Munich Personal RePEc Archive

A previdência do servidor público independente do teto

OLIVEIRA, FELLIPE PACHECO (2021): A previdência do servidor público independente do teto.

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The Municipality of Curitiba presented a relevant innovation to the Brazilian Supplementary pension system by inserting, for the first time in a benefit plan intended for public workers, the provision of pension contribution on the portion of the workers's remuneration that does not exceed the amount equivalent to the maximum limit of benefits paid by the general social security system. This innovation is combined with the sponsor's parity contribution also in relation to this portion. The present study aimed to verify, based on real data, the ability of the innovation brought by this contributory model to fulfill its purposes, namely: to generate pension benefits capable of maintaining the income standard of the workers who faces the conditions to retire; and generate pension savings compatible with the pension effort made by the public workers during the contributory period. For this, two indexes were created: i) the Pension Coverage Index by Last Salary - PCI-LS; and ii) the Pension Coverage Index by Average Salary - PCI-AS. In both cases, the indexes show that the contributory model that considers the application of a contribution rate on the portion of remuneration below the "RGPS ceiling value" is able to provide significantly higher pension coverage to its workers, consistent with both their projected income level for retirement age and with the pension effort made throughout their career.

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