Relatório De Dados Abertos Memória De Cálculo Da Taxa De Reposição Previdenciária Do Regime De Previdência Complementar Dos Servidores Públicos Do Brasil A Partir Da Ec Nº 103/2019[Open Data Report Calculation Record Of The Replacement Rate In The Supplementary Pension Regime For Brazilian Public Servants Based On Constitutional Amendment No. 103/2019]

The report presents the calculation record of the Pension Replacement Rate (PRR) within the framework of the Supplementary Pension Regime (SPR) for public workers. Different scenarios were simulated based on three contributory models (A, B, and C), varying according to the contribution rates applied to salaries below and above the ceiling of the Federal Social Security Regime (FSSR). The projections consider entry ages into public service ranging from 20 to 50 years, an average retirement age of 62 years, real salary growth of 1.57% per year, real investment returns between 2.60% and 4.60% per year, and actuarial factors calculated based on the AT-2000 Basic mortality table. The results indicate that only in specific situations — such as early entry into public service and high investment returns — do the analyzed models ensure a satisfactory replacement rate. In most cases, the TRP is insufficient, highlighting the importance of properly choosing the contributory model to avoid negative impacts on the pension sustainability of public entities.