Public Resources (Administración Federal de Ingresos Públicos – AFIP) in order to avoid employers registering the same employee multiple times.

Following a labour court ruling, determining whether a work relationship truly existed based on certain contractual circumstances, it is necessary to record the data collected from such rulings in order to formalize the collection of the social security debt and record the social security history of the employment relationship for the benefit of the worker.

The "Trabajo Registrado en Línea" (TRL) (Online Work Registration) system is an auditing tool which enables the information that the employer submits in his monthly social security sworn statements to be consulted online, as well as other information from the auditing body's databases, which can then be immediately compared with the economic reality observed during on-site inspections.

As far as social security is concerned, contribution collection systems are important, not only because they manage the main source of funding, but also because they are the source of information that is vital for the purposes of managing benefits.

In order to be more efficient and effective in detecting irregularities and fraud, the Social Insurance Bank (Banco de Previsión Social (BPS)) has built an integrated solution based on the use of modeling techniques and predictive analysis to select taxpayers to be audited (Integrated Solution for the Selection of Cases to Monitor or Solución Integral de Selección de Casos a Fiscalizar (SISCA)).

Contributions online is a real-time online system enabling workers to access data on the contributions made by their employer to all branches of social security, through a single and intuitive interface and in a simple and easily accessible manner.

Employers may defer payment of social security contributions until the most advantageous moment of the production or trading process. The amount of contributions to be paid is based on a replacement rate agreed between the parties to the agreement. This deferment has no effect on the monthly reports concerning employees and their real salaries, which employers are required to submit.

One of the main problems in our society is undeclared employment, with the consequences that it entails, especially in its impact on the most vulnerable sectors of society.

This problem raised the need to develop new auditing instruments to contribute effectively to the fight against informality and social exclusion. One of these instruments is the implementation of Minimum Worker Indicators (Indicadores Mínimos de Trabajadores (IMT)), which contributes to social inclusion.

The technological platform has been upgraded and enhanced several times to ensure that this objective was realized. However, many of the processes were still largely reliant on paper and they were not as seamless and efficient as we would have liked them to be.

The Bank Employees' Pension Fund (CJPB) welcomed this opportunity for improvement and entirely restructured its previous system for the collection of contributions, setting up a distance mechanism (internet) based on a secure connection. This presented a number of advantages including the elimination of transfers of cash and highly sensitive information on paper and over-the counter transactions in the presence of the public, using a distance telecommunication system (SICORE) which enables those concerned to carry out all their tasks from home or wherever they choose, via the web.

It consists of a global system for the secure registration and dissemination of information (single data source) via the web from the tax administration for all contributing employers, organizations and bodies providing social security benefits using social security resources, intended to structurally fight against informal work while at the same time simplifying the procedures to improve efficiency and reduce administrative costs. It represents progress towards integration and electronic governance.

The objective of this System is to provide workers who are contributing or have contributed to the IMSS with information on the number of weekly contributions per year and on contribution records for the five most recent employers through a more practical, efficient and rapid procedure. In addition to making use of the technological infrastructure, the practice involves savings in resources for both the Institute and the workers concerned.

With the goal of promoting the inclusion of domestic workers in the Uruguayan social security system by incorporating technological tools that facilitate access to information and handling formalities, it proved possible to generate social awareness both among workers to claim their rights and among employers to meet their obligations.

This enables the registration of valid data in real time via a single data entry procedure, thus ensuring that the recorded data, which is available and accessible for all the social security organizations, is coherent.

• more efficient and cost-effective collection methods;
• effective control of the registry of contributors and employers as generators of

income (contributions) and generators of expenditures (investment in the supply of medical and financial services).

This information can be accessed from the offices of the National Social Security Administration.

Workers can verify the information provided by their employers and compare it with their statements of account; monitoring is thus based on worker comparison, which avoids under-reporting of salaries or omissions which would reduce the future benefits of workers including their health cover and cover for occupational hazards.

This system is constantly evolving and being up-dated to incorporate new functions and services and to adapt to changes in the legislation.

The pre-billing service has been in operation since 2001, allowing companies to make their payroll declarations electronically and, by the same means, and at the time of submission receive the calculation of their mandatory liabilities in a secure environment.

The benefits offered by this new service are as follows:

• Tax certainty for taxpayers.
• Improved quality of the Single Register of Earnings and Contributions.
• Fraud reduction.