ISSA Guidelines Contribution Collection and Compliance Open access version
The ISSA Guidelines for Social Security Administration consist of internationally-recognized professional standards in social security administration, and form part of the ISSA Centre for Excellence in Social Security Administration. The open access guideline documents are abridged versions of the complete ISSA Guidelines for Social Security Administration that are available to ISSA member organizations only. The latter are completed with information concerning the suggested operational structures for the functioning of individual guidelines and mechanisms for their implementation. Additional resources, references and links to good practice examples are also provided to assist comprehension. Within the practical framework of the ISSA Academy and Academy workshops, ISSA Guidelines for Social Security Administration offer a basis for learning and knowledge exchange among ISSA member organizations. For information on how to join the ISSA <www.issa.int>. The ISSA Guidelines have been developed by the ISSA technical commissions and staff of the ISSA General Secretariat, based on a broad consultation with experts, international organizations and the worldwide ISSA membership. English is granted precedence as the authoritative language for all ISSA Guidelines. The ISSA Guidelines and related resources are available at <www.issa.int/excellence>. While care has been taken in the preparation and reproduction of the data published herein, the ISSA declines liability for any inaccuracy, omission or other error in the data, and, in general, for any financial or other loss or damage in any way resulting from the use of this publication. This publication is made available under a Creative Commons Attribution-NonCommercial-NoDerivs 4.0 Unported License (CC BY-NC-ND 4.0). ISBN 978-92-843-1215-3 International Social Security Association 2013
Contents Introduction 1 Objectives of the ISSA Guidelines on Contribution Collection and Compliance 1 Definition of a Contribution Collection and Compliance System 2 Framework for Contribution Collection and Compliance 3 Structure of the ISSA Guidelines on Contribution Collection and Compliance 3 Certain assumptions run throughout these guidelines: 4 A. Governance 5 Guideline 1. Mandate and mission on social security contribution collection and compliance 6 Guideline 2. Organizational structure promoting good governance, effectiveness and efficiency 6 B. Strategy 7 Guideline 3. Establishing a strategic plan 7 Guideline 4. Establishing a strategy to ensure consistency between contributions and expected benefits 7 Guideline 5. Developing systematic compliance risk management and a proactive compliance-oriented strategy 7 Guideline 6. Supporting the effective extension of contributory social security coverage 8 C. Operational Processes 9 Guideline 7. Specifying a model connecting the main operational processes and information flow 9 Guideline 8. Registering contributors 9 Guideline 9. Determining contribution amounts and billing 9 Guideline 10. Collecting contributions and transferring them to the fund administration 9 Guideline 11. Managing debts owed by contributors and employers 10 Guideline 12. Providing online services to facilitate contribution and compliance 10 D. Fraud Control 11 Guideline 13. Fraud and error risk management strategy 11 Guideline 14. Automated system for guiding audit and fraud control 11 Guideline 15. Adopting a systematic approach to managing prosecutions 11 INTERNATIONAL SOCIAL SECURITY ASSOCIATION i
E. Coordination with Outside Organizations 13 Guideline 16. Implementing systematic data exchange with institutions with a formal mandate on social security contribution collection and compliance 13 Guideline 17. Data exchange with other external organizations 13 F. Fostering Awareness, a Culture of Social Security and Compliance 14 Guideline 18. Fostering a culture of awareness of social security and contribution responsibility 14 Guideline 19. Implementing specific communication campaigns 14 Guideline 20. Developing anti-fraud policy awareness 14 G. Maturity of the Programme and Permanent Evaluation and Adjustment 15 Guideline 21. Managing and fostering system maturity 15 Guideline 22. Implementing permanent evaluation mechanisms 15 Acknowledgements 16 ii INTERNATIONAL SOCIAL SECURITY ASSOCIATION
Introduction Contribution collection and compliance constitutes a core function within social security systems. It plays a key role in attaining the financial sustainability of the overall system. The timely and full payment of contributions by and on behalf of insured persons is necessary if they are to achieve the benefits to which they are legally entitled. The sustainability of social security is more than a simple issue of financial sustainability, however, and involves ensuring its social and political sustainability. Thus, implementing rigorous contribution collection and compliance processes strengthens the legitimacy of social security as a societal institution. These processes together play a key role in the extension of social coverage. Wide population coverage cannot be achieved without appropriate and functioning contribution collection systems which include compliance and enforcement. Non-compliance and evasion have serious consequences for the level of protection of scheme members as well as for the financial and social legitimacy of social security schemes. Therefore, compliance and a high collection rate must be key objectives for social security institutions administering contributory schemes. Where compliance gaps are identified, social security institutions can take actions to ensure that eligible people and their employers contribute to the system. Where there are specific administrative or transaction cost barriers to contribution collection, social security institutions can innovate and consider measures to overcome these barriers. Furthermore, as contribution collection and compliance often involve multiple institutions, process integration becomes a key issue to be addressed. Objectives of the ISSA