Second-pillar Pension: Re-reforms in Bulgaria, Croatia, Estonia, Latvia, Macedonia, Romania, and Slovakia Benefit Payouts amidst Continuing Retrenchment (ESS Working Paper No. 72)
Resources - Author: Elaine Fultz, Kenichi Hirose / Year: 2018
Most analyses of Central and Eastern Europe’s (CEE) second-pension pillars focus on Hungary and Poland, the first CEE governments to establish such pillars (1997-1999) and the first to retrench them (2010-2011). However, as the regional front-runners in second-pillar creation and termination, Hungary and Poland differ in some important ways...
Read MoreLey 11.304
Legal depository - Country: Brazil / Year: 2006
Permite al contribuyente que paga impuesto sobre la renta y emplear a una trabajadora doméstica, deducir de su declaración de impuesto a las ganancias conseguidas mensual del 12% a la Seguridad Social, en relación con la contribución del empleador. Regula los días de descanso y licencia por maternidad de...
Read MoreISSA Guidelines Contribution Collection and Compliance
Resources - Author: ISSA / Year: 2013
These guidelines are intended to cover all the key components of a contribution collection and compliance system. Some are necessarily general, such as those covering the mission, strategy, communication, etc., and could be applied to other social security contexts, but others are quite specific to contribution collection and compliance....
Read MoreSocial security contribution collection and compliance: Improving governance to extend social protection
Resources - Author: Louis D. Enoff, Roddy McKinnon / Year: 2011
Using survey evidence collected from social security organizations and contribution collection agencies, a major aim of this article is to advance knowledge sharing and good practice on contribution collection and the enforcement of compliance. Although contribution collection and compliance have important social protection, political and fiscal dimensions, this article...
Read MoreSocial Security (Minimum Standards) Convention, 1952 (No. 102)
Legal depository - Year: 1952
A reference for the development of social security systems, Convention No. 102 is the flagship of the up-to-date social security Conventions since it is deemed to embody the internationally accepted definition of the very principle of social security. Convention No. 102 is unique for both its conceptual formulation of social security,...
Read MoreSocial Protection Floors Recommendation, 2012 (No. 202)
Legal depository - Year: 2012
Recommendation No. 202 is the first international instrument to offer guidance to countries to close social security gaps and progressively achieve universal protection through the establishment and maintenance of comprehensive social security systems. To this aim, the Recommendation calls for (1) the implementation, as a priority, of social protection...
Read MoreAdministration of contributory schemes
An efficient administration is one of the prerequisites for a cost-efficient and effective functioning of contributory social protection schemes, namely social insurance schemes. An efficient administrative structure facilitates the collection of of contributions and the delivery of benefits. Photo credit: “Soldier Ride 2012 Bike Fitting” via U.S. Army Europe...
Read MoreIncorporating a Rights-based Perspective into the Administrative Activities of Government Programmes
Expert commentaries - Date: 28 March 2014 / Author: James Midgely
As the role of social protection in social development is increasingly emphasized, there is a need to ensure that social protection programmes are not only efficiently managed but express core values such as rights which have played a vital role in shaping social development practice over the years. However,...
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