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The performance of the Brazilian civil servants’ social security system is an important element for the proper functioning of the Brazilian public finances. This paper’s goal is to identify the variables that condition the defrayal and the financial deficit of municipal public servants’ welfare regimes (RPPSs), in Brazil. To achieve it, we carried out a survey with the managers of these RPPSs, and obtained 84 answers. A multiple regression with the stepwise method was applied in the data analysis, in order to identify the main variables that explain the deficit. It was found that the financial balance, the number of servants who are members of the system, and the value of the monthly contribution granted by the employer entity were responsible for the deficit. It was concluded that there is an imbalance between the estimated amount of contributions and the volume of benefits actually paid by the RPPSs. Still, may achieve or improve the surplus, from the improvement of those variables that have conditioned the negative results.

Brazilian Municipal Public Social Security Systems: Determinant Variables of Their Financial Result