Objective: To highlight the impacts of the 2019 Pension Reform and its effects on the health of the Economically Active Population in Brazil. Theoretical Framework: The analysis is based on social security legislation, specifically Constitutional Amendment n. 103/2019, and on studies about population aging, worker's health, and the socioeconomic impacts of pension reforms in Brazil. Method: A quantitative, retrospective study was conducted, covering the period from 2020 to 2024. Data were collected from secondary sources, such as the SmartLab Platform of the Public Ministry of Labor, the Statistical Yearbook of Social Security, and the Brazilian Institute of Geography and Statistics. Results and Discussion: The results indicate that the increased exposure time to harmful agents and unhealthy environments has raised occupational illness. There has been a growth in the demand for Permanent Disability Retirement and a general increase in the demand for Disability Benefits, suggesting that the reform may overload the social security system with early retirements, contrary to the objective of actuarial balance. Research Implications: The research warns of the unforeseen consequences of the Reform of the 2019, such as increased costs for the health and social security systems due to the premature illness of the Economically Active Population. Originality/Value: The study provides a critical and updated analysis of the effects of the 2019 Pension Reform, contributing quantitative evidence on the direct impact on workers' health and the sustainability of the social security system itself, a topic of high social and economic relevance for Brazil.

This article analyzes the possibility of reconciling the constitutional principle of publicity with the constitutional right to privacy for the purpose of active transparency of social security benefits paid by the National Social Security Institute (INSS) on the Transparency Portal. In a social context of hyperconnectivity, technological automation, Big Data, Revolution 5.0, and the massification of artificial intelligence, this study intends to reflect on the opportunities that public transparency can provide in combating irregularities and fraud, including the mitigation of future needs for social security reforms, by highlighting cases of operational failures and corruption in the granting or non-cessation of benefits. To achieve this article, in addition to academic texts on the topics involved, Brazilian federal legislation and decisions of the Supreme Federal Court and the Federal Court of Accounts were analyzed. As a result, it was concluded that the principles and rules involved can be reconciled through legal weighing to substantiate the need for greater active public transparency of social security benefits.

It is noted that the reform of the social security system for the civil service of Ukraine under conditions of global transformation is a process initiated and implemented by the state in relation to individuals engaged in professional activities in the public interest. Since civil servants knowingly forgo certain lawful rights and opportunities that they could otherwise exercise in the private sector or through self-employment, this process of social security assumes a normative character and complies with the requirements of legal regulation. This article is devoted to elucidating the legal essence of the relationship between law and the state within the context of the reform of the civil service’s social security system in Ukraine. It is established that the interrelationship between the state and law is manifested in several key conceptual dimensions: first, the state governed by law shapes law as a juridical phenomenon, recognising certain social relations as legally significant and subject to normative regulation; second, law, as institutionalised by the state, constitutes the indispensable condition for the very existence of the state as a legitimate public institution; third, although law may exist independently of the state – and vice versa – a state governed by the rule of law is always a product of law itself. The contemporary relationship between law and the state is characterised by both formal and substantive interdependence. On the one hand, law provides the normative foundations for the creation and development of a rule-of-law state; on the other, the state establishes the institutional framework for the effective functioning of law, including its enforcement and protection against violations. In this regard, the reform of the social security system for the civil service in Ukraine (particularly in the context of globalisation) must be grounded in a coherent regulatory framework and implemented through a well-defined legal mechanism. At the same time, the effective functioning of the legal mechanism for the implementation of civil service social security reform cannot be achieved without observing the formal and substantive relationship between law and the state. This is because: (1) the reform mechanism is inherently legal in nature, and (2) Ukraine, as a constitutional democracy, adheres to the principles of a state governed by the rule of law. Moreover, this mechanism is premised on a set of legal principles which guide its development and execution. It is demonstrated that the regulatory framework for implementing the reform of civil service social security under conditions of globalisation constitutes an integral component of the legal mechanism underpinning the reform. This framework consists of the operative norms of Ukrainian legislation that define the objectives, content, procedures and modalities of the reform process. Structurally, the regulatory framework is objectified across four tiers of normative legal acts. The first is the Constitution of Ukraine, which provides the foundational legal basis for the reform. The second tier encompasses international legal instruments containing relevant standards and obligations that inform and guide the reform process in the context of globalisation. The third and fourth tiers comprise domestic legislative and subordinate acts, which codify the substantive and procedural norms through which the reform of civil service social security is operationalised.

