Quais os impactos da desaposentação? Um estudo para as aposentadorias por tempo de contribuição do Regime Geral de Previdência Social

• Autor(a) principal: Zanella, Angelo José
• Data de Publicação: 2014
• Outros Autores: Carvalho, João Vinícius França, Afonso, Luís Eduardo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Estudos Econômicos (São Paulo)
• Texto Completo: https://www.revistas.usp.br/ee/article/view/59349
• topic: Social security; Re-retirement; Actuarial fairness; Previdência Social; desaposentação; aposentadoria; justiça atuarial

This study aims to evaluate the impacts of re-retirement, a term used when an Brazilianinsured INSS retires, but remains in the formal labor market, and asks recalculation ofthe pension benefit due to the increase in the contribution period. There is an importanttradeoff: the more the insured take to ask re-retirement, the greater the increasein the value of the benefit. However, the time of enjoyment of this gain will be less.Conversely, the more premature re-retirement, the lower the effective increase in the period and greater enjoyment. The theoretical framework is based on the conceptsof actuarial justice and actuarial neutrality. Were employed four indicators used in theliterature pension: Replacement Rate, Internal Rate of Return, Necessary Rate andEffective Rate. The results show an optimal period for re-retirement: at least 4.83years (men) and 7.83 years for (women). If the return of the benefit is required beforethe recalculation, there is no advantage in re-retirement.