An Evaluation of the Run After Contribution Evaders (RACE) Campaign of the Social Security System (SSS): Toward an Enhanced Contribution Collection and Employer Compliance

Authors

  • Sharyn Joy L. Candidato Polytechnic University of the Philippines Author

DOI:

https://doi.org/10.5281/zenodo.22673939

Keywords:

Social Security System, Run After Contribution Evaders Campaign, contribution collection, employer compliance, social security, delinquency, evasion, enforcement, public value theory, public value, trust and legitimacy, service delivery quality, efficiency, operational capacity

Abstract

This study evaluated the Run After Contribution Evaders (RACE) Campaign of the Social Security System (SSS) as an instrument for improving employer compliance and contribution collection. It examined the campaign through the key dimensions of Public Value Theory; identified challenges in its implementation; determined contribution collection issues affecting employers; and explored ways to further improve compliance and collection. The study employed a mixed-methods approach using interviews and surveys. Key informants were SSS Account Officers and Legal Enforcement Officers involved in the conduct of the RACE Campaign, while survey respondents were SSS Call Center employees who regularly handle employer inquiries and complaints related to contribution collection and compliance. Descriptive analysis was utilized for the survey responses while interview data were analyzed thematically. The findings showed that the RACE Campaign generally promotes employer awareness, encourages settlement of delinquent contributions, and ensures employees’ access to SSS benefits. However, its implementation is affected by system and manpower limitations, logistical constraints, heavy workloads and procedural delays. Contribution collection is also affected by online remittance difficulties, payment issues and delays, unclear guidelines, and system usability issues. The study concludes that enforcement alone is insufficient to achieve sustained compliance. It recommends strengthening digital systems, simplifying procedures, improving employer communication and education, increasing manpower and operational resources, and using the latest technological advancements for improved monitoring and compliance.

Downloads

Download data is not yet available.

References

Adelekan, O. A., Olorunsogo, T., Okunade, A. O., & Atadoga, A. (2024). Evolving tax compliance in the digital era: A comparative analysis of AI-driven models and blockchain technology in U.S. tax administration. Computer Science & IT Research Journal, 5(2), 311–335.

Al-Subaihi, B. (2013). Social security contribution evasion: An evaluation from the perspective of former contribution evaders – Jordan case study. Social Security Corporation; International Social Security Association.

Bailey, C., & Turner, J. (1997). Contribution evasion and social security: Causes and remedies. International Labour Office.

Bailey, C., & Turner, J. (2001). Strategies to reduce contribution evasion in social security financing. World Development, 29(2), 385–393. https://doi.org/10.1016/S0305-750X(00)00095-2

Barrand, P., Ross, S., & Harrison, G. (2004). Integrating a unified revenue administration for tax and social contribution collections: Experiences of Central and Eastern European countries (IMF Working Paper No. WP/04/237). International Monetary Fund.

Batrancea, L., Nichita, A., Olsen, J., Kogler, C., Kirchler, E., Hoelzl, E., Weiss, A., Torgler, B., Fooken, J., Fuller, J., Schaffner, M., Banuri, S., Hassanein, M., Alarcón-García, G., Aldemir, C., Apostol, O., Bank Weinberg, D., Batrancea, I., Belianin, A., … Summers, B. (2019). Trust and power as determinants of tax compliance across 44 nations. Journal of Economic Psychology, 74, Article 102191. https://doi.org/10.1016/j.joep.2019.102191

Belanger, F., & Carter, L. (2008). Trust and risk in e-government adoption. The Journal of Strategic Information Systems, 17(2), 165–176. https://doi.org/10.1016/j.jsis.2007.12.002

Bellemare, C., Deversi, M., & Englmaier, F. (2019). Complexity and distributive fairness interact in affecting compliance behavior (CESifo Working Paper No. 7899). CESifo.

Bouckaert, G., & Van de Walle, S. (2003). Quality of public service delivery and trust in government. In A. Salminen (Ed.), Governing networks: EGPA yearbook (pp. 299–318). IOS Press.

Brown, A., Fishenden, J., & Thompson, M. (2014). Digitizing government: Understanding and implementing new digital business models. Palgrave Macmillan. https://doi.org/10.1057/9781137443649

Bureau of Internal Revenue. (2008). Revised guidelines and procedures in the investigation and prosecution of tax evasion cases under the Run After Tax Evaders (RATE) program (Revenue Memorandum Order No. 24-2008). Department of Finance.

Bureau of Internal Revenue. (2010). Providing for policies and guidelines for the abatement of surcharges and/or compromise penalties in relation to the filing of tax returns and payment of taxes under certain conditions (Revenue Regulations No. 9-2010). Supreme Court of the Philippines E-Library.

Commission on Audit. (2024). Executive summary on the annual audit report on the Social Security System for the year ended December 31, 2023. Republic of the Philippines. https://www.coa.gov.ph/reports/annual-audit-reports/aar-government-owned-and-or-controlled-corporations/#199-7417-social-security-system-2023-1708561753

Demarco, G., & Rofman, R. (1999). Collecting and transferring pension contributions (Social Protection Discussion Paper No. 9907). World Bank.

