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Ley 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...

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ISSA 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....

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Social 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...

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Social 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,...

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Social 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...

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Administration 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...

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