Reforma estrutural da previdênciauma proposta para assegurar proteção social e eqüidade

Resumo

Constitutional Amendment nº 20, recently approved by the Brazilian National Congress, does not balance the social security system accounts (even in the longrun), and does not it promote social justice. The main issue faced by today’s payas-you-go system are benefit concessions at an early age given the demographic transition and the adverse conditions of the economy as well as the labor market. Thus, this proposal for social security foresees a mixed system — public/private — both for the general regime [Regime Geral de Previdência Social (RGPS)] and for the public service at the federal level. In summary, our proposal is that each individual will be able to choose to take a part of his/her social insurance and invest through a “private insurer”, as long as the individual insures at least three minimum wages through the “public insurer”. The public insurer operates with defined benefits under a flexible notional account system. Therefore the person can choose the date as well as other conditions of his/her retirement. That person would pay a contribution tax actuarily calculated in order to equal the present value of benefits and contributions. Thus, an individual who postpones his/her retirement date pays a lower contribution than a person who does not. The private insurer would operate under a defined contribution system, with a fixed tax rate of 15,5%. In case the individual, working at the time of reform, chooses to make an insurance payment in the private insurer, he/she will receive a recognition bonus equivalent to past contributions paid (from all his/her contributions as well as up to 10 minimum wages from the employer) that exceeds the value insured in the public insurer, capitalized at a fixed rate of 3% a year.

Ficha do documento

Tipo

Estudo

Ano

1999

Instituição

Instituto de Pesquisa Econômica Aplicada (Ipea)

Fonte

Repositório do Ipea

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.ipea.gov.br:11058/2849

Licença

Licença Comum

Abrangência

Brasil

Temas

Gestão PúblicaPolíticas PúblicasAdministração Pública

Palavras-chave

Reforma estrutural da previdênciaSistemas de previdência socialDéficit públicoRegime Geral de Previdência Social (RGPS)Sistemas de previdência do funcionalismo público