A previdência complementar dos servidores públicos: um estudo de caso a partir da ótica dos participantes ativos

Abstract

The recent institution of complementary Pension System of Federal Public Employees by Law no. 12.618/2012, have generated insecurity in current and future servers of the Union and also of many states and municipalities, many of which will follow similar path. Concomitantly with the process of transition to the working of this institution, this monograph is intended to evaluate the impacts economic-financial of the deployment of this system from the perspective of the participant, through a literature search and bibliographic research and experimental in a case study with the database of the servers of a federative ente cearense with Social Security System. To check the existence of such uncertainty, various pronouncements of the members of society, government and unions were confronted. For assessment of the impacts described above, actuarial simulations were made with the database of the servers of a federative ente cearense with Social Security System, to estimate the value and check the nature of individual income of each server in inactivity, recital or not the implementation of the new supplementary scheme. It was observed how consistent the uncertainty arising from the modality of the benefit plan to be offered by the new regime - mandatory contribution (CD), the annual adjustment of the value of the benefit in function of the remaining balance and the possible existence of risk-party political, historical in the administration of pension funds state. The simulations with the servers already active, with a mean age of 45 years and the average time for service of 13 years, on the date of publication of that law, indicated, among other results, that approximately 12% of active participants who had incomes above the ceiling of RGPS, when considered in the actuarial board AT-1983, the interest rate of 5 %. It is noteworthy, however, that such an increase has average value of 10 %, but tends to reduce over time with the reduction in income resulting from RPCSP which is so the more time there is no future in public service and the better "special benefit" provided. Even so, advantages such as: the possibility of higher income in the event of calm in the market in cumulative phase; the portability of resources in the event of change of employment; and the periodic follow-up of individual account balance can mitigate Server insecurity in this new reform. The results presented in this paper the spec to a group of insured a small RPPS. Al also, h a limit regarding the informs the of salt rivers calculated on RPPS, which in this case was decisive for representing the largest part of the income pension system. With this, could not find different results if the same work was done to a mass of servers that earn mostly above the ceiling.