Regimes próprios de previdência social dos municípios cearenses: um estudo da situação financeira e atuarial

Abstract

This paper presents an introductory study of the financial and actuarial of the Social Security Schemes of the state of Ceará. To better understand the survey was initially addressed the theory that guides it through the legal aspects, covering the evolution of the welfare of civil servants since before the Constitution of 1988 to the recent pension reforms, and actuarial aspects of RPPS, focusing on the financial and actuarial balance. Then, we presented some considerations about the economic environment, financial and sociodemographic of municipalities in Ceará in general. To facilitate the diagnosis of the research institutes of welfare were separated into four groups according to population size: small, medium, and large and metropolis. In each group, we explained about the current mass of policyholders, considering the relationship between the active and inactive / pensioners; financial situation, showing the composition of income and pension income, and the actuarial situation through solvency ratios. In general, we sought to identify RPPS that are actuarially sustainable and conditions that are more aggravating deficit. It was found that the vast majority of RPPS is an actuarial deficit, especially older institutes, and the commitment of public managers is critical for achieving the balance of public accounts and actuarial sustainability in the long term.