Guideline 5. Developing systematic compliance risk management and a proactive compliance-oriented strategy | International Social Security Association (ISSA)

Introduction
Objectives of the ISSA Guidelines on Contribution Collection and Compliance
Definition of a Contribution Collection and Compliance System
Framework for Contribution Collection and Compliance
Structure of the ISSA Guidelines on Contribution Collection and Compliance
Certain assumptions run throughout these guidelines
A. Governance and Management
Guideline 1. Mandate and mission on social security contribution collection and compliance
Guideline 2. Organizational structure promoting good governance, effectiveness and efficiency
B. Strategy
Guideline 3. Establishing a strategic plan
Guideline 4. Establishing a strategy to ensure consistency between contributions and expected benefits
Guideline 5. Developing systematic compliance risk management and a proactive compliance-oriented strategy
Guideline 6. Supporting the effective extension of contributory social security coverage
Guideline 7. Establishing a strategy for mobile workers
C. Operational Processes
Guideline 8. Specifying a model connecting the main operational processes and information flow
Guideline 9. Registering contributors
Guideline 10. Determining contribution amounts and billing
Guideline 11. Recording contributions paid on a contributor’s social insurance record
Guideline 12. Collecting paid contributions and transferring them to the fund administration
Guideline 13. Managing debts owed by contributors and employers
Guideline 14. Providing online services to facilitate contribution and compliance
D. Fraud Control
Guideline 15. Fraud and error risk management strategy
Guideline 16. Automated system for guiding audit and fraud control
Guideline 17. Adopting a systematic approach to managing prosecutions
E. Coordination with External Organizations
Guideline 18. Implementing systematic data exchange with formally mandated institutions
Guideline 19. Data exchange with other external organizations
F. Fostering Awareness and a Culture of Compliance
Guideline 20. Fostering a strong culture of social security and contribution responsibility
Guideline 21. Implementing communication campaigns focusing on specific cases
G. Maturity Programme and Permanent Evaluation and Adjustment
Guideline 22. Managing and fostering system maturity
Guideline 23. Implementing permanent evaluation mechanisms
Annex. Glossary of Terms
Acknowledgements

The institution manages compliance risk and reduces non-compliance by developing proactive compliance-oriented strategies and structures.

ISSA Guidelines:

Contribution Collection and Compliance

ISSA Guidelines:

Contribution Collection and Compliance

Contribution Collection and Compliance -
Guideline 5. Developing systematic compliance risk management and a proactive compliance-oriented strategy

Contribution Collection and Compliance - Guideline 5. Developing systematic compliance risk management and a proactive compliance-oriented strategy

Contribution Collection and Compliance

Contribution Collection and Compliance -
Guideline 5. Developing systematic compliance risk management and a proactive compliance-oriented strategy