The following is the content of the social insurance, employment benefit system, housing and habitat benefit system, and training and education, in order to analyze compliance with the types of parafiscal contributions.
In most countries, compulsory social insurance, for the purpose of legal situations and relations, is governed by the Social Security protection of its beneficiaries in the contingencies of maternity, old age, survival, illness, accidents, disability, death, retirement and unemployment or forced unemployment.
As regards the basis for the calculation of compulsory social security, most of it is based on the salary earned by the insured or on the limit to be set by the Regulations for contributions and cash benefits.
In regions or categories of companies whose characteristics and certain circumstances make it advisable, the insured may be grouped into classes according to their salaries.
Each of these will be assigned a class salary that will be used for the calculation of contributions and cash benefits. Likewise, the regulations of the compulsory social security law, since in many cases it is established that the salary limit for contributions and cash benefits.