Análise da condição financeira e atuarial do Instituto de Previdência dos Servidores Estaduais do Rio Grande do Norte - IPERN, nos anos de 2014 a 2018

Abstract

The Brazilian social security system is divided into three species: the General Regime, the State-Owned Regime and the Complementary Regime. In the sphere of the State, the rule is to adopt the state-owned regime of social security, which aims to ensure the retirements and pensions to effective state servers, as well as to garantee the financial and actuarial balance. This paper work intends to analyze the financial and actuarial conditions of the social security system of the State of Rio Grande do Norte, which adopts the state-owned regime of social security managed by the Institute of Social Security of the Servers of the State of RN. For the accomplishment of the study case, it was produced a secondary data survey, which collected information from the financial statements of the said Institute, and from the balance sheet, annexes 01 and 04 from the State of Rio Grande do Norte’s accounting, in the years of 2014 to 2018. With the results found, it was possible to conclude that the current financial and actuarial situation of the Institute is very worrying, once it has shown significant financial and actuarial deficit, showing constant negative outcome that results in the need of financial contributions from the state government. This imbalance harms the financial sustainability of the social security system and demands the establishment of a path for the financial recoverability of the RN pension fund.