Information and Communication Technology

Information and Communication Technology

App folder
sites/default/files/images/guidelines/COLL06/
Guideline code
ICT
Old code
COLL06
Weight
3

Pooling management system for the declaration and payment of taxes, social security contributions, and payroll-based employer contributions

The combined management system for the declaration and payment of taxes, social security contributions, and payroll-based employer contributions was established as a new requirement in the Democratic Republic of the Congo on 12 May 2015 by the Inter-Ministerial Decrees No. 20/CAB/VPM/ETPS/WM/2015 and No. CAB/MIN/FINANCES/2015/0143. It provides a “one-stop shop for submitting declarations” and paying the corresponding taxes by means of a single payment order to be submitted to the banking institutions.

The e-NAPSA

The National Pension Scheme Authority (NAPSA) was created in 2000 by the Act of Parliament number 40 of 1996 to administer the National Pension Scheme. The Authority's key mandate includes the registration of members, collection of member contributions, prudent investment of the contributions, and the payment of benefits when they fall due. The Authority is also mandated by law to enforce compliance by employers to the provisions of the Act.

The eNAPSA

The National Pension Scheme Authority (NAPSA) was created in 2000 by an Act of Parliament number 40 of 1996 to administer the National Pension Scheme. The Authority’s key mandate includes; registration of members, collection of member contributions, prudent investment of the contributions, and to pay benefits when they fall due.

The eNAPSA

The National Pension Scheme Authority (NAPSA) was created in 2000 by an Act of Parliament number 40 of 1996 to administer the National Pension Scheme. The Authority’s key mandate includes; registration of members, collection of member contributions, prudent investment of the contributions, and to pay benefits when they fall due.

Compliance enforcement strategies: The case of the National Social Security and Insurance Trust

The National Social Security and Insurance Trust (NASSIT) was established through an Act of Parliament and is charged with the responsibility of administering the Sierra Leone Pension Scheme. NASSIT started full operations in January 2002 as a defined benefits pay-as-you-go pension system. Membership is compulsory for all workers in the public and private sector and optional for self-employed persons and workers in the informal sector.

Good practice in contribution collection system: The case of the Public Servants Social Security Agency of Ethiopia

According to the Public Servants’ Pension proclamation No. 345/2003, the pension contribution was to be collected from every employer on a monthly basis and transferred to the pension fund account within a month time after the payment of monthly salaries. Even though this is clearly stipulated in the pension proclamation, it is very difficult to collect the contribution efficiently (both in terms of time and the right amount). One of the major challenges the agency faced in collecting the pension contribution was related to the system.

Good practice in contribution collection system: The case of Public Servants Social Security Agency of Ethiopia

According to the Public Servants’ Pension proclamation number 345/2003,the pension contribution was to be collected from every employer monthly and transferred to the pension fund account within a month time after the payment of monthly salary. Even though it has been clearly stipulated in the pension proclamation, it was very difficult to collect the contribution efficiently (both in terms of time and the right amount). One of the major challenges the agency faced in collecting the pension contribution was related to the system.

Dematerialization of the procurement process

As part of its policy of constant improvement and in an effort to reduce dependence on physical media, the National Social Insurance Fund (Institution de prévoyance sociale - Caisse nationale de prévoyance sociale – IPS-CNPS) introduced in September 2016 computerized processes for a number of major activities involved in its procurement processes.

The new processes offer numerous advantages:

Providing employers an application facilitating the automatic generation of data relating to insured individual accounts: “e-DISA”

As part of its role of managing the contribution history of its insured members, the Social Insurance Institute – National Social Insurance Fund (Institution de prévoyance sociale – Caisse nationale de prévoyance sociale – IPS-CNPS) has developed a computer-based tool, termed “e-DISA”, to encourage employers to communicate workers’ individual data (length of service and remuneration). Introduced in 2013, e-DISA enables employers to produce workers’ Individual Declarations of annual earnings (DISA) electronically and securely.