Guidelines on Contribution Collection and Compliance These guidelines are part of the ISSA project on Coverage Extension and Compliance and Contribution Collection. One of the goals of the project is to address the complexities of implementing an effective and efficient contribution collection and compliance system with a view to identifying solutions and sharing the lessons learnt. The aim of these guidelines is to provide a high-level reference point for the management of contribution collection and compliance activities in institutions that carry out social security functions. Their main goal is to assist institutions in addressing the challenges of good governance and management and to promote effectiveness and efficiency in social security contribution collection and compliance. The guidelines are intended to apply to the different organizational models used for contribution collection, including where contributions are collected by the tax authority. They focus on common key aspects, and on inter-institutional coordination and the promotion of process integration. These guidelines are also intended to raise awareness of the complexities of contribution collection and compliance systems and their impact on social security overall, and to indicate how to deal with them. Institutions should use the guidelines as a starting point for developing their own policies and plans. These guidelines are addressed to all institutions involved in social security contribution collection and compliance functions. They target executives and managers responsible for these tasks, as well as highlevel managers. They may also be useful for general managers and members of the governing boards of institutions. Contribution collection and compliance units are responsible for the implementation and operation of these functions. INTERNATIONAL SOCIAL SECURITY ASSOCIATION 1
The guidance given here is based upon well-recognized principles and best practice, and reports from the International Social Security Association (ISSA) and international organizations such as the International Labour Organization (ILO), the Organisation for Economic Co-operation and Development (OECD) and the World Bank. Input was also received from social security professionals who participated in their development. Definition of a Contribution Collection and Compliance System These guidelines are intended to cover all the key components of a contribution collection and compliance system. Some are necessarily general, such as those covering the mission, strategy, communication, etc., and could be applied to other social security contexts. But others are quite specific to contribution collection and compliance: A registration process. This should be comprehensive and include all contributors who are liable to pay contributions, and other parties, such as employers, who are involved in the collection process, along with banks and non-bank financial institutions; A process for determining the liability of insured persons and their employers, and what contributions are due; A validation process to ensure the correctness of the contributions paid; A process to collect these contributions; A process for recording contributions paid by a contributor over their lifetime, which can then be used by the benefit-paying authority to determine the amount of social security benefit due. If this process is not robust, and contributions are not accurately reflected on contributors individual records, confidence in the overall social security system will be undermined; A risk-based approach for monitoring compliance and controlling fraud within these processes. This should include units to detect fraud and inspect records to ensure contributors and employers are meeting their obligations; A debt management process for pursuing contributions where liabilities have not been met; An enforcement process including law courts for collecting contributions due where the contributor or employer refuses to pay; A set of operational processes which connects all these key elements and specifies the information flows between the different parts of the organization(s) involved. In developing these specific components, institutions need to consider the relative responsibilities of the institution and the citizen within the context of the country s overall social security system. For example, how far will the institution go to trace contributions paid which are not on a contributor s account, and what are that contributor s personal responsibilities for maintaining their records accurately? The guidelines also address issues that are not exclusive, but are highly important, to contribution collection and compliance functions, such as the clear definition of the institution s mission and mandates, the application of strategic planning and permanent improvement practices, collaborating with other organizations, and development of a culture of social security. 2 INTERNATIONAL SOCIAL SECURITY ASSOCIATION
Framework for Contribution Collection and Compliance Contribution collection and compliance systems comprise different activities. Some concern matters of institutional organization, policy and strategy, while others focus on contribution collection operations and compliance enforcement. In turn, the involved actors consist mainly of the institutions responsible for collecting social security contributions and of different categories of contributors. In some cases, other actors may be involved, notably financial services entities participating in contribution payment processes and public entities responsible for compliance enforcement. There is great variation in contribution collection and compliance systems. The specific configurations of their areas of activity and the nature of the actors involved differ across schemes and according to organizational approaches. Areas of activity Contribution collection and compliance systems undertake the following roles: governance of the system, strategic planning, contribution collection operations, compliance enforcement, systematic inter-institutional coordination, and the