Social Security (Minimum Standards) Convention, 1952 (No. 102) - Brazil (Ratification: 2009)

Direct Request (CEACR) - adopted 2019, published 109th ILC session (2021)

The Committee notes the information provided by the Government in reply to its previous request concerning Part XI of the Convention (Standards to be complied with by periodical payments), Part II (Medical care) in conjunction with Articles 34 and 49, and Part IV (Unemployment benefit).

Part VII (Family benefit). Article 40, in conjunction with Article 1(1)(e) of the Convention. In its previous comment, the Committee noted that family benefits under Act No. 8.213 of July 1991, were provided to children until the age of 14 and requested the Government to take steps to bring the duration of benefits for the maintenance of children in line with Article 1(1)(e) of the Convention, which defines a “child” as a child under school-leaving age or under 15 years of age. The Committee notes the information provided by the Government according to which the payment of family allowances stops when the child reaches 14 years of age, with the exception of children with disabilities, in respect of whom family allowances are payable without limit of age. The Committee once again requests the Government to take steps to bring the duration of family benefits in conformity with the Convention and to provide information on specific measures taken for such purpose.

Article 44. Total value of benefits. The Committee notes the Government’s indication according to which, in 2015, the annual family grant expenditure was 1,834,413.65 Brazilian reals (BRL). Recalling that Article 44 of the Convention requires that the total value of family benefits granted to the persons protected in accordance with the Convention shall be such as to represent 3 per cent of the wage of an ordinary adult male labourer multiplied by the total number of children of persons protected, or 1.5 per cent of the said wage, multiplied by the total number of children of all residents, the Committee requests the Government to provide the necessary statistical data and calculations.

Part XIII (Common provisions). Article 71. Financing. In its previous comment, the Committee noted that sections 7 and 8 of Act No. 12.546 of 14 December 2011, as subsequently amended, had modified Act No. 8.212 of 24 July 1991 on the organization of social security, substituting the 20 per cent contributions paid on the total remuneration borne by employers in determined sectors by a contribution of 1 per cent or 2 per cent on gross revenue. The Committee requested the Government to confirm that appropriate actuarial studies were carried out before the introduction of the new method of the collection of employers’ social security contributions, that the state budget would contain provisions empowering the Government to fix any expected deficit of the system, and that a reduction in contributions would not result in a reduction of the level of benefits. The Committee notes the Government’s reply indicating that the measures mentioned have been taken by the Federal Government in order to mitigate the impact of the 2008 international financial crisis on Brazil’s economy, with the more specific goal of safeguarding formal jobs. The Committee further notes that, according to the Government, these measures have not led to a reduction of social security benefits, and notes also the information provided on the calculations concerning the financial equilibrium, which have been made prior to their implementation. It also notes the increase in the deficit of the General social security scheme (RGPS), from BRL69.6 billion in 2009 to BRL151.9 billion in 2016, and the loss in social security revenue reported by the Government, resulting from the exemption of employers in certain enterprises from the obligation of paying social security contributions. The Committee recalls that, in compliance with Article 71(1) and (2) of the Convention, the benefits provided and the cost of the administration of such benefits shall be borne collectively, where the total of insurance contributions borne by the employees protected shall not exceed 50 per cent of the total financial resources allocated to the protection of employees and their spouses and children. It further recalls that Article 71(3) requires the State to accept general responsibility for the due provision of the benefits provided in compliance with the Convention, and to take all measures required for such purpose, including by ensuring that the necessary actuarial studies and calculations concerning the financial equilibrium are made periodically. In light of the foregoing, the Committee requests the Government to provide information on the application of Article 71, including statistical data and calculations, as indicated in the report form for the Convention.

Direct Request (CEACR) - adopted 2012, published 102nd ILC session (2013)

The Committee takes note of the Government’s first report received in February 2012 on the application of accepted Parts II to X of the Convention and would like to receive additional information on the following points.

Part II (Medical care) in conjunction with Articles 34 and 49, and Part IV (Unemployment benefit). Please provide the information required under the report form concerning Parts II and IV and Articles 34 and 49 in the next report.

Part VII (Family benefits). Article 40 in conjunction with Article 1(1)(e) of the Convention. The Committee notes that family benefits under Act No. 8.213 of July 1991, are provided to children until the age of 14. However, pursuant to Article 1(1)(e), for the purpose of benefit provision, a child means a child under school-leaving age or under 15 years of age. Therefore, in case family benefits are not provided until the 15th birthday of the child, the Government is requested to take steps to bring the duration of benefits for the maintenance of children in line with the Convention.

Part XI. (Standards to be complied with by periodical payments). For the purpose of calculating the replacement level of benefits, the Government is asked to indicate whether it wishes to have recourse to Article 65 or 66 of the Convention and specify the reference wage of a standard beneficiary and the rate of the benefit received in respect of each contingency. With respect to family benefits, please also provide the statistical data and calculations of the total value of family benefits according to Article 44 of the Convention.

Part XIII (Common provisions). Articles 71 and 72. Financing. The Committee understands that sections 7 and 8 of Act No. 12.546 of 14 December 2011, as subsequently amended, have modified Act No. 8.212 of 24 July 1991 on the organization of social security, substituting the 20 per cent contribution on the total remunerations paid borne by employers in determined sectors, by a contribution of 1 per cent or 2 per cent on gross revenue. Taking into account the innovative character of this approach, the Committee would like the Government to include in its next report the assessment of the experience with regards to the advantages and disadvantages of such a system. At the same time, the Committee is concerned that a significant reduction in the total level of contributions by employers in the affected sectors, which would apparently decrease in 2013 to R$8.74 billion from R$21.57 billion, may lead to a deficit in the social security system. The Committee would therefore like the Government to confirm that appropriate actuarial studies were carried out before the introduction of the new method of the collection of employers’ social security contributions, that the 2013 state budget contains provisions empowering the Government to fix any expected deficit of the system, and that a reduction in contributions will not translate in a reduction of the level of benefits.