Análise de sustentabilidade do sistema de segurança social - caso de pensões de velhice

Abstract

This work evaluates the INSS old-age pension system. It is intended to provide a solution to the problem of the INSS pension system, which has been dragging on since 1990, the year in which contributions to the INSS began to be paid. The Social Security pension system has never been analyzed in isolation. Its analysis has always been associated with other benefits or benefits that the INSS has granted to its beneficiaries (sickness, death, funeral, hospitalization and allowances subsidies) and other aspects of Social Security management. In this work, an assessment is made specifically aimed at old age pensions in terms of the evolution of existing and new pensioners, and the future responsibilities with them. Since the INSS is a very young institution, being in its embryonic stage, the work uses data from the Ministry of Planning and Finance (MPF), which is collected through a sampling process. Inferences were made from these data in order to study the experience of the MPF pension system and then carry out a comparative analysis with the INSS pension system. To assess the long-term evolution of existing and new pensioners and their future responsibilities with them, knowledge of actuarial mathematics techniques (mortality table and the theory of annuities) was used. In order to compare the pension systems of the MPF with the INSS, the knowledge of the sampling theory was used. From this study it was concluded that: - the experience of the MPF was not suited to the INSS pension system. - the current contribution rate does not cover all the obligations that the INSS has with its pensioners. Therefore, it is suggested that actuarial studies be carried out, whenever necessary, to ensure the most adequate financial coverage so that the INSS always complies with its obligations (TRADUÇÃO NOSSA)