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Economia Aplicada

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PENAFIERI, André Carvalho  and  AFONSO, Luís Eduardo. O impacto da mudança da regra de cálculo das aposentadorias por tempo de contribuição do INSS: o fator previdenciário é atuarialmente justo?. Econ. Apl. [online]. 2013, vol.17, n.4, pp.667-694. ISSN 1413-8050.

The first goal of this paper is to compare the present calculation rule of the Length of Retirement Pension with three proposals under analysis: Rule 85/95, Average 80% Higher Earnings and Average Last 36 Earnings. We used four comparison parameters: Replacement Rate, Internal Rate of Return, Effective Rate and Actuarially Fair Rate. The second objective is to calculate the Actuarially Fair Social Security Factor. The Factor penalizes (encourages) more than the actuarially fair early (late) retirement. The proposals are more generous than the current rule. If the Rule 85/95 was adopted, men and women would be affected in different ways.

Keywords : Social Security; Length Of contribution Pension; Social Security Factor; Actuarial Fairness; Pension Reform.

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