Social security contribution collection and compliance: Improving governance to extend social protection

Authors


  • This article develops the findings of an earlier report (Enoff, 2010), prepared for the 2010 World Social Security Forum in Cape Town, South Africa. The authors thank Rafael Rofman, Ian McDonald and Raúl Ruggia Frick for detailed comments.

Louis D. Enoff, Enoff Associates Ltd, 2144 Enoff Dr., US-Westminster, MD, 21157, United States; Email: louenoff@gmail.com.

Roddy McKinnon, International Social Security Association, 4 route des Morillons, CH-1211 Geneva 22, Switzerland; Email: mckinnon@ilo.org.

Abstract

Using survey evidence collected from social security organizations and contribution collection agencies, a major aim of this article is to advance knowledge sharing and good practice on contribution collection and the enforcement of compliance. Although contribution collection and compliance have important social protection, political and fiscal dimensions, this article frames the pursuit of these objectives as an aspect of administrative good governance. The evidence suggests that seven core factors combine often to form the basis of success in contribution collection and compliance. In addition to improving benefit adequacy and the financial health and public standing of programmes, such success may support also national and international efforts to extend social protection coverage. Ultimately, the achievement and scale of any such success may be determined and delimited by the broader national policy environment, over which most social security organizations have little or no influence.

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