THE SOCIAL SECURITY OFFSET AS A FUNDING MECHANISM: CONTRIBUTIONS TO THE FINANCIAL AND ACTUARIAL BALANCE OF PUBLIC PENSION SCHEMES

Abstract

This article examines the relevance of the Social Security Offset as a funding mechanism, highlighting its role in promoting the financial and actuarial balance of Public Pension Schemes. The study demonstrates the necessity of applying this instrument, which enables financial compensation among different social security systems, emphasizing its importance within the context of pension fund management and actuarial sustainability. The research is grounded in an analysis of the legal framework governing the subject, in alignment with the Federal Constitution of 1988, Law No. 8,213/1991, Constitutional Amendment No. 20/1998, Federal Law No. 9,796/1999, Decree No. 10,188/2019, and Ordinance No. 1,467/2022, which establish the legal and operational parameters for the implementation of the social security offset. The study concludes that the proper application of this mechanism is essential to ensuring the financial and actuarial sustainability of public pension systems, contributing to compliance with the balance requirements established by current legislation.