Análise dos factores que influenciam no não pagamento das contribuições dos trabalhadores por conta própria Inscritos no sistema de segurança social obrigatória

Abstract

The low level of employability in Mozambique contributes to the increase in informality, leading many citizens with low levels of education to become self-employed. Although many of these workers have already been encouraged to register with the Mandatory Social Security System (INSS), the majority do not pay their contributions, even with awareness-raising campaigns and facilitation of payment methods. This study aimed to analyze the factors that influence the non-payment of contributions by self-employed workers registered with the Mandatory Social Security System. A total of 375 self-employed workers from Maputo province were surveyed. The majority of respondents are female (57.6%) and are between 40 and 49 years old (56.8%), working mainly in fishing (25.8%) and agriculture (20.27%). In the analysis of the association, only the source, lecture, importance, priority, channel, reasons and benefits have some asso- ciation with the payment of INSS contributions. Therefore, using logistic regression analysis, it was found that factors such as the perception of importance, priority, payment channel and reasons have a significant impact on the decision to pay contributions. Of the significant va- riables, it was found that knowledge of the importance of INSS reduces by 77.2% the chances of TCP not paying contributions, while considering priority payment reduces by up to 92.3%. There was also a reduction in the chances of TCPs who make bank transfers not paying contri- butions when compared to those who use Internet banking and a reduction in chances (62%) of these workers who lack time compared to those who do not have the conditions to pay. With these results, it is expected that INSS can be inspired and design appropriate strategies for the process of disseminating the Social Security System, raising awareness and persuading self-employed workers, thus ensuring massive participation in the payment of contributions.