These four guidelines address strategies to carry out the mission and goals on contribution collection and compliance in line with social security laws, regulations and implementation approaches. Some of the main aspects are:

• Ensuring the correctness of contribution calculation in order to match expected benefits, comply with social security laws and regulations, fulfil social security administration goals and generate trust in the system;
• Improving compliance management, promoting voluntary compliance and reducing risks of non-compliance and fraud;
• Fostering the extension of coverage of contributory social security systems. Although extending coverage of social security systems involves other relevant aspects related to social policies and benefit management, as well as to non-contributive systems, the effectiveness of contribution collection has an important impact on putting such extension into practice.

A primary duty of institutions in charge of collecting contributions is to achieve these goals in accordance with the law and to do this in such a manner as will sustain confidence in the social security system and its administration.