Both funds have different and specific objectives. On one hand, the purpose of the PRF is to complement the financing of fiscal obligations derived from de Universal Guaranteed Pension, the basic solidarity disability pension and the solidarity disability pension contribution.

On the other hand, the ESSF was created to maintain a steady level of government revenue, funding fiscal deficits that may occur in periods of low growth and/or low copper price. This helps to reduce fluctuations in fiscal spending across the economic cycle.