Banca de QUALIFICAÇÃO: VANESSA VIANA DA NÓBREGA

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : VANESSA VIANA DA NÓBREGA
DATE: 23/04/2024
TIME: 14:00
LOCAL: Videoconferência
TITLE:

CHANGE IN THE MODALITY OF DEFINED BENEFIT PLANS FOR VARIABLE CONTRIBUTION IN REGIMES PRÓPRIOS DE PREVIDÊNCIA SOCIAL: FINANCIAL AND ACTUARIAL IMPACT ON MUNICIPALITIES AND PUBLIC SERVERS

KEY WORDS:

DEFINED BENEFIT; VARIABLE CONTRIBUTION; REGIMES PRÓPRIOS DE PREVIDÊNCIA SOCIAL; MUNICIPALITIES; PUBLIC SERVERS

PAGES: 120
BIG AREA: Ciências Sociais Aplicadas
AREA: Demografia
SUBÁREA: Política Pública e População
SPECIALTY: Política Populacional
SUMMARY:

In most municipal Regimes Próprios de Previdência Social (RPPS) established in Brazil, especially those of smaller size and composition, considerable challenges related to financial and actuarial imbalances are faced. This scenario, alongside demographic changes such as increased life expectancy, is considered the main motivation for triggering various adjustments in the municipal public servants' pension system to regain its fiscal capacity. In addition to this, the latest reform, through paragraph 3 of EC nº 103/2019, delegated greater autonomy to municipal entities to manage the pension plans of their permanent employees, opening up room for changes in the plan's modality offered. Therefore, aiming to identify viable approaches to mitigate deficits, this study aims to analyze the financial and actuarial impact, for municipalities and public servants, of changing the modality of defined benefit (DB) plans to variable contribution (VC) plans, in municipal RPPS. Likewise, analyses will be conducted considering different segments, such as: municipal RPPS of different sizes, and with mature and young populations; and servers by income bracket, age range of entry into public service, by gender, and differentiated if they work as basic education teachers or are exposed to health-hazardous agents. To this end, data from the Annual Social Information Report (RAIS) and the Actuarial Evaluation Report Demonstratives (DRAA), for the year 2022, as well as the microsimulation technique based on the Monte Carlo method, implemented from the SadePrev software, will be employed. Thus, through the assessment of the actuarial flow, it will be feasible to identify which profiles of municipal RPPS and municipal public servants would benefit most from opting for VC plans instead of DB plans. Finally, it is expected to collaborate mainly with municipal RPPS managers, providing guidance for their decision-making and, thus, facilitating the achievement of the ability to pay the present and future benefits of participating municipal public servants.

COMMITTEE MEMBERS:
Externo à Instituição - BERNARDO LANZA QUEIROZ
Presidente - 1803637 - CRISTIANE SILVA CORRÊA
Interna - 1715284 - LUANA JUNQUEIRA DIAS MYRRHA