Renúncia de contribuição previdenciária no regime próprio de previdência social do município do Rio de Janeiro

Resumo

The purpose of this master’s dissertation was to set the amount of financial resources that have ceased to get in the social security fund of the City of Rio de Janeiro, resulting from the practice of waive social security contributions from retirees and pensioners, which was adopted by a management act between the years of 2004 and 2017, contraring the provisions of Constitutional Amendment n. 41/2003. Through the quantitative method, the research sought to collect in the payroll of the Social Security Institute the values of the social security bases of retirees and pensioners, calculate the respective values of the contributions, consolidating them month by month and apply correction indexes that brought them to a present value. In the end, one of the methods of correction showed that the amount waived would exceed one billion reais, denoting that there are other factors besides the transition or demographic change, influencing the results of the social security funds. Some limitations occurred in relation to obtaining some historical data from the payroll and some correction indexes, however, such deficiencies were surpassed with projections. It is hoped that this dissertation will serve as an inspiration for broadening the debate around the theme of social security and a basis for studies in others own social security regimes. This is an unprecedented case, because there is no word of any other own social security regime has proceeded in the same way.

Ficha do documento

Tipo

Dissertação

Ano

2018

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/25986

Temas

Políticas PúblicasAdministração PúblicaGestão Municipal

Palavras-chave

Previdência social brasileiraContribuição previdenciáriaRegime próprio de previdência socialIsenção previdenciáriaRenúncia previdenciáriaEquilíbrio financeiro na gestão dos RPPSBrazilian social securitySocial security contributionOwn social security regimeSocial security exemptionSocial security waiverFinancial balance and management of OSSRAdministração públicaPrevidência socialReforma previdenciária