management and promotion of the maturity of the contribution collection and compliance system. The ISSA Guidelines on Contribution Collection and Compliance address all of these. Actors Institutions responsible for social security contribution collection include those administering social security schemes as well as institutions specialized in social security contribution collection and national tax agencies. Contributors consist of different groups, including employers, employees and self-employed workers. To an important degree, the effectiveness and efficiency of the contribution collection system relies on the mechanisms used to incorporate these different groups. The development of partnerships with employers may improve the collection of employees contributions. The collection of the contributions of self-employed workers may require an alternative approach. Other actors with a role in the contribution collection and compliance system consist of financial services institutions (e.g. banks and payment collection services), which may facilitate and enhance the effectiveness of payment processes. Compliance enforcement may be undertaken by specialized public institutions. Structure of the ISSA Guidelines on Contribution Collection and Compliance The following guidelines are organized in seven parts: Part A, Governance, 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. INTERNATIONAL SOCIAL SECURITY ASSOCIATION 3
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 Outside Organizations, covers cooperating with and exchanging data with different kinds of external organizations. Part F, Fostering a Culture of Social Security and Compliance, addresses the issue of generating among the population deep understanding of social security programmes and trust in the administering organizations. Part G, Maturity of the Programme 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 the persons 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. Certain assumptions run throughout these guidelines: Relevant legislation and regulations are taken into account when developing the services under all guidelines. This includes, especially: Regulations on administrative procedures, especially concerning contribution collection and compliance; Regulations on data privacy and protection; Financial regulations involving bank transfers; Authentication of operations and documents. All guidelines should be defined in the context of the strategic plan, and based on regulations and rules governing social security contributions and benefits in the relevant country. The management establishes a governance structure that enables the institution to carry out its mission and commission specialized units to carry out the roles outlined in the guidelines. 4 INTERNATIONAL SOCIAL SECURITY ASSOCIATION
A. Governance The ISSA defines governance as the manner in which the vested authority uses its powers to achieve the institution s objectives, including its powers to design, implement and innovate the organization s policies, rules, systems and processes, and to engage and involve its stakeholders. Good governance implies that the exercise of the vested authority is accountable, transparent, predictable, participative and dynamic. In addition, good governance can be defined as doing the right things and doing things right. Governance of contribution collection and compliance involves the definition of: Mandates and missions within the overall contribution collection and compliance system and of the involved institutions ( doing the right things ), which should be aligned with the institution s social security mission and goals and updated according to the evolution of those goals; Organizational structure of the system ( doing things right ), which may involve multiple institutions in addition to the institution s internal structure. Governance of contribution collection and compliance may comprise three levels: The national level, which includes general laws and regulations concerning national contribution collection and compliance. This legislation defines which institutions will be involved in these functions, and their general responsibilities. Inter-institutional coordination, which includes agreements and procedures established among the institutions involved in contribution collection and compliance in accordance with the corresponding legislation. Such coordination may be formalized through an inter-institutional committee which governs the national system. The positions (points of view) of the participating institutions are defined by their respective authorities. The individual institution s jurisdiction, which corresponds to the governance of each participant institution and involves their specific responsibilities within the national system. In addition to the national legislation, institutions should comply with and apply rules and procedures defined by the inter-institutional coordination bodies. Therefore, an institution s governance will consist in its specific mission as well as in the internal regulations, procedures and organization that enable the institution to carry out its mandate. In general, defining the mandate and mission of the social security contribution collection and compliance system aims at clarifying the scope of the system and its borders with external but related systems (e.g. national and local tax administrations) and their respective jurisdictions, competencies and missions. Given the variety of approaches to organizing social security contribution collection and compliance, especially concerning its relationship with other systems, these aspects should be clearly defined. Within social security institutions, the board should define the mission, internal regulations and procedures for fulfilling the institution s mandate within the national social security contribution collection and compliance system. It should also define the institution s position in the inter-institutional governing committee. The organizational structure of contribution collection and compliance systems defines the involved institutions, their roles and responsibilities, their internal structures, and how they interact to carry out the assigned missions. INTERNATIONAL SOCIAL SECURITY ASSOCIATION 5
