A nova arquitetura da previdência estadual de Sergipe: impactos da LC nº 293/2017 e da adesão ao PrevNordeste

Abstract

This research aimed to analyze how the changes introduced by Constitutional Amendment No. 103/2019 and State Complementary Law No. 293/2017, associated with the State of Sergipe's adherence to the PrevNordeste consortium, impacted the pension rights of civil servants linked to the state's own social security system (RPPS). A qualitative, exploratory, and descriptive approach was adopted, with a single, holistic case study design focused on the RPPS of the State of Sergipe. Research area: Public Administration and Organizations. The methodology was based on the documentary analysis of legal provisions, actuarial reports, institutional data, and information from oversight bodies, with the data being processed through evidence triangulation and the construction of an analytical matrix. The results show that Sergipe was a pioneer in establishing the Supplementary Pension Scheme through Complementary Law No. 293/2017, anticipating guidelines later consolidated by the federal pension reform, even though its implementation was partial due to the non-operationalization of the state foundation FUNPRESE. Within the scope of PrevNordeste, satisfactory financial performance was observed, with profitability exceeding market benchmarks, although the low participation of civil servants limits the constitution of pension reserves and the social effectiveness of the supplementary scheme. The originality of this study lies in its in-depth empirical analysis of a subnational case that has been little explored in the literature, integrating legal, actuarial, distributive, and public governance dimensions. By examining the experience of Sergipe as a state laboratory for pension reform, the research contributes to the national debate on fiscal sustainability, intergenerational justice, and cooperative models of supplementary pension plans in Brazilian federalism. As a practical contribution, it broadens the understanding of the concrete effects of pension reforms on the career path and financial planning of public servants, strengthening transparency and social control. In the field of management, it offers technical support for improving pension governance, formulating compensatory policies, and promoting pension education.