The social security institution calculates benefit entitlements according to the provisions of the laws and regulations governing the scheme. All actuarial calculations necessary to calculate benefit entitlements are carried out in accordance with generally accepted actuarial principles, and an appropriate peer review process is established.

The role of the actuary may include the calculation of benefits as well as the determination of certain factors required for the determination of benefit amounts. This guideline should be read in conjunction with Guideline 15, and with Guideline 19 of the ISSA Guidelines on Information and Communication Technology.