Fundamentos à proposta de lei que estabelece mecanismos de convergência do regime de proteção social da função pública com o regime geral da segurança social

Hélder Rosalino

Grounds for the bill on convergence mechanisms of the social protection of the public workers regime with the social security regime

Authors

Hélder Rosalino Faculty of Law, University of Lisbon, Alameda da Universidade – Cidade Universitária, 1649-014 Lisbon – Portugal

Keywords:

Convergence of Regimes; Social Protection; Public Workers; State Expense; Reversibility Clause

Abstract

When designing pension schemes, numerous aspects and factors must be taken into account, particularly economic and financial ones. In pay-as-you-go schemes such as the Portuguese one, the payment of pensions is funded by current contributions from workers and employers, supplemented by tax revenue where those contributions are insufficient. It is therefore essential to monitor trends in the total wage bill, as the value of contributions depends on it, as does the State’s own financial capacity to collect income and consumption taxes, as well as inflation.