The institution improves its processes of audit and fraud control by using advanced ICT tools and any other available and consistent resource.

Relevant tools include data mining, business rules, multidimensional data analysis and external data (e.g. satellite photography and geographic information systems).

The institution defines a strategy on fraud control and error risk management.

The strategy should include an organizational structure, specialization of roles (e.g. analysis, planning, control in the field), methodologies and procedures. It should balance preventive and corrective approaches, and be based on both intensive use of information and field activities (on-site inspections).

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.

The institution provides online services to foster the effectiveness and efficiency of interaction with contributors.

Functionalities would include follow-up of contributions and compliance status, a help desk on ICT-based services, and management of claims and communication in general. Such services play a fundamental role in improving transparency and communication with contributors, as well as reducing errors in self-service operations and building confidence in the social security system.

The institution implements the key processes of identifying its debtors and carrying out the procedures to obtain the corresponding payment.

These processes play a fundamental role in promoting compliance by contributors and obtaining the payments necessary to the system’s sustainability. Efficient identification and settlement of debts also adds to the credibility of the collecting agent and helps to build the culture of social security.

The institution implements the key processes of collecting contributions and transferring corresponding amounts to the fund or social programme administration.

These processes play a fundamental role in the sustainability of the social programmes because they enable the transfer of the financial resources they are intended to receive.

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.