Regime Próprio de Previdência Social (RPPS): vantagens e desvantagens da gestão pelos fundos de previdência municipais

Abstract

Currently exist in Brazil three types of social security , Regime of General Social Security (RGPS), regime the Proper Social Security Regime (RPPS), and the Private Pension plan (BRAZIL, 1988), ensuring to benefits and retirement rights. The objective of work is analise the advantages and disadvantages of the proper social (RPPS), adapted by Brazilian states and municipalities. This article promote a discussion about security it offers to beneficiaries as well as for active server( affilited contribuitions) wish has a pecentage that is disconted and transferred to social security institute (MPS, 2008, Ordinance nº 402). The Risk Management is part of the RPPS and will also be addressed in this production, since the investment policy is adopted by the RPPS, in order to make its application profitable and stable, which ensures the beneficiaries their due income. This text is based on a study of the legislation that instituted and governing the RPPS, as well as the analysis on websites and portals that address the theme. The research was carried out based on data collected at the headquarters of the Own Social Security Regime in the city of Orobó, located in the State of Pernambuco – Brazil. The results show that there are favorable and unfavorable factors to the mentioned regime (RPPS), in comparison to the other types of social security schemes.