أثر تحصيل اشتراكات العمال غير الأجراء على مؤشرات الأداء المالي

Abstract

This study aims to examine the impact of collecting contributions from non-salaried workers on the financial performance of the National Social Security Fund for Non-Salaried Workers (CASNOS), through a case study of the Setif Agency during the period 2020–2024. The importance of this study stems from the fact that social security contributions constitute the primary source of financing for the fund and play a pivotal role in ensuring the continuity of its social mission. Consequently, the efficiency of contribution collection represents a critical determinant of the fund’s financial stability and sustainability.

The study adopted a descriptive-analytical approach by reviewing the theoretical framework related to contribution collection and financial performance within social security institutions, in addition to analyzing the financial data of the Setif Agency using a set of financial indicators associated with financial equilibrium, liquidity, and the fund’s ability to meet its financial obligations. The findings revealed a positive impact of contribution collection on the financial performance of the fund. Efficient collection practices contributed significantly to strengthening financial resources, improving liquidity levels, and supporting financial equilibrium, thereby enabling the fund to fulfill its commitments and ensure the continuity of its social services. Furthermore, the results highlighted that enhancing contribution collection mechanisms constitutes a strategic lever for reinforcing the fund’s financial autonomy and improving the efficiency of its financial management. The study concludes that the effectiveness of contribution collection is a fundamental factor in improving the financial performance of the National Social Security Fund for Non-Salaried Workers. Therefore, continuous efforts to modernize collection mechanisms, strengthen monitoring procedures, and enhance follow-up systems are essential to ensuring the long-term financial sustainability of the fund.