Special Social Security Regime:

normative evolution in Brazil and in Ceará

Authors

  • Célia Braga Doutora em Gestão de Empresas pela Universidade de Coimbra – UC e Professora na Universidade Federal do Ceará – UFC https://orcid.org/0000-0003-3404-1014
  • Greyciane Passos dos Santos Mestre em Logística pela UFC e Professora no Centro Universitário da Grande Fortaleza – Unigrande https://orcid.org/0000-0003-0224-4271
  • Laura Rochelle Pinheiro de Araújo Aluna de graduação em Ciências Contábeis na UFC https://orcid.org/0000-0001-6429-8203
  • Maria Ivanilza Fernandes de Castro Mestre em Economia do Setor Público pela UFC e Auditora de Controle Interno na Controladoria e Ouvidoria Geral do Estado do Ceará https://orcid.org/0000-0002-1488-2716

DOI:

https://doi.org/10.32335/2238-0426.2020.10.25.3497

Keywords:

social security, social right, normative evolution, social security deficit

Abstract

Brazil has undergone successive changes in social security legislation since the 1990s and this leads to
divergences in the various stakeholders’ perception regarding a complex theme that involves the past, present, and future. The current focus of normative changes in the Special Social Security Regime (Regime Próprio de Previdência Social [RPPS]) is the financial deficit of federal entities. However, social security has a worldwide history that dates back to the Middle Ages; in Brazil, it started embryonically in 1795, but it only arrived at our Constitution in 1934. The major milestone in the defense of social rights occurred with the 1988 Federal Constitution. The last changes took place in 2019, with the approval of new rules for retirement and pension benefits. The State of Ceará has a deficit in its RPPS and it is in line with the pension management policy of Constitutional Amendment No. 103, enacted in 2019. Given this context, this research aimed to analyze the normative evolution of the RPPS in Brazil and in the State of Ceará, within the period from 1934 to 2019. The research used a qualitative and historical methodology, with a bibliographic and documentary design, resorting to content analysis of standards and regulations. It was found that, from 1998 on, the State of Ceará is increasingly aligned with federal legislation.

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Published

2020-08-03

How to Cite

Braga, C., Santos, G. P. dos, Araújo, L. R. P. de, & Castro, M. I. F. de. (2020). Special Social Security Regime:: normative evolution in Brazil and in Ceará. Conhecer: Debate Entre O Público E O Privado, 10(25), 112–142. https://doi.org/10.32335/2238-0426.2020.10.25.3497

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Artigos