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Brazil
| Total population (m.): | 194.9 |
| GDP per capita (USD): | 10367 |
Regulatory Framework
2007: Law No. 1992; introduces the pension regime for government workers/civil servants.
2004: Law No. 11053 (with amendments); regulates taxation of plans.
2001: Law No. 109; provides for the establishment of closed and open pension plans, regulates the administration and operation of managing entities and introduces requirements concerning preservation and transferability.
2001: Law No. 108; regulates closed pension plans established by public institutions.
The Ministry of Social Security (Ministério de Estado da Previdência Social - MPS), the Complementary Pensions Management Council (Conselho de Gestão da Previdência Complementar - CGPC) and the National Monetary Council (Conselho Monetário Nacional - CMN) issue secondary regulations concerning complementary pension plans.
2004: Law No. 11053 (with amendments); regulates taxation of plans.
2001: Law No. 109; provides for the establishment of closed and open pension plans, regulates the administration and operation of managing entities and introduces requirements concerning preservation and transferability.
2001: Law No. 108; regulates closed pension plans established by public institutions.
The Ministry of Social Security (Ministério de Estado da Previdência Social - MPS), the Complementary Pensions Management Council (Conselho de Gestão da Previdência Complementar - CGPC) and the National Monetary Council (Conselho Monetário Nacional - CMN) issue secondary regulations concerning complementary pension plans.
Last survey reply: 01 一月 2007
Last ISSA update: 01 一月 2007