The aim of these guidelines is to provide a high-level reference point for the management of contribution collection and compliance activities in institutions that carry out social security functions. Their main goal is to assist institutions in addressing the challenges of good governance and management and to promote effectiveness and efficiency in social security contribution collection and compliance. The guidelines are intended to apply to the different organizational models used for contribution collection, including where contributions are collected by the tax authority. They focus on common key aspects, and on inter-institutional coordination and the promotion of process integration. These guidelines are also intended to raise awareness of the complexities of contribution collection and compliance systems and their impact on social security overall, and to indicate how to deal with them. Institutions should use the guidelines as a starting point for developing their own policies and plans.

These guidelines are addressed to all institutions involved in social security contribution collection and compliance functions. They target executives and managers responsible for these tasks, as well as high level managers. They may also be useful for general managers and members of the governing boards of institutions. Contribution collection and compliance units are responsible for the implementation and operation of these functions.

The guidance given here is based upon well-recognized principles and best practice, and reports from the International Social Security Association (ISSA) and international organizations such as the International Labour Organization (ILO), the Organisation for Economic Co-operation and Development (OECD) and the World Bank. Input was also received from social security professionals who participated in their development.