Análise da compensação previdenciária entre o RGPS e RPPS nos municípios do Estado da Paraíba

Abstract

The present study seeks to analyze the scenario of social security compensation between the General Regime and the Social Security Own Regimes of the State of Paraíba in the years 2016 to 2018. With a focus on analyzing the pertinent literature, as well as quantitative data that represent the mode as it has been occurring, estimating still economic indexes that can be reached from their operationalization by the municipalities. This is a bibliographic, documentary and descriptive research, with a quantitative approach, which, in its theoretical basis, provides for the world and Brazilian social security system, with an emphasis on financial compensation between the regimes, highlighting also theoretical, legal and practical aspects that implementation and operation. According to the results of the research, it was observed that there is a low adhesion of the RPPs of Paraíba to social security compensation, because in 2017, it corresponded to only 25.35% of the entities analyzed, which generated an average saving of 6, 93% on their benefit sheets. In this case, it was pointed out that at least 41% of these regimes would be fully operational, which, with the main obstacle being the slowness in the analysis of the processes by the Executive Offices of INSS in the State of Paraíba.