Regime próprio de previdência social do estado do Ceará: impactos da emenda constitucional 103/2019 no plano de custeio, no plano de benefícios e na situação atuarial

Abstract

This research aims to present the impacts of Constitutional Amendment nº 103/2019 and Complementary Law nº 210/2019 on the costing plan, the benefit plan and the actuarial situation of the State of Ceará Private Pension System (RPPS-CE). Secondarily, it aims to present a brief history of the legal aspects of the RPPS-CE; the new RPPS-CE tax rates and benefit calculation rules; and the actuarial situation of the Own Social Security System in the state of Ceará. In a qualiqualitative and descriptive approach, a case study was carried out by consulting the Statements of Results of the Actuarial Evaluation from 2017 to 2021. It was found that the social security system had a high actuarial deficit over the last few years and that, despite Despite the still not comfortable situation for the RPPS-CE, EC103 brought about a reduction in this deficit, which will be felt more intensely in the coming decades.