Based on the Fiscal Responsibility Law, the PRF must receive an annual contribution equivalent to the effective surplus with a ceiling of 0.5% of the previous year's Gross Domestic Product (GDP). Notwithstanding the above, the PRF may be funded from other Treasury’s assets or from the ESSF itself.

The ESSF could receive deposits each year where there is a fiscal surplus. It receives the resulting positive balance from the difference between the fiscal surplus and the contributions to the PRF. Also, the ESSF could receive contributions that come from sovereign debt, previews, or others authorized by law.