Foreword 3

Executive summary 6

1 A stocktaking of current financing mixes in social protection systems 9

  1.1. Introduction 10

  1.2. What are the most sizable areas of social spending? 10

  1.3. Social spending trends 14

  1.4. Social protection financing mixes 17

  1.5. Social contributions by source 22

  1.6. Financing mixes by function 23

  Annex 1.A. Additional Statistics 28

  References 30

  Notes 33

2 Social protection financing and non-standard forms of work 35

  2.1. Introduction 36

  2.2. Social protection financing and self-employment 36

  2.3. Social protection financing and part-time work 45

  2.4. Non-standard workers are at higher risk of poverty 48

  References 49

  Annex 2.A. Additional Statistics 53

  Notes 59

3 Securing the Revenue Base for Social Protection 61

  3.1. Maximising the labour potential 62

  3.2. Trends in the labour income share 65

  3.3. Diversifying funding sources 70

  3.4. Strengthening the entitlement – contribution link 77

  3.5. Closing contribution gaps in undeclared work 81

  3.6. Looking ahead: what are countries doing to rebalance the mix of social protection

  financing? 85

  References 86

  Annex 3.A. Additional Statistics 93

  Notes 94