Visão Geral
Este curso apresenta as principais mudanças promovidas pelas reformas previdenciárias e seus impactos sobre os Regimes Próprios de Previdência Social (RPPS). O participante compreenderá as alterações nas regras de aposentadoria e pensão, requisitos de elegibilidade, cálculo e reajuste de benefícios, regras de transição, custeio e equilíbrio financeiro e atuarial. O curso também aborda os impactos administrativos, financeiros, atuariais e de gestão decorrentes das mudanças previdenciárias.
Conteúdo Programatico
Module 1: Brazilian Pension Reform Fundamentals
- Brazilian pension system structure
- Historical pension reforms
- Constitutional pension framework
- Reform objectives and principles
- RPPS before and after pension reforms
- Main structural changes
- Federal, state and municipal impacts
- Reform implementation challenges
Module 2: Retirement Rules and Eligibility
- Retirement eligibility requirements
- Age requirements
- Contribution time
- Public service requirements
- Career and position requirements
- Permanent retirement rules
- Voluntary retirement
- Mandatory retirement
- Special retirement provisions
Module 3: Transitional Retirement Rules
- Transitional rules concepts
- Transition by points
- Minimum age transition
- Additional contribution requirements
- Transitional eligibility criteria
- Transitional benefit calculation
- Application of transition rules
- Practical eligibility scenarios
Module 4: Pension Benefits and Survivor Pensions
- Survivor pension fundamentals
- Eligible dependents
- Pension eligibility
- Benefit calculation
- Benefit duration
- Benefit accumulation rules
- Pension adjustment
- Changes introduced by pension reforms
Module 5: Benefit Calculation and Adjustment
- Benefit calculation methodologies
- Contribution salary concepts
- Average contribution salary
- Benefit percentages
- Contribution time impact
- Benefit adjustment mechanisms
- Parity and preservation concepts
- Practical calculation scenarios
Module 6: Pension Contributions and Financing
- Employee contribution rules
- Employer contribution responsibilities
- Contribution rates
- Contribution base
- Extraordinary contributions
- Pension financing
- Revenue and expenditure impacts
- Financial sustainability
Module 7: Financial and Actuarial Impacts
- Actuarial balance
- Pension liabilities
- Demographic assumptions
- Reform impact on actuarial projections
- Pension deficit analysis
- Long-term sustainability
- Asset and liability management
- Actuarial monitoring after pension reform
Module 8: Administrative Impacts and Practical Application
- Adaptation of pension processes
- Updating internal procedures
- Benefit eligibility analysis
- Administrative documentation
- Pension data management
- Communication with insured persons
- Compliance and internal controls
- Practical pension reform case studies
- Comparative analysis of retirement scenarios