O desafio da sustentabilidade na gestão dos regimes próprios da previdência social: um estudo no município de Palmeira/PR

Abstract

The present work is dedicated to the study of the Own Social Security Regimes, especially those maintained by the Municipalities. With EC n° 103/2019, municipalities were delegated the competence to determine the retirement rules of their schemes. On the other hand, the same EC no 103/2019 did not fail to express concern about the existence and sustainability of these regimes, by establishing rules for them, aiming to maintain their financial and actuarial balance. With these assumptions, the work chooses as its object of study the Own Social Security Regime of the Municipality of Palmeira, to investigate which factors were decisive for the origin of the imbalance in the social security systems of public servants, and if it is possible to maintain in small municipalities such as the one in Palmeira, a pension system for public servants that is sustainable for current and future generations. The general objective of the research was to demonstrate the origin and the determining factors for the financial and actuarial imbalance of the Own Social Security Regime of the Municipality of Palmeira, and to show whether it is possible to maintain in small municipalities, such as Palmeira, a system of their own. sustainable for current and future generations. The research also has as specific objectives: to systematize a theoretical foundation on the research theme – social security, bringing the history of development of this public policy in Brazil; detail the development of social security for public servants in Brazil, with its creation and reforms; analyze the criteria to achieve social security regularity; to analyze the data referring to the Own Social Security System of the Municipality of Palmeira. To this end, the research employs a quantitative and qualitative study, using a bibliographic review, based on theoretical references that deal with the research theme, documental research on related legislation and data referring to the specific regime studied. Still, the research to be developed is exploratory, seeking an approximation on the theme to be researched. The work presents a contribution to the managers of the studied Municipality, by proposing to study in depth issues related to the management of the regime, at the moment in which the Municipalities are instigated to promote reforms in their own regimes. As main results, the research details that the reasons that lead to the existence of a deficit in the own regime of the Municipality of Palmeira can be verified since its creation, and are multifactorial. Still, it is pointed out that the search for a sustainable regime, permeates the compliance with the principle of financial and actuarial balance, which presupposes management strategies with transparency, planning, training and risk control in the management of social security resources.