Banca de QUALIFICAÇÃO: MARCIO SOARES DOS SANTOS

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : MARCIO SOARES DOS SANTOS
DATE: 24/03/2024
TIME: 14:00
LOCAL: Videoconferência via Gerência de Redes do CCET/UFRN
TITLE:

”The effects of different population compositions on the financial and actuarial balance of  RPPS according to the progressive and linear social security contribution”

KEY WORDS:

Populations; salary; rates; pensions

PAGES: 20
BIG AREA: Ciências Sociais Aplicadas
AREA: Demografia
SUMMARY:

The present study aims to analyze the effects of different population structures on the financial balance of the  Own Social Security Regime (RPPS), in relation to the rates of linear and progressive social security  contributions. To this end, the regime for civil servants is presented based on its main characteristics (definition,  legislation, contributions and eligibility criteria for benefits), as well as the role of population composition in its  main functions (sex, age and remuneration) in funding the RPPS. Social security reforms after the Federal  Constitution of 1988 composed a range of measures aimed at the financial maintenance of social security  systems. In this research, MTP Ordinance nº 1.467, of June 2, 2022, article 11, stands out, bringing the  parameters and general guidelines for the organization and functioning of the Social Security Regimes of the  public servants of the Union, States, Federal District and the Municipalities, in compliance with Law No. 9,717,  of 1998, articles. 1 and 2 of Law nº 10.887, of 2004 and Constitutional Amendment nº 103, of 2019. This  context of changes, represented by social security reforms, becomes necessary and at the same time  indispensable to avoid imbalances, although they do not always avoid, therefore, the majority of RPPS are in  deficit. And in this sense, the role of the rates is highlighted, which are applied proportionally to the worker's  earnings, generating a progressive effect, not a regressive one, that is, those who earn less will pay less and  those who earn more will pay more. So that this research can deal with this problem, some scenarios will be  created, based on simulations, using different population structures (with gender, age and salary variables), in  which the effects of linear and progressive social security contributions will be observed. Thus, from a  hypothetical context, composed of arbitrarily created populations, observing the premise of being closed  populations, it will be possible to understand the impacts of these contribution rates on different population  structures and, with the results obtained, evaluate the implications for the scope of the financial balance of the  RPPS, making it possible, in this way, to verify the implications of different rates in different population  compositions, as well as the effects for the RPPS and thus contribute to the elaboration of a material that will  allow the management of the RPPS to have more data concrete results of the contributions (linear and  progressive) to the financial context of the RPPS.

COMMITTEE MEMBERS:
Externa à Instituição - VERA LÚCIA CRUZ - UFPB
Presidente - 1803637 - CRISTIANE SILVA CORREA
Interna - 1715284 - LUANA JUNQUEIRA DIAS MYRRHA