The following guidelines are organized in seven parts:

Part A, Governance and Management, covers definition of the mandate, mission and organizational structure of the contribution collection and compliance system.

Part B, Strategy, assists in defining aspects that are strategic for accomplishing the mission on contribution collection and compliance.

Part C, Operational Processes, covers the specification and implementation of the key processes for implementing contribution collection and compliance functions.

Part D, Fraud Control, helps prepare the institution to detect, prevent and fight against fraud.

Part E, Coordination with External Organizations, covers cooperating with and exchanging data with different kinds of external organizations.

Part F, Fostering Awareness and a Culture of Compliance, addresses the issue of generating among the population deep understanding of social security programmes and trust in the administering organizations.

Part G, Maturity Model and Permanent Evaluation and Adjustment, covers the specification of a permanent evaluation and improvement system and the continuing maturity of programme policies.

Within each part, specific guidelines are grouped according to particular elements of contribution collection and compliance. They are presented as follows:

Guideline. The guideline is stated as clearly as possible.

Structure. This is the suggested structure for the particular aspect of contribution collection and compliance that may support the application of the guideline and facilitate the promotion of the underlying principle. A sound structure is essential for the effective functioning of contribution collection and compliance. It should ensure an appropriate division of operational and oversight responsibilities as well as the suitability and accountability of those involved.

Mechanism. There are different ways in which a guideline may be implemented. The suggested mechanisms for contribution collection and compliance are designed to ensure appropriate controls, processes, communication and incentives which encourage good decision-making, proper and timely execution, successful outcomes, and regular monitoring and evaluation.