The present study investigated the impacts of the 2019 Social Security Reform, enacted by Constitutional Amendment No. 103/2019, on the income of beneficiaries and its relationship with social inequalities in Brazil. The research, based on bibliographic and qualitative methodology, employed a deductive approach, drawing upon primary sources (the 1988 Federal Constitution, Constitutional Amendment No. 103, and Law No. 8,213 of July 24, 1991) and secondary sources (Manual of Social Security Law, Das Kapital, Social Security Law Course, among others) for analysis. The work was divided into two parts: the first focusing on Social Security as a fundamental right and detailing the 2019 reform; and the second correlating the reform with social inequality from the Marxist perspective of wage labor. The aim was to understand how modifications in the social security system can influence equity structures in the country, evaluating whether they align with the ideals of justice and equality of the 1988 Federal Constitution.

As global population ages, financial gerontology is becoming increasingly important in supporting older adults' financial decision-making. The decline in the real asset value of financial assets driven by inflation and social security reforms necessitates investment strategies beyond traditional savings. However, age-related cognitive decline can impair financial decision-making capacity, highlighting the need for effective interventions. Virtual reality (VR)-based training appears promising in enhancing cognitive function, making it an engaging tool for financial education. This study aimed to evaluate the usability and acceptability of a VR-based financial decision-making training tool for investment trust among community-dwelling older adults. Twenty-eight cognitively healthy older adults (≥ 60 years, Japanese version of the Montreal Cognitive Assessment ≥ 26) participated in a usability study using the Oculus Quest 2. The VR training involved interacting with an avatar that explained investment trust and answered decision-making quizzes. Usability and acceptability were assessed using a System Usability Scale, a Simulator Sickness Questionnaire, Likert-scale ratings on content clarity and content analysis of open-ended responses. The median training session lasted 21.8 min, and most participants (89.3%) completed the task with minimal or no support. The System Usability Scale score was 63.8, slightly below the usability benchmark, whereas Simulator Sickness Questionnaire scores indicated minimal VR-induced discomfort (overall score: median 3.7). Content analysis revealed three major strengths-cognitive support, emotional engagement and learner autonomy-and four key challenges including interface usability, content difficulty, physical comfort, and auditory pacing. This preliminary study suggests that VR-based financial decision-making training is a promising tool for financial education in older adults, as it may reduce psychological barriers to financial learning. However, improvements in usability, including intuitive and interactive feedback, are required. Future studies should explore the long-term impact of VR training on financial decision-making, potential adaptations for vulnerable populations, and its role within hybrid financial education programs.

Drawing on ethnographic research, this article explores the daily implementation and lived experiences of workfare-inspired programmes designed for migrants seeking protection, who are living in Swiss reception centres. It examines how they are compelled to perform a wide range of unpaid work in exchange for their support and how they negotiate that work. Using a situated intersectional approach, the article shows how workfare-inspired programmes become a tool for channelling the behaviours of racialised migrant men and underlines the everyday resistance practices and survival strategies migrant claimants use to face exploitation. This case study takes a critical stance towards mainstream accounts of migrant workfare that frame it as a pathway to integration and empowerment. It brings new empirical insights to critical welfare studies and contributes to research on contemporary social security reform by showing how migrant claimants routinely resist the implementation of workfare.

