Previdência complementar, uma abordagem educativa: modelo de cálculo da taxa de equilíbrio para a contribuição de um benefício de aposentadoria

Abstract

Much is said about the pension funds in several ways to invest in a retirement plan. On the Internet, especially, the issue is widely exploited by institutions (banks and insurance companies), which provide descriptive material and applications so that people can simulate future benefits. However, these simulations leave many gaps and doubt without answer. That’s why, this work intends to minimize the difficulties faced by everyone, spreading the knowledge of actuarial science, showing first, a comparison between the characteristics of some simulators for retirement and then constructing a deterministic mathematical model easy to use, providing the generation of standardized tables, so that the applicant calculate the contribution amount, based on the equilibrium rate, the value of benefit (retirement income) and the value of the accumulated reserve for whatever the value of current earnings. Beyond that, it is also a didactic approach explaining other issues concerning the right time to start investing in retirement, that care must be taken when hiring a pension plan open, indicating references to official inquiries. Thus, the objectives were met, with the creation of the tool (model and simulator), and the generation of standardized tables, so that will help people in planning for retirement.