Building stronger contribution collection systems – Reports, guidelines and events

Building stronger contribution collection systems – Reports, guidelines and events

The Technical Commission for Contribution Collection and Compliance (TC CCC) has been active in many areas during the 2020–2022 triennium, working on several reports, the revision of ISSA Guidelines, contributing to key events and piloting e-workshops.

Contribution collection and compliance are crucial elements for social security systems, and one of the important tasks of TC CCC has been to revise and update the ISSA Guidelines on Administrative Solutions for Extending Coverage that will be published in connection with the upcoming World Social Security Forum (WSSF) in October. Its work also relates to the formalization of social security through the expansion of declared work, as well as addressing error, evasion and fraud.

The technical commission is producing several reports that will be published in the lead up to the WSSF, including a forthcoming report on techniques for extending social security coverage in intermediate countries, and a report on dedicated techniques developed for collecting contributions from platform workers. The first of these reports develops a comparative approach between different techniques to ensure the extension of social security coverage in intermediate economies. It looked, for example, at ways of extending the formal labour market, from simple fiscal incentives to more coercive measures such as the impossibility of having a professional activity without having a social security card. This requires a social identifier and a social account that must be funded by corresponding social contributions.

The second report deals more specifically with the ambivalent relationship between platform work and social security. Produced in cooperation with the Technical Commission on Insurance against Employment Accidents and Occupational Diseases, it looks at ensuring adequate social protection in terms of occupational risks, taking into account different development levels. In developed countries, platform work may be used as a means of social evasion, making it possible to avoid paying the social security contributions due for the employment of a dependent worker. In emerging economies on the other hand, platforms can be a convenient intermediary for monitoring an activity that may be subject to social security contributions.

Other reports by TC CCC look at social security in light of COVID-19. One studied French policies aimed to ensure the cash flow and financing of social security during the pandemic, including the deferral of social contributions. Another  forthcoming report studies the solutions adopted by Costa Rica to ensure the resilience of social security during the period of COVID-19 restrictions and isolation policies.

The technical commission and its members have also been active in sharing their experiences with other members during the triennium through the participation in ISSA events. This includes a number of webinars on contribution collection and compliance, and a session COVID-19, social security institutions and national resilience during the Virtual Social Security Forum for the Americas in December 2021. Furthermore, TC CCC was actively involved in piloting the first ISSA e-Workshops, focussing on the fight against error, evasion and fraud in social security. The success of these pilots means that they have become an official part of ISSA products and services to its members. In July 2022, TC CCC also contributed to a seminar with the Albanian Social Insurance Institute on extending and securing social security for self-employed farmers, which was organized by the International Labour Organization in cooperation with the ISSA.

The extensive activities and knowledge production of TC CCC in the past three years has given the ISSA and its members a good foundation to continue building strong contribution and collection systems in the upcoming 2023–2025 triennium.

TC CCC Work Plan at a Glance: Results