Collecting social security contributions and performing compliance controls involves a number of activities. These correspond not only to different functions (e.g. registration of contributors, collection of declarations and contributions, calculation of contribution amounts, matching expected and paid contributions, fraud control) but also to administering different social security programmes (e.g. different pillars of pension schemes, health programmes, unemployment programmes). Moreover, complying with contribution obligations conditions access to social security benefits. For this reason, information about contribution compliance should be communicated to the institutions that provide these benefits. In addition, as several of these functions are the same as, or very similar to, those involved in general tax administration, a number of countries perform them jointly, involving tax administration agencies in social security contribution collection. Financial institutions could also be involved in payment operations. Where these activities rely on different institutions with specific responsibilities, national systems collecting social security contributions and performing compliance controls will involve several institutions. The criteria for determining organizational structures are highly country specific, giving rise to very different configurations. However, experience has demonstrated certain principles that can promote quality and effectiveness, irrespective of organizational structure: All the institutions directly involved or highly dependent on social security contribution collection and compliance should be included in the organizational structure ruling the system; This structure should build upon existing operational capabilities in the institutions as well as in other national stakeholders; Although the institution which performs the functions may differ, the process should nonetheless be coordinated. Guidelines in Part A, Governance, apply these principles in defining the mandate, mission and organizational structure for contribution collection and compliance systems. Guideline 1. Mandate and mission on social security contribution collection and compliance The institution clearly defines its mandate, mission and internal governance mechanism concerning the contribution collection and compliance system, in line with national regulations. If applicable, the institution participates in defining the governance mechanism for the inter-institutional level through its position on governing committees. Guideline 2. Organizational structure promoting good governance, effectiveness and efficiency The institution establishes organizational structures that promote the good governance of the overall system and foster effectiveness and efficiency in achieving contribution collection and compliance goals, in line with national social security regulations and administrative principles. Social security institutions are concerned not only with collecting contributions but also with keeping information about contribution periods and other matters related to social security benefits. 6 INTERNATIONAL SOCIAL SECURITY ASSOCIATION
B. Strategy These four guidelines address strategies to carry out the mission and goals on contribution collection and compliance in line with social security laws, regulations and implementation approaches. Some of the main aspects are: Ensuring the correctness of contribution calculation in order to match expected benefits, comply with social security laws and regulations, fulfil social security administration goals and generate trust in the system; Improving compliance management, promoting voluntary compliance and reducing risks of non-compliance and fraud; Fostering the extension of coverage of contributory social security systems. Although extending coverage of social security systems involves other relevant aspects related to social policies and benefit management, as well as to non-contributive systems, the effectiveness of contribution collection has an important impact on putting such extension into practice. A primary duty of institutions in charge of collecting contributions is to achieve these goals in accordance with the law and to do this in such a manner as will sustain confidence in the social security system and its administration. Guideline 3. Establishing a strategic plan To carry out its mandate and mission on contribution collection and compliance, the institution establishes a strategic plan covering at least a medium-term period. Guideline 4. Establishing a strategy to ensure consistency between contributions and expected benefits The institution establishes a strategy to ensure that contributions always fulfil the requirements of the corresponding benefits and that members rights are respected. Guideline 5. Developing systematic compliance risk management and a proactive compliance-oriented strategy The institution manages compliance risk and reduces non-compliance by developing proactive compliance-oriented strategies and structures. Guideline 6. Supporting the effective extension of contributory social security coverage The institution develops strategies to maintain and extend the effective coverage of contributory social security, by promoting the exhaustive inclusion in the collection system of all contributors covered by the social security regulations or, if this is not the case, through coverage extension. INTERNATIONAL SOCIAL SECURITY ASSOCIATION 7
