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Comparação da responsabilidade entre a pensão definida pelo DL 187/2007 e a contribuição da TSU alocada à pensão de velhice
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Ao longo das últimas décadas, verificou-se um envelhecimento da população e uma
diminuição da população ativa, provocando uma desproporcionalidade entre o número
de ativos e o número de pensionistas. Deste modo, surgem pontos críticos tanto a nível
demográfico como económico que condicionam e colocam em causa o financiamento e
sustentabilidade do Sistema Previdencial da Segurança Social.
A Taxa Social Única é denominada por taxa contributiva, segundo o Código de Re-
gimes Contributivos. Esta taxa representa um valor em percentagem, determinado atu-
arialmente em função do custo da proteção das eventualidades previstas no Código de
Regimes Contributivos, sendo afeta à cobertura das diferentes eventualidades e às po-
líticas ativas de emprego e valorização profissional. Porém, o cálculo das pensões de
velhice pagas pela Segurança Social pressupõe que as contribuições efetuadas ao longo
da carreira contributiva da população é suficiente para financiar as pensões. Todavia, este
pressuposto não se encontra comprovado.
Assim, considerando as constantes alterações financeiras e demográficas que se têm ve-
rificado e a falta de corroboração do autofinanciamento das pensões de velhice, pretende-
se averiguar a validade deste pressuposto e, consequentemente, comprovar a fragilidade
do sistema de pensões aplicado em Portugal.
Over the past decades, there has been a constant aging of the population and a de- crease in the active population, causing a disproportion between the number of working people and the number of pensioners. Thus, critical points arises both demographically and economically which condition and put into question the financing and sustainability of the Social Security Welfare System. The Single Social Tax is also nominated as contribution rate, according to the Con- tribution Regimes Code. This rate represents a percentage, actuarially determined as a function of the cost of protection for the eventualities foreseen in the Contribution Regimes Code, and is allocated to the coverage of the different eventualities and to active employment and professional enhancement policies. However, the calculation of old age pensions paid by Social Security assumes that the contributions made throughout the population’s contribution career is sufficient to finance the pensions. Despite that, this assumption has not yet been proven. Thus, considering the constant financial and demographic changes that have occurred and the lack of corroboration of the self-financing of old age pensions, we intend to investigate the validity of this assumption and, consequently, prove the fragility of the pension system applied in Portugal.
Over the past decades, there has been a constant aging of the population and a de- crease in the active population, causing a disproportion between the number of working people and the number of pensioners. Thus, critical points arises both demographically and economically which condition and put into question the financing and sustainability of the Social Security Welfare System. The Single Social Tax is also nominated as contribution rate, according to the Con- tribution Regimes Code. This rate represents a percentage, actuarially determined as a function of the cost of protection for the eventualities foreseen in the Contribution Regimes Code, and is allocated to the coverage of the different eventualities and to active employment and professional enhancement policies. However, the calculation of old age pensions paid by Social Security assumes that the contributions made throughout the population’s contribution career is sufficient to finance the pensions. Despite that, this assumption has not yet been proven. Thus, considering the constant financial and demographic changes that have occurred and the lack of corroboration of the self-financing of old age pensions, we intend to investigate the validity of this assumption and, consequently, prove the fragility of the pension system applied in Portugal.
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Pensão de Velhice Segurança Social Taxa Social Única Responsabilidades Atuariais