also documented; non-compliance contributes to the deficit in public systems/ pillars, as well as to a lower accumulation in individual accounts and in the pensions amount; to alleviate this problem it is recommended to: a) Establishing centralized collection by a state agency in Chile, El Salvador, and Panama where it does not yet exist(it has just been recommended in El Salvador and in the bill draft in Peru), with the purpose of achieving economies of scale, simplifying payments, matching information of the tax system with that of pensions, and better detecting delinquent employers; b) Investigating which portion of the low and declining contribution of affiliates is due to evasion and delay payments and which portion is due to other causes; c) In private systems, the insured worker must play a more active role in detect­ing a payment delay in the employer’s contribution by verifying the periodic report sent by the AFP, and the latter should notify workers immediately about any delay—education of the insured is needed to achieve this; d) Changing the calculation of the average salary when it is based on the last years of work, as this encourages under-declaration in previous years, as well as over-declaration in recent years to obtain a higher pension(ECLAC, 2018); e) Introducing the monotributo, which unifies all contributions and taxes in a single payment(as done successfully in Argentina and Uruguay); f) Requiring payment of all contributions and no payment delay in order to have contracts with the state, obtain certificates from the public registry, and receive tax incentives(as in Costa Rica); g) Imposing strong sanctions on those violating the law(Costa Rica imple­mented“the social security crime”) including imprisonment sentences that are dully executed and advertising in the media about private and public companies that evade or default state agencies; h) Setting monetary sanctions and fines not in the law(as they devalue quickly) but in percentages; i) Strengthening inspection and introducing monetary incentives to inspect small- and medium-sized enterprises; and j) Creating specialized judicial bodies in charge of hearing non-compliance offenses, in order to reduce the accumulation of cases and the delay in their 219