A instituição de regime próprio de previdência social no âmbito municipal

Abstract

With the advent of the Federal Constitution of 1988, several municipalities began to create their own social security system, tempted by the idea that they would no longer have to collect contributions to the Social Security System, and that they would have access to resources passed through the INSS, through of so-called social security compensation between pension schemes.That said, this paper will focus on analyzing, within the context of Brazilian social security, the current dynamics of the social security regimes within the municipalities. To do so, it will be necessary to investigate the procedure of institution and extinction of a municipal RPPS, as well as to examine the institutes of financial compensation and supplementary social security, in order to conclude whether or not it is advantageous for the municipality to choose to manage its own pension scheme. Thus, the present study proposed to investigate the subject by the predominantly exploratory method of research, through a bibliographical, doctrinal, legislative and jurisprudential survey on the subject, which allowed the delimitation of the content and the formulation of the hypotheses. In this sense, the bibliographical research was essential to enable the knowledge of the main theoretical contributions about the problem. In addition, this work focused on the type of qualitative approach to reach its conclusion, using the collection of doctrinal and jurisprudential perceptions to understand the complexity of the topic. It should also be noted that the present paper seeks to analyze the general context of the system of social security regime itself in order to establish premises. It is only from these that a more satisfactory study of particular RPPS situations is possible to arrive at a reasonable solution in relation to the presented hypotheses. In addition, this research seeks to understand the organization of the own regimes within the municipalities, addressing discussions of great relevance in the current scenario of social security in Brazil. After all, only 2,109 of the country's 5,565 municipalities instituted a RPPS. This time it remains to know the reasons why only 37.9% of the municipal authorities implemented their own regime. Finally, it was concluded that the current legislative scenario ends up bringing some impasses to municipalities, especially those of small size, which already deal with, or would have to deal with, the great complexity and difficulty of establishing and managing a RPPS. In this sense, the work sought to find alternatives and solutions to the obstacles to the creation of a regime of its own.