Contribution collection and compliance are key administrative functions of social security institutions. The performance of institutions with regard to the collection of contribution has a direct impact on the financial sustainability and coverage of social security schemes and is therefore a key priority of the ISSA strategy on the extension of social security coverage. A lack of compliance undermines the social legitimacy of schemes and hampers the reaching of the objectives of social security schemes.
Background and scope
Contribution collection refers to the structures, methods and processes to ensure that the obligation of employers, employees and other insured persons to pay social security contributions is respected. This includes measures such as ensuring the efficient and correct calculation of contributions and combatting fraud and evasion. However, it may also extend to the question of the appropriate administrative procedures or payment schedules for different occupational or population groups or the broad range of administrative and communication measures contributing to a culture of social security.
Compliance refers to the structures, methods and processes to ensure that stakeholders such as employers, insured persons and beneficiaries follow the relevant laws and regulations. It also refers to the structures, methods and processes to ensure that the decisions of social security administrations as regards the rights and responsibilities of employers, insured persons and beneficiaries are correct and comply with the relevant laws and regulations. This includes approaches to identify and prevent errors and fraud as regards social security benefits and their delivery.