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Social protection systems must be fiscally sustainable so they will provide all residents with adequate social protection in all the challenging situations over the life cycle that pose a risk to livelihood security now and in the future. This is often not the case. Tax-based financing is needed to pay for “social protection floors” (SPFs), which are the parts of social protection that seek to provide at least a basic level of protection for all residents against each of the main contingencies along the life cycle, as defined in the 2012 Social Protection Floors Recommendation 202 of the International Labour Organization. To help address that challenge, the present paper focuses on how countries may assure the sustainable financing of social protection floors toward a permanent role in national development, planning and taxation.

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