The employer`s payroll contribution for pension system relief has been one of the most important topic on the debate about social security. Some advocates that the traditional source of funds for pension system tends to undergo a process of erosion.And there are critics, who argue that there is...

The employer`s payroll contribution for pension system relief has been one of the most important topic on the debate about social security. Some advocates that the traditional source of funds for pension system tends to undergo a process of erosion.And there are critics, who argue that there is...

The aim of the paper is to evaluate the main gender impacts generated by the recent Brazilian pension reform. The authors chose to focus attention on the two main rule alterations in the major pension regime (the RGPS administered by INSS): 1) the new benefit calculation formula, and 2) the...