C. Operational Processes The backbone of the contribution collection and compliance system is based on certain operational processes for carrying out the key functions of contributor registration, collection of declarations, contribution calculation and billing, collection of payment and debt management. Providing online services to contributors is another key feature in the implementation of contribution collection and compliance systems. Formalizing such operational processes and their connections enables improved management (including change management) and provides a bridge to ICT-based implementation. Guideline 7. Specifying a model connecting the main operational processes and information flow The institution specifies a model connecting the main operational processes involved in contribution collection and compliance and including the information flow between processes. If the national system assigns contribution collection responsibilities to multiple institutions and some processes are distributed (i.e. carried out by several institutions), the model should capture these characteristics and represent them appropriately. In particular, the model should indicate the entity responsible for the processes and how outside processes relate to the institution s internal ones, and which internal organization is responsible for coordination with the outside entity. Guideline 8. Registering contributors The institution provides a means to register contributors that enables it to identify all (e.g. individual persons, legal entities) who are required to contribute to the system and to know their compliance situation. Guideline 9. Determining contribution amounts and billing The institution implements the key processes that determine the contribution amounts and generate billing, based on submitted declarations. This involves four main tasks: submission of declarations or employee payrolls, validation of this submitted information, calculation of the contribution amounts, and generation of bills or no-pay declarations. Guideline 10. Collecting contributions and transferring them to the fund administration The institution implements the key processes of collecting contributions and transferring corresponding amounts to the fund or social programme administration. 8 INTERNATIONAL SOCIAL SECURITY ASSOCIATION
These processes play a fundamental role in the sustainability of the social programmes because they enable the transfer of the financial resources they are intended to receive. Where these collection functions are carried out by banks or other financial institutions, it is especially important that the social security institution is able to monitor the collection and transfer of contributions to ensure that the processes meet the standards set by the social security system. Guideline 11. Managing debts owed by contributors and employers The institution implements the key processes of identifying its debtors and carrying out the procedures to obtain the corresponding payment. These processes play a fundamental role in promoting compliance by contributors and obtaining the payments necessary to the system s sustainability. Efficient identification and settlement of debts also adds to the credibility of the collecting agent and helps to build the culture of social security. Guideline 12. Providing online services to facilitate contribution and compliance The institution provides online services to foster the effectiveness and efficiency of interaction with contributors. Functionalities would include follow-up of contributions and compliance status, a help desk on ICT-based services, and management of claims and communication in general. Such services play a fundamental role in improving transparency and communication with contributors, as well as reducing errors in self-service operations and building confidence in the social security system. INTERNATIONAL SOCIAL SECURITY ASSOCIATION 9
D. Fraud Control Contributor non-compliance (especially, deliberate evasion) and the limits of preventive compliance administration measures mean that instances of failure to comply with the law are inevitable. Therefore, institutions must establish effective mechanisms to prevent and control fraud on social security contribution collection and compliance. These need to be regularly reviewed to update fraud detection approaches to counter new types of fraud. These processes play a fundamental role in promoting contributor compliance and obtaining the payments necessary to the system s sustainability. Unlike debt management, fraud control deals with cases that have not been identified by the regular administrative system and includes the key task of case detection. In addition, errors and other involuntary mistake scenarios should be taken into account and treated accordingly. Particularly pertinent in this context is ISSA Guidelines on Good Governance, Guideline 71, Prevention and control of corruption and fraud in contributions. Guideline 13. Fraud and error risk management strategy The institution defines a strategy on fraud control and error risk management. The strategy should include an organizational structure, specialization of roles (e.g. analysis, planning, control in the field), methodologies and procedures. It should balance preventive and corrective approaches, and be based on both intensive use of information and field activities (on-site inspections). The strategy should focus the means of control on sectors and populations at risk (e.g. building facilities, the self-employed, agriculture, personal services). Guideline 14. Automated system for guiding audit and fraud control The institution improves its processes of audit and fraud control by using advanced ICT tools and any other available and consistent resource. Relevant tools include data mining, business rules, multidimensional data analysis and external data (e.g. satellite photography and geographic information systems). Guideline 15. Adopting a systematic approach to managing prosecutions The institution cooperates with other institutions in adopting a systematic, workflow-based approach to managing prosecutions. 10 INTERNATIONAL SOCIAL SECURITY ASSOCIATION
This will enable the development of a common process among all institutions involved in a prosecution, in order to coordinate actions and make them more consistent. Transparent systematization adds value to the system since it gives a predictable character to the institution s behaviour. INTERNATIONAL SOCIAL SECURITY ASSOCIATION 11
