Previdência Municipal
Autor | Edson Jacinto da Silva |
Páginas | 339-341 |
Page 339
O Município, como ente federativo, pessoa jurídica de direito público interno, estribado nos comandos normativos do art. 149, parágrafo único, e art. 30, II, da Constituição Federal, combinados com as disposições constantes em sua Lei Orgânica Municipal, pode instituir o seu sistema próprio de Previdência Social, de natureza autárquica, para o atendimento à seguridade social de seus servidores, desde que baseado nas normas gerais de contabilidade e garantidos o equilíbrio financeiro e atuarial.
Segundo o mestre Fábio Zambitte Ibhahim, na sua definição: pode ser conceituada como a rede protetiva formada pelo Estado e pelos Particulares, com contribuições de todos, incluindo parte dos beneficiários diretos, no sentido de estabelecer ações positivas no sustento de pessoas carentes, trabalhadores em geral e seus dependentes, providenciando a manutenção de um padrão mínimo de vida.328Para que o sistema próprio de Previdência Social seja instituído, o mesmo deverá garantir: registro contábil individualizado das contribuições de cada servidor; pleno acesso dos Segurados às informações relativas à gestão do regime; participação majoritária dos servidores públicos municipais no órgão de direção da autarquia; contribuição do Município (Prefeitura e Câmara Municipal) e dos servidores segurados; somente utilizada para pagamento de benefícios previdenciários; sujeição da autarquia aos sistemas de controle interno e externo do Município, inclusive do Tribunal de Contas do Estado e cobertura de aposentadorias e pensão a todos os segurados, servidores efetivos.
Até o advento da Lei 9.717, de 27 de novembro de 1998, da Emenda Constitucional nº 20/98, e da Portaria Ministerial nº 4.992, de 5 de Fevereiro de 1999, o INSS respeitava em sua inteireza as legislações municipais que regiam a matéria.
Page 340
Portanto, tendo sido organizado e funcionando regularmente o sistema próprio de Previdência Social dos Municípios, em presença de lei anterior, não pode se sujeitar às novas disposições legais agora implantadas, pela inexistência de efeitos retroativos na nova legislação.
A norma fundamental do art. 5º, XXXVI, da Constituição Federal, antes já definida na Lei de Introdução ao Código Civil, estabelece que a Lei não prejudique o direito adquirido, o ato jurídico perfeito e a coisa julgada.
Pressionado pela ameaça de bloqueio do Fundo de Participação dos Municípios e premido pela necessidade de obtenção de Certidão Negativa de Débitos – CND...
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Manual do Assessor Jurídico Municipal
- Nota da 7ª edição
- Apresentação
- Noções de Direito
- Fontes do Direito
- Direito Objetivo e Direito Subjetivo
- Ramos do Direito
- Direito Público
- Teoria do Estado
- Fundamentos da Organização Nacional
- O Município Brasileiro
- Da Organização Municipal
- Competências Municipais
- Autonomia do Município
- Da Organização dos Poderes
- Dos Tributos Municipais
- Do Orçamento Municipal
- Do Código de Posturas Municipais
- Código de Obras
- Lei do Loteamento Urbano
- Lei de Zoneamento, Ocupação e Uso do Solo Urbano
- Alienação de Bens Municipais
- Técnica Legislativa Municipal
- Regimento Interno
- Desapropriação
- A Reforma Administrativa
- O Poder Legislativo Municipal
- O Vereador
- Legislatura
- Previdência Municipal
- Comentários à Lei nº 10.028, de 19 de outubro de 2000
- Sindicância
- Processo Administrativo Disciplinar
- Da Licitação e do Contrato Administrativo
- Precatórios
- Lei de Responsabilidade Fiscal
- Direito Tributário
- Do Risco Ambiental do Trabalho. RAT - FAT
- O Estatuto da Cidade
- Lei de Responsabilidade das Estatais
- Do Tratamento dispensado aos municípios, pelo Novo Código de Processo Civil
- A Lei Complementar 157/2016
- Parte prática
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