The social security institution provides sufficient financial resources for workplace health promotion and established structures and rules for managing those resources.

Planning for workplace health promotion should be integrated into the social security institution’s strategic planning.

In facilitating and enabling workplace health promotion, the social security institution must plan services which focus clearly on the needs of the target group (its client enterprises/organizations).

The valuation of a social security scheme includes the reconciliation of the value of the sustainability measures, financial indicators and other relevant results between the previous and current valuations. As part of the risk management of the social security scheme, the social security institution examines the main drivers of the changes in results between successive valuations.

The social security institution ensures that the scheme liabilities are taken into account in the investment process.

The actuary should comply with national regulatory requirements, national and international actuarial standards, and national and, where applicable, international relevant professional guidance. Social security institutions should ensure that there is support for the actuary in this respect. Other professionals involved in actuarial work should also ensure compliance with relevant professional standards and guidance.

The social security institution decides whether internal or external expertise is to be used to carry out the actuarial work related to social security schemes. The social security institution seeks to develop the internal actuarial expertise to perform actuarial work for a social security scheme.

The institution establishes an efficient organizational structure adapted to the needs and circumstances of difficult-to-cover groups.

The institution embraces electronic payment and online services and builds its success as an agency that adopts smart and cost-effective ways of delivering benefits and services and collecting contributions, giving due consideration to technical limitations and the characteristics of the target groups.

The communication unit allocates and spends its budget to achieve its goals in the most effective and cost-efficient manner.

Communication is a strategic tool in change management. Information is provided on what the change is, why it is necessary, what will be the benefits, and how and when it will be implemented. Good communications allow for issues to be quickly identified and addressed while maintaining momentum and building acceptance for the change.

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.

The institution implements systematic and standardized data exchange to improve the effectiveness and efficiency of the contribution collection and compliance system.

This data exchange must be controlled in order to protect people’s privacy, and balanced by a right to access and modification under the surveillance of an independent authority.

The board is the group of persons who, under the legislation or by-laws establishing the entity, is given the responsibility to govern the social security programme and to exercise oversight on its administration. The entity could be a government ministry or department, a statutory body or a private entity.

The 21 guidelines for the board support and promote the following five principles of good governance, as applied to social security institutions:

1. Accountability

2. Transparency

The board regularly, accurately and in a timely manner informs the stakeholders and the general public on the status of the social security institution and its operations.

Legislation, policy or decree provides for the independence of the Head of Management from political interference by prescribing the selection process and by defining the grounds for removal from office solely for just cause.

Members and beneficiaries are regularly and periodically informed of their rights and privileges.

A process model is developed for each administrative area to identify the potential points of failure, the internal or external events which can trigger risk, and the corrective measures to be implemented. There is ownership of responsibility for the potential points of failure.

The investment unit follows the prudent person principle in managing the funds of the institution. The prudent person principle is integral to the fiduciary duties of the board and management in administering and managing the funds of the institution.

The institution provides its members with quality service in the distribution of programme benefits.

There are three main aspects to corporate use of ICT) in social security institutions:

This set of guidelines addresses the delivery and support of ICT services, covering the aspects related to the overall software and service life cycle (planning, development and software construction, operations and maintenance). The purpose of ICT service delivery is to provide agreed levels of service to users, and to manage the technology that supports the application of administrative procedures implemented by the institution.

The institution has a workplan to manage the overall implementation of interoperable social security programmes.

Implementation may depend on prior steps having been achieved, such as developing supporting information systems, signing agreements with other organizations and installing enabling technologies. The workplan should cover all required information resources and products and facilitate economies of scale in implementation.

The institution develops mobile-based services according to institutional plans, taking into account the main types of user interaction and system integration approaches.

The institution implements the master data systems taking into account the functional requirements of all involved business areas of the institution.