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 Images (CCBY 2.0 via Flickr).
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 las trabajadoras domésticas.
Social Security (Minimum Standards) Convention, 1952 (No. 102)
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, and the guidance it provides for […]
Social Protection Floors Recommendation, 2012 (No. 202)
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 floors (SPF) as a fundamental element […]
ISSA Guidelines Contribution Collection and Compliance
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. In addition the guidelines address issues […]
Social security contribution collection and compliance: Improving governance to extend social protection
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 frames the pursuit of these objectives […]