ABSTRACT This paper analyzes the auxílio-acidente (accident allowance) as a social protection instrument within the Brazilian social security system. Provided for in Law No. 8,213/1991, the benefit aims to compensate insured individuals who, after suffering an accident of any nature, experience a permanent reduction in their work capacity. As an indemnity benefit, the auxílio-acidente holds a significant role in the social security network outlined by the 1988 Federal Constitution, by seeking to ensure minimum subsistence conditions for partially incapacitated workers. This study addresses the legislative evolution, legal criteria for granting the benefit, main doctrinal and jurisprudential controversies, as well as the impacts brought by the Social Security Reform (Constitutional Amendment No. 103/2019). The role of the Judiciary in ensuring the enforcement of this social right is also highlighted. The research, which adopts a theoretical and practical approach, aims to contribute to the critical reflection on the effectiveness of the auxílio-acidente in promoting human dignity and realizing fundamental social rights in contemporary Brazil. Keywords: Accident allowance. Social Security. Labor Law. Pension Reform. Social Rights.

This article is devoted to elucidating the legal essence of the relationship between law and the state within the context of the reform of the civil service’s social security system in Ukraine. It is established that the interrelationship between the state and law is manifested in several key conceptual dimensions: first, the state governed by law shapes law as a juridical phenomenon, recognising certain social relations as legally significant and subject to normative regulation; second, law, as institutionalised by the state, constitutes the indispensable condition for the very existence of the state as a legitimate public institution; third, although law may exist independently of the state – and vice versa – a state governed by the rule of law is always a product of law itself. The contemporary relationship between law and the state is characterised by both formal and substantive interdependence. On the one hand, law provides the normative foundations for the creation and development of a rule-of-law state; on the other, the state establishes the institutional framework for the effective functioning of law, including its enforcement and protection against violations. In this regard, the reform of the social security system for the civil service in Ukraine (particularly in the context of globalisation) must be grounded in a coherent regulatory framework and implemented through a well-defined legal mechanism. At the same time, the effective functioning of the legal mechanism for the implementation of civil service social security reform cannot be achieved without observing the formal and substantive relationship between law and the state. This is because: (1) the reform mechanism is inherently legal in nature, and (2) Ukraine, as a constitutional democracy, adheres to the principles of a state governed by the rule of law. Moreover, this mechanism is premised on a set of legal principles which guide its development and execution. It is demonstrated that the regulatory framework for implementing the reform of civil service social security under conditions of globalisation constitutes an integral component of the legal mechanism underpinning the reform. This framework consists of the operative norms of Ukrainian legislation that define the objectives, content, procedures and modalities of the reform process. Structurally, the regulatory framework is objectified across four tiers of normative legal acts. The first is the Constitution of Ukraine, which provides the foundational legal basis for the reform. The second tier encompasses international legal instruments containing relevant standards and obligations that inform and guide the reform process in the context of globalisation. The third and fourth tiers comprise domestic legislative and subordinate acts, which codify the substantive and procedural norms through which the reform of civil service social security is operationalised.

Korea is entering an aging and super-aging society faster than Japan, and our society is approaching a super-aged society, and the population has been decreasing since 2020. While social security costs are increasing due to low birth rates and aging population, population decline can lead to a decrease in tax revenue. Based on the Basic Plan for Low Fertility and Aging under the Framework Act on Low Fertility and Aging, Korea has increased every year, starting with 2.1 trillion won in 2006, with 51.7 trillion won in 2022, 48.2 trillion won in 2023, 15 trillion won in 2024, and 19.7 trillion won in 2025. However, the budget under the Act has been extremely low in practical use for marriage, childbirth and child rearing support, while Japan has used 66 trillion yen for 30 years to support marriage, childbirth, child rearing, and single-family coexistence. Japan has a budget of 4.2 trillion yen for ultra-low birth control, which includes support for both single and single families in 2025. As part of the 2010 tax and social security reform, Japan has been preparing a tax support system, focusing on low birth rate measures rather than aging measures. Japan’s income tax law, corporate tax law, local tax law, tax special measures law, expansion of child allowances, expansion of support deductions and rationalization of basic deductions, special tax credits for housing loans, special tax credits for specific housing renovations and income taxes for life insurance premiums, special tax credits for corporate taxes for supporting both family and women’s activities, introduction of a tax system for settlement of inheritance of taxpayers, exemption from gift taxes for marriage and childcare funds, non-taxation of gift taxes for education funds and housing acquisition funds, financial resources through rational reorganization of the consumption tax system, reduction of fixed asset taxes and urban planning taxes on residential assets for the elderly, reduction of fixed asset taxes on barrier-free renovation projects for the elderly, and exemption of fixed asset taxes on assets for child welfare facilities and social welfare services. Korea’s income tax system focuses on housing stability for ordinary people and supporting economic life for low-income people rather than a tax system to cope with the aging of low birth rates, but responds to low birth rates through tax support by exempting acquisition taxes for housing for the purpose of living with children, establishing a marriage birth gift property system and a marriage tax credit system in 2024, and introducing tax-free childbirth support. Discuss the tax support system in response to Japan’s low birth rate and aging population and derive problems of Korea’s tax support system. In addition, the government will review the legal issues to reform the tax law to cope with the low birth rate and aging population, rationalize income and tax deductions under the Income Tax Act, rationalize income tax and local income tax support for the acquisition of married child-rearing housing, rationalize taxation of pension income in an aging society, and raise funds for the low birth rate and aging population.

