RELATÓRIO DE DADOS ABERTOS MEMÓRIA DE CÁLCULO DA TAXA DE REPOSIÇÃO PREVIDENCIÁRIA DO REGIME DE PREVIDÊNCIA COMPLEMENTAR DOS SERVIDORES PÚBLICOS DO BRASIL A PARTIR DA EC Nº 103/2019

DE OLIVEIRA, FELLIPE (2024): RELATÓRIO DE DADOS ABERTOS MEMÓRIA DE CÁLCULO DA TAXA DE REPOSIÇÃO PREVIDENCIÁRIA DO REGIME DE PREVIDÊNCIA COMPLEMENTAR DOS SERVIDORES PÚBLICOS DO BRASIL A PARTIR DA EC Nº 103/2019.

Abstract

The report presents the calculation record of the Pension Replacement Rate (PRR) within the framework of the Supplementary Pension Regime (SPR) for public workers. Different scenarios were simulated based on three contributory models (A, B, and C), varying according to the contribution rates applied to salaries below and above the ceiling of the Federal Social Security Regime (FSSR). The projections consider entry ages into public service ranging from 20 to 50 years, an average retirement age of 62 years, real salary growth of 1.57% per year, real investment returns between 2.60% and 4.60% per year, and actuarial factors calculated based on the AT-2000 Basic mortality table.

The results indicate that only in specific situations — such as early entry into public service and high investment returns — do the analyzed models ensure a satisfactory replacement rate. In most cases, the TRP is insufficient, highlighting the importance of properly choosing the contributory model to avoid negative impacts on the pension sustainability of public entities.

• Item Type: MPRA Paper
• English Title: OPEN DATA REPORT CALCULATION RECORD OF THE REPLACEMENT RATE IN THE SUPPLEMENTARY PENSION REGIME FOR BRAZILIAN PUBLIC SERVANTS BASED ON CONSTITUTIONAL AMENDMENT NO. 103/2019
• Language: Portuguese
• Keywords: 1. Pension Replacement Rate (PRR) 2. Supplementary Pension Regime (SPR) 3. Public Workers Pension System 4. Public Xorkers
• Subjects: H - Public Economics > H4 - Publicly Provided Goods > H44 - Publicly Provided Goods: Mixed Markets; H - Public Economics > H5 - National Government Expenditures and Related Policies > H55 - Social Security and Public Pensions; H - Public Economics > H8 - Miscellaneous Issues > H83 - Public Administration ; Public Sector Accounting and Audits

References

de OLIVEIRA, F. P. (2024). ESTUDO ANALÍTICO DA IMPLEMENTAÇÃO DO REGIME DE PREVIDÊNCIA COMPLEMENTAR (RPC) NO MUNICÍPIO DE CURITIBA. Revista Brasileira de Previdência, 15(1), 171-197.

Oliveira, F. P. (2021). A previdência do servidor público independente do teto.

Oliveira, F. P. de. (2024). Análise da taxa de reposição previdenciária do regime de previdência complementar dos servidores públicos do Brasil a partir da EC nº 103/2019 [Dissertação de Mestrado, Universidade Federal do Paraná]. Repositório Digital da UFPR. https://acervodigital.ufpr.br/xmlui/handle/1884/87913