Um modelo para a abertura de um plano de benefícios em fundo de pensão: o caso da Companhia de Água e Esgotos da Paraíba

Abstract

The objective of this study was to analyze the possibilities of opening a pension benefit plan for employees of the Water and Sewage Company of Paraíba (CAGEPA), linked to closed supplementary pension entities (EFPC), in light of current regulations, with emphasis on the Ordinance of the National Superintendence of Complementary Pension (PREVIC) No. 257/2025. The research universe consists of CAGEPA employees, with data referring to the year 2025, from which demographic and descriptive statistical analyses of the studied population were carried out. The viability indicators defined by PREVIC Ordinance No. 257/2025 were calculated and classified into ranges. The results indicated that the establishment of a new pension fund presents limitations, with two indicators falling into the red range and one in the yellow range. On the other hand, the implementation of a benefit plan in an already existing entity presented a favorable situation for implementation, with only one indicator in the red range and two in the green range. Given this scenario, it was found that, among the options analyzed, those offering the greatest viability for CAGEPA are the creation of a benefits plan within an existing pension fund and joining an existing multi-sponsored plan.