Audit: The process of inspecting an employer’s or contributor’s records to ensure the correct contributions are being paid.

Billing: The process by which contributions due are requested.

Board: The group of persons who, in accordance with the legislation or by-laws which led to its creation, is responsible for governing the social security institution and monitoring its administration.

Collection: The process by which contributions are received from persons or employers and paid into the social security scheme.

Contribution: The payment a person is required to make into the social security scheme.

Contributor: A person who makes payment into the social security scheme.

Control: The process through which the contributions system is regulated and governed.

Correctness: The right type and amount of contribution paid on the due date. Debt management: The pursuit of debts owed by contributors or employers who have exceeded a payment deadline (i.e. debtors).

Declaration management: The process of managing statements and declarations by contributors and employers which impact upon their liability to pay contributions or the amounts due.

Determining contribution amounts: The process by which the contribution due is calculated.

Digital economy: A term for all of those economic processes, transactions, interactions and activities that are based on digital technologies.

Fraud: A wide-ranging term which could cover identity fraud, corrupt activity either within or external to the institution, non-compliance or evasion of payment.

Management: The group of persons who, in accordance with the legislation or by-laws which led to its creation, is responsible for the administration and day-to-day operations of the social security institution.

Member: Another term for contributor.

Mobile workers: Workers who work in a different country to their home country.

Non-compliance: Failure or refusal to pay contributions that are due.

Registration: Recording on the contribution system details relating to a person or other entity, such as an employer, so that they are recognized within the system on future occasions.

Risk management: The identification, assessment, and prioritization of risks, followed by the coordinated application of resources to minimize, monitor and control the probability and/or impact of these risks.

Social insurance record: A record which contains the details of all contributions paid by a contributor over their lifetime, so that benefits due from those contributions can be correctly paid.

Suspense file: A repository containing all details of contributions that cannot be linked to the appropriate contributors social insurance record. This can be interrogated to trace missing contributions hen benefit is claimed.

Voluntary compliance: A system of compliance that relies on individual contributors and employers to report freely and voluntarily, calculate contribution liability correctly and file a return on time.