Desaposentação no regime geral de previdência social: revisão de literatura e experimento atuarial

Abstract

The call desaposentação is understood as the renunciation of a retirement benefit for obtaining other more financially advantageous, with the breakdown of the contributions made by retired after his retirement. This process is no longer possible in the Brazilian legal system since October 2016, when the Federal Supreme Court declared its constitutionality, scoring that only law can create benefits and pension benefits, there is, for now, legal provision of the right to desaposentação. There are, however, some law projects working at the National Congress seeking their rules in the general scheme of Social Security (RGPS). Given this possibility of regulation, the present paper presents an experiment of the actuarial impact of the disapproval in the RGPS considering different situations of income, age, sex and time of contribution. There was a financial increase for almost all simulations of the calculation of the new retirement, due to the calculation of the new contribution time after the first retirement. In the majority of cases of disapproval without reimbursement of benefits received, the longer the insured waits to request the disapproval, the greater the additional cost of the social security authority, and the opposite occurs in cases of disapproval with return. It was concluded that there would be certain disapproval concessions that would not affect the maintenance of RGPS financial and actuarial balance, evaluated at the standard retirement age, instead, would increase the assets of the social security entity.