RPPS cearenses: repasse de contribuições pelos entes federativos no período de 2014 a 2018.

Abstract

This research thesis aims to present an overview of the transfer’s situation of contributions to the Ceará’s locals social security by respective federative’s entities in the period from 2014 to 2018, through the information available in the Previdenciary and Transfers’ Information Demonstrative (PTID). This monthly and integral transfer is one of the observation critics of the constitutional and obligatory principle of the contributory in these regimes examined by Social Security Secretary of the economy ministry (SSS) for issuing the Certificate of Social Security Regularity (CSSR), as well as the regular referral of said demonstrative. From a qualitative-quantitative approach, it was found, for the analyzed period, that: (i) between 4.2% and 5.3% of the PTID were sent within the correct period; (ii) between 31.7% and 62.2% of locals social security, inconsistencies were identified between the aliquot of contributions assessed in the information of the PTID and the current aliquot published by the security’s secretary website; (iii) the proportion of Ceará’s local social security that sends all PTID annually is generally reduced, being 90.3% in 2014; 81.5% in 2017; and 67.7% in 2018. Although they can still send, because the delay is common, it is reaching an average of 1.5 years in the delivery of the bimonthly PTID for the year 2014. It was found that, in general, the deadlines for sending PTID are not being fulfilled by the management units of the Ceará’s locals social security, and it is necessary a greater regularity in the contributions’ transfer by federative’s entities.