Fraud prevention in the payment of Social Security contributions

Abstract

The prevention of the fraud to Social Security System, in relation to the payment of social security contributions, requires the adoption of effective measures for their control. Administrations responsible for this task, have launched various initiatives to monitor and track compliance with the obligations of payment of social security contributions, some of them new, as the Observatory of Fraud, and joint implementation plans, discussed in this report.

Highlighting the work undertaken by the Tesorería General de la Seguridad Social (General Treasury of Social Security), which has made interesting performances, based on the possible actions that provide the laws and the progress achieved through the development of eGovernment. Equally important is the work done by the Inspección de Trabajo y Seguridad Social (Inspection of Labour and Social Security), through the establishment of goals and collaboration with the Tesorería General de la Seguridad Social.

In addition, we will discuss additional achievements from the pursuit of fraud, the result from cooperation of the Social Security Administration with other authorities, such as tax administration or the police (Department of Social Security Research).

Finally, we will refer to the innovative Plan to fight against employee, tax and Social Security fraud of 2010, and the lack of substantial programs in this field in the European Union level.