Pafiscal revenues are tax-like public revenues. In this respect, social security premium is one of the prafiscal revenues. This liability is an important duty invested with employers and employees regarding employees’ having a social security against health or elderliness risk. Today, premium payers finance their current health expenses and pension allowance through the social security system which is funded according to distribution technique. On the other hand, compulsory individual pension system which provides additional pension income and is financed through funding is supplementary to the social security system. In other words, individuals fund themselves through the system and economise considering their own future. When the contribution paid in social security system and compulsory individual pension system is considered, the point of “obligation” may suggest that both systems resemble one another in terms of parafiscality. This point may incite the question of whether there is a new fiscal obligation in the minds of the novice participants of the system. In this respect, the present study aims to compare the parafiscality and compulsory individual pension contributions, then addressed the features of compulsory individual pension contributions with regard to tax-like income, as the name compulsory implies. This qualitative study adopting a systematic literature review as a research method interprets the legal arrangements through grammatical interpretation technique and clarifies the subject of the study.