Sanction-based protection against Social Security fraud: administrative and criminal responses to the non-payment of contributions

Abstract

The protection of one of the pillars of our Social Security system’s financing
—contributions from employers and employees— is ensured in our country by a series of mechanisms that are highly burdensome for the party responsible for payment, who also faces the possibility of punitive action by the State through two channels: administrative or criminal. Understanding the details of this aspect of the State’s punitive power in the Social Security sphere is essential at a time when it is so relevant to the business world.