The institution implements the key processes that determine the contribution amounts and generate billing, based on submitted declarations.
This involves four main tasks: submission of declarations or employee payrolls, validation of this submitted information, calculation of the contribution amounts, and generation of bills or no-pay declarations.
The institution provides a means to register contributors that enables it to identify all (e.g. individual persons, legal entities) who are required to contribute to the system and to know their compliance situation.
The institution specifies a model connecting the main operational processes involved in contribution collection and compliance and including the information flow between processes.
The backbone of the contribution collection and compliance system is based on certain operational processes for carrying out the key functions of contributor registration, collection of declarations, contribution calculation and billing, collection of payment and debt management. Providing online services to contributors is another key feature in the implementation of contribution collection and compliance systems.
The institution develops strategies to maintain and extend the effective coverage of contributory social security, by promoting the exhaustive inclusion in the collection system of all contributors covered by the social security regulations or, if this is not the case, through coverage extension.
The institution manages compliance risk and reduces non-compliance by developing proactive compliance-oriented strategies and structures.
The institution establishes a strategy to ensure that contributions always fulfil the requirements of the corresponding benefits and that members’ rights are respected.
To carry out its mandate and mission on contribution collection and compliance, the institution establishes a strategic plan covering at least a medium-term period.
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:
The institution establishes organizational structures that promote the good governance of the overall system and foster effectiveness and efficiency in achieving contribution collection and compliance goals, in line with national social security regulations and administrative principles.
Social security institutions are concerned not only with collecting contributions but also with keeping information about contribution periods and other matters related to social security benefits.
