The Social security discounts for retirees and pension holders in the state of Goiás after the state pension reform and inverted solidarity

Abstract

This article aims to present the economic impact of social security deductions on the remuneration of retirees and pensioners by the State of Goiás after the state social security reform. Those who receive amounts above the minimum wage up to the maximum limit established for RGPS benefits started to contribute to the GOIASPREV pension scheme. Inverted solidarity is verified in the application of the new rules, since retirees and pensioners are the most burdened to cover the actuarial deficit. In percentage terms, retirees and pensioners who receive lower earnings were the most economically affected by the new social security rules.