Equilíbrio financeiro e atuarial dos regimes próprios de previdência social da região metropolitana de João Pessoa

Abstract

In Brazil, the social security of public civil servants is organized through the Regimes Próprios de Previdência Social (RPPS), the pension schemes maintained by Brazilian federative entities for their own civil servants, which must observe financial and actuarial equilibrium as provided for in the Federal Constitution of 1988. This study aimed to present the financial and actuarial equilibrium situation of the RPPS of the Metropolitan Region of João Pessoa in the period from 2022 to 2024, through actuarial solvency indicators. The research adopted a quantitative approach with a descriptive objective and, regarding the procedures, a documentary nature. The Statements of Actuarial Evaluation Results (DRAA) and other public documents available in the Information System of the Own Social Security Regimes (CADPREV) and in the Court of Accounts of the State of Paraíba were used. The analysis was carried out through coverage and maturity indicators. The results indicate heterogeneity among the studied municipalities. The RPPS of João Pessoa recorded the highest values of the Total Coverage Index (ICT), ranging from 1,8667 to 1,4876 over the three-year period, while the other municipalities presented ICT below 1 in all years analyzed. João Pessoa also stood out in the Expanded Financial Maturity Index (IMFAt), with values between 38,2785 and 89,3398. The remaining municipalities generally recorded lower coverage and maturity indices. Among the observed aspects, the relationship between guaranteeing assets and the pension liability, the behavior of mathematical reserves, and the proportion between active civil servants and retirees and pensioners stand out. Thus, the study contributes to the understanding of the financial and actuarial situation of the RPPS in the region, providing elements that may support the analysis of municipal pension sustainability.