LEÃO, D. B. S. C.; LEÃO, David Bennet Souza da Costa.
Resumen:
The present research was descriptive in nature and document type. In it, the documents of the collection of the Institute of Social Security of Serra Branca were used, in relation to the balance sheets and actuarial calculations, for the period from 2012 to 2016. The Social Security System is provided for in art. 40 of the Federal Constitution, has a contributory character, is the social security system of civil servants who hold effective positions of the Union, the States, the Federal District and the Municipalities. It should be emphasized that federated entities are not obliged to maintain their own private pension schemes, being able to choose between having an own regime or linking to the general social security regime, or even migrating from one regime to the other, since the regime option Is a faculty that the legislation allows. In Serra Branca, the Personal Welfare Regime was instituted by Municipal Law No. 149, on August 25, 1993, when the municipality migrated from the General Pension Scheme to the Own Regime, assuming the pension of the municipal public employees occupying an effective position. The realization of the present research provided the understanding that, by setting a rate of employer social security contribution much lower than that considered necessary, the municipality of Serra Branca has been able to fulfill its obligations to the National Institute of Social Security, paying on time the payment of previous social security debts Existence of the Municipal Pension Institute. However, it is directly decapitalizing the Municipal Pension Fund, since it does not pass on to the social security authority the resources necessary for its capitalization, conditioning the activities of the said Institute to constant contributions.