Enoff, L. D., & McKinnon, R. (2011). Social security contribution collection and compliance: Improving governance to extend social protection. International Social Security Review, 64(4), 99–119. https://doi.org/10.1111/j.1468-246X.2011.01413.x

Enoff, L. D., & Ruggia-Frick, R. (2013). Innovations in contribution collection and compliance. International Social Security Association.

European Platform Tackling Undeclared Work. (2018, April 18). Evasion of taxes and social security contributions: New and prominent forms of evasion [Focus group study and working document]. European Commission; European Labour Authority.

Faulkner, N., & Kaufman, S. (2018). Avoiding theoretical stagnation: A systematic review and framework for measuring public value. Australian Journal of Public Administration, 77(1), 69–86. https://doi.org/10.1111/1467-8500.12251

Fellner, G., Sausgruber, R., & Traxler, C. (2013). Testing enforcement strategies in the field: Threat, moral appeal and social information. Journal of the European Economic Association, 11(3), 634–660. https://doi.org/10.1111/jeea.12013

Feng, C., Ye, Y., & Tao, Y. (2022). Tax authority enforcement and corporate social security contributions: Evidence from China. Finance Research Letters, 49, Article 103094. https://doi.org/10.1016/j.frl.2022.103094

Goveia, L., & Sosa, A. (2017). Developing a compliance-based approach to address error, evasion and fraud in social security systems. International Social Security Review, 70(1), 71–92. https://doi.org/10.1111/issr.12128

Hegemann, M., & Ritz, A. (2026). Administrative burden in digital service provision: A systematic literature review and research agenda. Perspectives on Public Management and Governance, Article gvag004. https://doi.org/10.1093/ppmgov/gvag004

Inquirer.net. (2016, November 22). Slain BIR Makati head was a top-notch tax collector. https://newsinfo.inquirer.net/

International Labour Organization. (2015, December 3). 6.5 Labour inspection. https://www.ilo.org/resource/65-labour-inspection

International Labour Organization. (2025, March 17). Social protection has a strong impact on the reduction of inequalities. https://www.ilo.org/resource/news/social-protection-has-strong-impact-reduction-inequalities

International Social Security Association. (2013). ISSA guidelines on contribution collection and compliance.

International Social Security Association. (2019). 10 global challenges for social security: Developments and innovation.

Janssen, M., & Estevez, E. (2013). Lean government and platform-based governance—Doing more with less. Government Information Quarterly, 30(Suppl. 1), S1–S8. https://doi.org/10.1016/j.giq.2012.11.003

Kuznetsov, O., Sernani, P., Romeo, L., Frontoni, E., & Mancini, A. (2024). On the integration of artificial intelligence and blockchain technology: A perspective about security. IEEE Access, 12, 3881–3897. https://doi.org/10.1109/ACCESS.2024.3349688

Levin, J., & Orkoh, E. (2025). Tax burden, perceived fairness, and compliance in Ghana’s tax system (UNU-WIDER Working Paper No. 2025/91). United Nations University World Institute for Development Economics Research.

Levy, S. (2008). Good intentions, bad outcomes: Social policy, informality, and economic growth in Mexico. Brookings Institution Press.

Liza, R. H. (2016). An evaluative study of the implementation of "Run After Tax Evaders" program of the Bureau of Internal Revenue (BIR) for the taxable year 2012–2014 [Unpublished manuscript/thesis].

Madsen, C. Ø., Lindgren, I., & Melin, U. (2022). The accidental caseworker – How digital self-service influences citizens' administrative burden. Government Information Quarterly, 39(1), Article 101653. https://doi.org/10.1016/j.giq.2021.101653

Maitra, P., Smyth, R., Nielsen, I., Nyland, C., & Zhu, C. (2007). Firm compliance with social insurance obligations where there is a weak surveillance and enforcement mechanism: Empirical evidence from Shanghai. Pacific Economic Review, 12(5), 577–596. https://doi.org/10.1111/j.1468-0106.2007.00378.x

McGillivray, W. (2001). Contribution evasion: Implications for social security pension schemes. International Social Security Review, 54(4), 3–22. https://doi.org/10.1111/1468-246X.00105

Mehta, A., Abid, M., & Suthar, L. (2025). A review of how AI, Big Data, and Blockchain are being used or could be used to improve tax collection and compliance [Data set / Review paper]. Zenodo. https://doi.org/10.5281/zenodo.xxxxxx

Mineva, D., & Stefanov, R. (2018). Evasion of taxes and social security contributions. European Commission; European Platform Tackling Undeclared Work.

Moore, M. H. (1995). Creating public value: Strategic management in government. Harvard University Press.

Moynihan, D., Herd, P., & Harvey, H. (2015). Administrative burden: Learning, psychological, and compliance costs in citizen-state interactions. Journal of Public Administration Research and Theory, 25(1), 43–69. https://doi.org/10.1093/jopart/muu009

Mukena, K. (2022). Barriers to contribution collection and compliance in the social insurance scheme in Namibia [Unpublished master's thesis / doctoral dissertation].

