Análise de viabilidade financeira ou não da adesão à Previdência Complementar por perfis de servidores públicos municipais que ingressaram antes da EC 103/2019

Abstract

This research aims to define for which profiles of municipal public servants it is advantageous to migrate the RPPS to supplementary social security. In addition, it presents the demographic, social, and economic haracteristics of effective Municipal Public Servants in Brazil. In relation to the dataset, the RAIS 2019 microdata was used and analyzed using the R software. For the analysis, the actuarial and financial formulas were applied to define the annuity, the present value of future contributions, the amount present of the future retirement benefits scheduled for each profile in situations of migration to a Supplementary Pension or not. The results show that for all the analyzed profiles it is more financially advantageous not to migrate to the Supplementary Pension Plan, with the exception of some non-male teachers who presented an equal ratio between the benefit and the contribution to the situations of migration or not when calculated with rentability equal to 5.56%.