O modelo paritário de equacionamento dos déficits nos planos de previdência complementar à luz dos direitos fundamentais

Abstract

This study examines how discounts for the payment of actuarial deficits in defined benefit plans of pension funds negatively impact beneficiaries who already receive retirement benefits. The main objective is to examine the parity-based costing model of these plans from the perspective of supplementary pension as a fundamental right. Using a deductive methodology based on in-depth bibliographic research and the exegetical and dialectical analysis of constitutional norms, laws, and jurisprudence, the study first detail the constitutional regime of supplementary pension, identifying it as an essential component of the Brazilian social security system, by virtue of its constitutional characteristics and its recognition as a fundamental right. Next, the research delves into the conceptual and organizational aspects of the Brazilian supplementary pension system, detailing the different types of existing entities and plans. Special attention is given to the defined benefit modality in closed entities, elucidating concepts such as costing, actuarial balance, and deficit. With this foundation, it arrives at the parity-based settlement method, a mechanism currently used to correct deficits. Finally, the paper demonstrates the incompatibility of the parity model with fundamental rights. Based on objective good faith and social function, it argues that this incompatibility compromises the stability and perpetuity of the private pension system, violates contractual balance, and distances it from its essential purpose: guaranteeing human dignity. Ultimately, the study proposes a critical reflection on the current model, aiming at its adaptation to constitutional principles and the effective protection of the rights of participants.