This study aims to provide important findings on Turkey's social security system by analysing the economic and demographic factors affecting public pension expenditures. The short and long-run effects of GDP per capita, public debt, tax revenues and elderly dependency ratio on public pension expenditures are evaluated by ARDL bounds testing method using annual data for the period 1980-2019. The results of the analysis reveal that GDP per capita decreases public pension expenditures in the long run, while public debt has a positive effect on these expenditures. While the effect of tax revenues was found to be limited, the elderly dependency ratio was found to be the strongest determinant of public pension expenditures. In the short run, the error correction model shows that the system quickly returns to long-term equilibrium. The study highlights the importance of social security reforms and demographic policies and provides policy recommendations to enhance fiscal sustainability. However, the study is limited by the topicality of the period and does not include other factors such as health expenditures or labour market dynamics. In this context, the findings provide important guidance for Turkey as well as for countries facing similar problems. The study offers an original contribution to the restructuring of social security systems.

This paper addresses the impact of population aging on the Brazilian labor market, highlighting recent demographic changes and their implications. The objective is to analyze the challenges and opportunities that arise for companies, social security, and public policies, proposing strategies for the inclusion and valorization of older workers. The methodology consists of a comprehensive literature review, using reliable sources to collect updated information on the subject. The results show that companies face significant challenges, such as the need to adapt their management policies and include older workers, while generational diversity can drive innovation and growth. It is concluded that, in order to ensure the sustainability of the labor market and the inclusion of older workers, social security reforms and appropriate public policies are necessary.

This paper examines serial and both local and global cross-sectional dependence of regional unemployment rates in the Netherlands from 1950 to 2021, using a common factor spatial panel data model. A structural break test applied to this model provides significant empirical evidence that after the period 1980–1984 the half-life of an unemployment shock decreased, Dutch provinces became more locally integrated, regional unemployment rates moved more in line with the national unemployment rate and regional disparities in unemployment decreased. This break is attributed to wage restraint and work sharing laid down in the Wassenaar Agreement. This break and the further development of regional unemployment rates since then are set in the context of a number of important developments, including the government’s austerity policy changes and social security reforms, changes in unemployment measurement methods, the transition of employment from agriculture and industry to the service sector and the increased spatial flexibility of the labor force due to the reduction of travel times.

The rapid increase in the elderly population presents a significant challenge in many developing countries, including ASEAN members. This study investigates the factors influencing population aging in Indonesia, Malaysia, the Myanmar, Thailand, and Vietnam over the period of 2000 to 2023. Employing a Fixed Effects Model (FEM), this research examines the relationship between the proportion of the elderly population and the independent variables: fertility rate, life expectancy, Human Development Index (HDI), and female labor force participation rate. The analysis reveals that fertility rate and female labor force participation rate exhibit a statistically significant negative relationship with the proportion of the elderly population. Conversely, life expectancy and HDI demonstrate a statistically significant positive influence on the proportion of the elderly population. These findings highlight the importance of policies that consider trends in fertility, improvements in healthcare and longevity, advancements in human development, and the evolving role of women in the workforce when addressing the implications of population aging in the region. In response to this demographic shift, ASEAN countries should prioritize comprehensive strategies encompassing social security reforms, enhanced elderly care systems, initiatives for workforce adaptation, and policies that support sustainable human development.

