Contributor non-compliance (especially, deliberate evasion) and the limits of preventive compliance administration measures mean that instances of failure to comply with the law are inevitable.

Therefore, institutions must establish effective mechanisms to prevent and control fraud on social security contribution collection and compliance. These need to be regularly reviewed to update fraud detection approaches to counter new types of fraud.

These processes play a fundamental role in promoting contributor compliance and obtaining the payments necessary to the system’s sustainability. Unlike debt management, fraud control deals with cases that have not been identified by the regular administrative system and includes the key task of case detection.

In addition, errors and other involuntary mistake scenarios should be taken into account and treated accordingly.

Particularly pertinent in this context is ISSA Guidelines on Good Governance, Guideline 71, Prevention and control of corruption and fraud in contributions.