E. Coordination with Outside Organizations Coordination with government and non-government organizations provides additional capability to improve contribution collection and compliance and extension of coverage. Such coordination may range from joint information campaigns to joint audit and fraud activities and the exchange of information. Guideline 16. Implementing systematic data exchange with institutions with a formal mandate on social security contribution collection and compliance The institution implements systematic and standardized data exchange to improve the effectiveness and efficiency of the contribution collection and compliance system. This data exchange must be controlled in order to protect people s privacy, and balanced by a right to access and modification under the surveillance of an independent authority. Guideline 17. Data exchange with other external organizations In order to improve information capabilities, the institution implements data exchange with organizations related to social security contribution collection and compliance but which do not have a formal mandate in this regard. Examples of such organizations include national statistical institutions, and agencies providing business registration and establishment authorization (e.g. industry bodies, ministries, local authorities). Unlike data exchange with institutions that have a formal mandate and responsibility in contribution collection and compliance, this does not involve required operational activities, and data exchange may not be systematic but, rather, sporadic and ad hoc. 12 INTERNATIONAL SOCIAL SECURITY ASSOCIATION
F. Fostering Awareness, a Culture of Social Security and Compliance Awareness of rights and obligations vis-à-vis the social security system, including with regard to contribution collection and compliance, plays a key role in fostering a culture of social security and compliance. This is particularly important where there have been historical problems of poor service, fraud or data loss. A culture of social security and compliance must include efficient and compassionate administration of programmes by social security institutions, fair and timely benefit payments and an absence of fraudulent behaviour by staff or officials. Members should be confident that all parties are paying their fair share of contributions and that funds are well managed and services efficiently delivered. Guideline 18. Fostering a culture of awareness of social security and contribution responsibility The institution implements a strategy to foster a culture of awareness of social security and contribution collection. Voluntary compliance with contribution policy can be highly dependent on the overall culture of the social security programme in a country. The culture of social security attempts to instil confidence in the programmes and their management by constant education of the public about the programmes and their benefits. Guideline 19. Implementing specific communication campaigns The institution implements specific information dissemination campaigns to generate awareness of programme changes and specific information about members responsibilities. The aim of such campaigns is to foster a sense of responsibility in every stakeholder about the contribution process. Guideline 20. Developing anti-fraud policy awareness The institution implements public awareness campaigns on its anti-fraud policies, based on risk profiles, to reduce evasion and fraud and increase confidence in the system. The aim of such campaigns is to inform public opinion on the meaning and social impact of contribution evasion and fraud, and on measures to counter fraud. INTERNATIONAL SOCIAL SECURITY ASSOCIATION 13
G. Maturity of the Programme and Permanent Evaluation and Adjustment Building effective and efficient contribution collection and compliance systems involves long-term political and administrative projects. A large number of success and risk factors can be identified only during these processes. Furthermore, experience and institutional capacity are obtained mainly through practical projects. Successful social security systems rely strongly on acceptance and adoption by society overall, whatever the country. Therefore, continuous improvement approaches based on permanent evaluation and adjustment, and ultimately on maturity management, must be put into practice. While the strategic plan and corresponding performance model constitute the main inputs to permanent evaluation and adjustment, a long-term approach aiming at incremental institutional strengthening is also needed. Guideline 21. Managing and fostering system maturity The institution manages and fosters the maturity of the contribution collection and compliance system through a continuous improvement plan. Contribution collection and compliance systems are usually complex and developed over several years. Moving from one development stage to another depends on a number of factors (administrative, economic and social) and also on several external actors. Guideline 22. Implementing permanent evaluation mechanisms The institution designs and implements permanent evaluation mechanisms for the contribution collection and compliance system. Permanent and systematic evaluation should be based on performance indicators and service quality evaluation involving the main stakeholders and the public. Using a standard model increases the institution s ability to compare its performance against institutions in other countries with similar contribution collection schemes. 14 INTERNATIONAL SOCIAL SECURITY ASSOCIATION
Acknowledgements The ISSA Guidelines for Social Security Administration were prepared by the ISSA General Secretariat with the ISSA technical commissions. The ISSA Guidelines on Contribution Collection and Compliance were produced under the auspices of the ISSA Working Group on Contribution Collection and Compliance. The Guidelines were prepared by a team at the ISSA General Secretariat led by Raúl Ruggia Frick with the involvement of Octavio Jiménez Durán. Expert support and contributions were provided by Louis Enoff and Ian McDonald.
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