Análise do desempenho financeiro e atuarial dos regimes próprios de previdência social dos municípios goianos

Abstract

This research aims to compare the financial and actuarial indicators of the Own Social Security Regimes (RPPS's) of the municipalities of Goiás, considering the year 2018 and 2020, before and after the social security reform. For this purpose, quantitative, descriptive and documentary research techniques were used. The sample is composed of 170 RPPS's, with data treated by means of mean difference tests (Wilcoxon). By means of descriptive statistics, it was observed that the performances of small and medium-sized RPPS's showed greater variability compared to the large group. The results show that there was an increase in the proportion of expenses in relation to revenues, the commitment index shows that there was an increase in the ability to pay expenses considering the income from net contributions. The ratio of actives to inactives reduced, indicating a higher cost of benefits granted per active employee. The coverage ratios of provisions reduced, indicating a higher proportion of provisions for benefits granted and to be granted, without the respective guaranteeing resources. This research is relevant, as it shows a deepening of the financial and actuarial deficit in 2020, suggesting that even in the first year of the pension reform, most municipalities in Goiás have not yet made the necessary adjustments to the social security reform, having as a possible justification the priorities imposed on the municipalities. as a result of Covid-19.