Nyland, C., Hartel, C. E., Thomson, S. B., & Zhu, C. (2012). Shaming and employer social insurance compliance behaviour in Shanghai. Journal of Contemporary Asia, 42(4), 629–650. https://doi.org/10.1080/00472336.2012.716315

Nyland, C., Smyth, R., & Zhu, C. J. (2006). What determines the extent to which employers will comply with their social security obligations? Evidence from Chinese firm-level data. Social Policy & Administration, 40(2), 196–214. https://doi.org/10.1111/j.1467-9515.2006.00483.x

Nyland, C., Thomson, B. S., & Zhu, C. J. (2011). Employer attitudes towards social insurance compliance in Shanghai, China. International Social Security Review, 64(4), 73–98. https://doi.org/10.1111/j.1468-246X.2011.01412.x

Oduro, R., Frimpong, J., & Mensah, E. E. (2024). Does tax audit enhance tax compliance? The role of tax education and fear-appealing messages. European Journal of Business and Management Research, 9(3), 14–23. https://doi.org/10.24018/ejbmr.2024.9.3.2389

Organisation for Economic Co-operation and Development. (2020). The OECD Digital Government Policy Framework: Six dimensions of a Digital Government (OECD Public Governance Policy Papers No. 02). OECD Publishing. https://doi.org/10.1787/f64fed2a-en

Organisation for Economic Co-operation and Development. (2021). OECD Regulatory Policy Outlook 2021. OECD Publishing. https://doi.org/10.1787/38b0fdb1-en

Organisation for Economic Co-operation and Development. (2024). Recommendation of the Council on Human-Centred Public Administrative Services (OECD/LEGAL/0503). OECD Legal Instruments. https://legalinstruments.oecd.org/en/instruments/OECD-LEGAL-0503

Organisation for Economic Co-operation and Development. (2026). Smart regulations, strong business: Enabling growth and societal protection in a fast-changing world. OECD Publishing. https://doi.org/10.1787/93d38770-en

Oranga, J. (2025). Mixed methods research: Merits, applications and challenges. International Journal of Social Science, 5(2), 233–238.

Orbeta, A. C., Jr. (2011). Social protection in the Philippines: Current state and challenges (Discussion Paper Series No. 2011-02). Philippine Institute for Development Studies.

Pahlawan, S. D. P., & Rasji. (2026). Legal implications and sanction enforcement for violations of employment social security law. Jurnal Ilmu Hukum Kyadiren, 7(2), 1342–1353.

Ross, S. G. (2004). Common issues of social security and taxation systems. In Interactions of social security and tax systems. International Social Security Association.

Slemrod, J. (2018). Tax compliance and enforcement (NBER Working Paper No. 24799). National Bureau of Economic Research. https://doi.org/10.3386/w24799

Slemrod, J. (2019). Tax compliance and enforcement. Journal of Economic Literature, 57(4), 904–954. https://doi.org/10.1257/jel.20181437

Social Security System. (2018). 2017 annual report: Anim na dekadang sinisiguro, kinabukasan ng bawat miyembro.

Social Security System. (2019). Serbisyong sulit na sulit: 2018 annual report.

Tajik, O., Golzar, J., & Noor, S. (2025). Purposive sampling. International Journal of Education & Language Studies, 2(1), 1–9.

The Jakarta Post. (2016, April 13). Murder of tax collectors raises security concerns. https://www.thejakartapost.com/

Thompson, K., Martinez, S., & Chen, H. (2023). Automated compliance identification through machine learning. Revenue Analytics Journal, 6(4), 201–218.

Tian, Y., & Liu, X. (2023). Wage and employment responses to social security contributions under evasion (SSRN Scholarly Paper No. 5029225). Social Science Research Network. https://doi.org/10.2139/ssrn.5029225

Uwizeye, C. (2024). Digitalizing tax compliance and elevating revenue forecasting in Rwanda: Evidence from statistical modelling and machine learning (SSRN Scholarly Paper No. 4781204). Social Science Research Network.

Wang, M., Pan, Y., & Jing, P. (2026). Understanding social insurance contribution evasion through evolutionary game theory: Insights from China. Humanities and Social Sciences Communications, 13(1), Article 395.

Yaga, D., Mell, P., Roby, N., & Scarfone, K. (2018). Blockchain technology overview (NIST Special Publication 800-192). National Institute of Standards and Technology. https://doi.org/10.6028/NIST.SP.800-192

Zaber, M., Casu, O., & Brodersohn, E. (2024). Artificial intelligence in social security organizations. International Social Security Association.

Downloads

Published

2026-09-09

How to Cite

Candidato, S. J. (2026). An Evaluation of the Run After Contribution Evaders (RACE) Campaign of the Social Security System (SSS): Toward an Enhanced Contribution Collection and Employer Compliance. International Journal of Education, Research, and Innovation Perspectives, 2(9), 607-650. https://doi.org/10.5281/zenodo.22673939

Similar Articles

1-10 of 716

You may also start an advanced similarity search for this article.