Impacto sobre o gasto total com pessoal gerado por planos de amortização de déficit atuarial: o caso do município de cabedelo

Abstract

Until the promulgation of Constitutional Amendment nº 103/2019, entities at all levels of the federation could establish their own Social Security Regime – RPPS, which, given the possibility of earnings in amounts greater than those provided by the General Social Security Regime – RGPS could be seen as a political act that made it possible to increase the well-being of its employees. Its interference, in the most diverse aspects, can, however, contribute to the emergence of actuarial deficits, making it necessary, by constitutional determination, to measure efforts with a view to making it actuarially balanced. For this purpose, two measures are possible: the implementation of a supplementary rate to the employer's contribution or the establishment of contributions for pre-established periods. The first corresponds to personnel expenses; while the second does not. If it is necessary to implement a plan, it is necessary to analyze its consistency with the Fiscal Responsibility Law, which imposes maximum limits on personnel expenses to the Powers and Bodies of federated entities. Therefore, depending on the fiscal health of an entity, one plan may be more appropriate than the other. However, several entities choose to implement a supplementary rate, even if personnel expenses are close to the maximum limit. Given the difficulty of promoting prospective analyzes that are capable of predicting the impact of both plans, this study proposes a reverse analysis, that is, quantifying the additional portion of personnel expenses proportional to the Net Current Revenue – Adjusted RCL that the amortization plan adopted may have caused using past budget execution, which may constitute a basis capable of guiding the public manager on future occasions. In this study, the municipality of Cabedelo is considered as the population. Through the reports prepared by the department responsible for internal control of the local RPPS, as well as the fiscal management reports, the expense with additional personnel will be quantified in relation to the RCL verified by the adoption of the actuarial deficit amortization plan. The results indicate, for the reference period, an increase on average of 2.51% in Net Current Revenue, with the surplus of linked resources contributing to this, which exceeds the expenditure on inactive employees and pensioners that can be deducted from the gross personnel expenditure.