Análise dos fatores que limitam a regularidade previdenciária dos Regimes Próprios de Previdência Social municipais no Estado do Rio Grande do Norte

Abstract

The approach to public social security for municipal statutory employees in the State of Rio Grande do Norte (RN) gains an expanded dimension when one sees the imminent possibility of bankruptcy of the system and the drastic consequences for both directly affected employees, with an eventual extinction of own regimes, as well as for the affected constituency community, which may be deprived of essential services related to public policies under the responsibility of the municipality, which will have to honor, with its own resources, the payment of benefits instituted by the Social Security Own Regimes ( RPPS). It was intended to analyze in the present work the factors that limit the regularity of social security in the RPPS in the State of Rio Grande do Norte. As a methodological way to achieve this objective, research using a quantitative and qualitative approach and of an exploratory and descriptive character was used, through document analysis and interviews, through semi-structured forms, in a sample of four own municipal regimes, existing in the State of Rio Grande do Norte in 2018, in a situation of economic and financial imbalance. It is concluded that the totality of the municipal own regimes in the RN in force in 2018 are in a situation of economic and financial imbalance, mainly, and among others, from the insufficiency of resources, which originates in several factors, such as lack of contribution by part of the municipalities, lack of financial compensation between their own regimes and the general regime, insufficient social security contribution and no tripartite regime with allocation of tax resources to the funds, and also ineffectiveness of the mechanisms created by the federal government to ensure the financial and actuarial balance of the Own Regimes.