Resumo

SALAZAR-GUATIBONZA, Flor Esther. Coverage and Access to the Minimum Pension Guarantee in the Colombian Pension System. Cuad. Contab. [online]. 2011, vol.12, n.31, pp.491-520. ISSN 0123-1472.

In Colombia, the reform of the social protection system on pensions in the early 1990s created the capitalization scheme with private provision called Individual Savings Scheme, which transformed social benefits in a good that must be provided by the market. Given that this type of scheme restricts the principle of solidarity, a series of guarantees have been established, such as the figure of minimum pension guarantee, available to those workers whose savings are not enough to achieve a pension. Likewise, the State became the guarantor of last resort in case of system failures. Given the weaknesses currently displayed by the pension system and the results reported by some studies on the sustainability and low capacity of the system of individual savings to secure the payment of pensions to the Colombian population, this article approaches the analysis of the current conditions of the minimum pension guarantee and of pensions granted under this system, seeking to demonstrate their contribution in terms of coverage and compliance with the objectives of solidarity that are attributed to them within the operation of the individual capitalization scheme.

Palavras-chave : Guaranteed minimum pension; individual savings scheme; minimum pension guarantee; Minimum Pension Guarantee Fund; Old age pension; Economic aspects; Colombia; Social security; Economic aspects; Colombia; Social security contributions; Economic aspects; Colombia; Pension funds; Colombia.

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