Análisis del impacto económico del cambio normativo referente uso de tablas de vida en la estimación de pasivos actuariales : aplicación al SCTR-ONP

Abstract

The Complementary Risk Work Insurance (SCTR) is a mandatory insurance that must be purchased by the employer if the company's activity is considered a risk activity according to current legislation. This insurance can be purchased with private insurers or with the Office of Pension Normalization (ONP). One of the ONP's functions is to prepare monetary forecasts for each of the administered regimes, as well as for the SCTR. For this estimation, one instrument used is the mortality table, a statistical model that captures the probability of death in a given group. In 2017, the SBS, through SBS Resolution No. 886-2018, approved the SPP17 tables and the repeal of the previous tables (MI-85 and B-85-ajustadas). In this regard, this paper seeks to document the estimated economic impact of the regulatory change. To this end, the SCTR actuarial reserve will be estimated using current and previously valid life tables.