A Previdência Social e Complementar no Brasil: características e estatísticas

Abstract

The social security system has had considerable changes in its structure over time, with significant advances in terms of expansion and access, but also with adjustments in its legislation. This monograph presents and discusses the perspectives of the implementation of Complementary Pension Plans (PC) in the Social Security Own Regimes (RPPS) that are part of the Brazilian social security system, established by the municipalities for their effective employees. The acknowledged importance of the Brazilian social security system, with special attention to the Social Security Regimes (RPPS), raises the question of its sustainability since most of them persist in a scenario of high actuarial and financial deficits. Through the collection of data available on the Internet and information provided by Social Security in relation to RPPS through the statements sent, it was sought to present characteristics of these, and through the information and bulletins provided by Previc (National Superintendence of Complementary Pension) to present characteristics the PC. Given the impossibility of maintaining the financial and actuarial balance, complementary pension sistem is seen as a viable alternative to be adopted to restablish this scenario. The outlined scenario leads to the conclusion that the regimes own can benefit from the new supplementary pension plan rule for public servants by recomposing the financial and actuarial balance, in addition to possibilit to increasing their efficiency and solvency. A breve discussão e cenário apresentado aqui não tem como objetivo elucidar todos os aspectos envolvidos em uma questão atuarial, social e econômica tão séria. No entanto, ele vem explicar e contribuir como um ponto de vista sobre o assunto.