ABSTRACTThis paper examines recent trends in the Japanese labor market, with a particular focus on the elderly workforce. Japan's elderly employment rates are notably high compared to other OECD countries and have increased significantly over the past two decades. To investigate the factors that affect the employment of old individuals, we develop a structural life‐cycle model with consumption‐saving decisions and endogenous labor supply in both intensive and extensive margins. The model is calibrated to the cohort of men born in 1936–1940. We find that social security reforms to raise the retirement age by 5 years and reduce the replacement rate by 20% would have increased labor force participation among men in their 60s from 58% to 69% and 67%, respectively, while also encouraging greater retirement savings. Furthermore, we find that overall labor productivity growth reduces elderly participation due to an income effect, whereas productivity growth among the elderly, driven by lower skill depreciation, motivates longer labor force participation.

Social Security Reforms, Retirement and Sectoral Decisions

The content of the reform of social security of the civil service in the context of globalization

Litigant employment has revolutionised employment structures through flexible job choices, but it triggers doubts about job stability and employment fairness, pay fluctuations, and long-term profession stability. Digital platforms like Uber and Fiverr alongside TaskRabbit have shown fast expansion of their gig-based employment options after the pandemic erupted. The system provides users with independent work choices but brings unrest to salaries and creates socio-economic inequality and management limitations. A review of knowledge examining gig work effects through studies conducted between 2023 summarises findings about employment and income patterns. Studies show that digital platforms help individuals access employment, yet their earnings show significant month-to-month variations between 30% and 50% different amounts. Women and members of minority races experience wider economic differences because they earn less compensation than others. Implementing algorithmic management tools reduces employee bargaining capabilities, strengthening the unstable nature of their work position. Extended effects from the gig economy create difficulties for economic movement, together with difficulties in creating financial stability. When workers lack proper labor protection through their employment platform, the inequality gap could increase instead of providing reliable financial security. The paper recommends three policy interventions that incorporate wage regulations, social security reforms, and fairer digital labor standards for implementation. Resolving these critical problems will create equal opportunities for suitable, stable employment instead of worsening social gaps. The study should analyse how artificial intelligence automation impacts worker structures within the gig economy and their effects on labor market structures.

This paper presents an economic simulation assessing the medium and long-term impacts of the social security reform outlined in Constitutional Amendment (EC) No. 103/2019. To conduct this analysis, we employed an overlapping generations (OLG) model spanning 57 generations, which incorporates the transitional provisions. The results indicate that while EC No. 103/2019 may not offer a definitive solution to Brazil’s pension challenges, it does provide a temporary respite. Specifically, it offers a window of approximately 10 to 15 years during which the social security deficit stabilizes. However, it’s crucial to acknowledge that beyond this period, the situation is expected to deteriorate once more, with social security returning to an unsustainable trajectory. As a policy suggestion, it will be important to have another pension reform in the near future.

Motivated by the economic context, the social security reform in Brazil, and the behavior of Brazilian individual investors in the retirement-fund market, this study designs an algorithm to manage a real retirement-fund portfolio. In our model, the theoretical manager of the fund can allocate its resources among four securities belonging to the same financial institution: two fixed income funds; and two private credit funds. Innovatively, the machine learning algorithm optimizes the portfolio allocation using reinforcement learning, which rewards good decisions and punishes bad decisions based on individual and social criteria. The algorithm presented a consistent and stable performance in all the six scenarios of simulation, outperforming the actual portfolio and s random strategy by considerable and significant average returns.

Programmed retirement is a social security benefit that aims to ensure an organized transition from working life to inactivity, ensuring an income for the worker after the end of his professional activity, for men and women. The research seeks to analyze the impact of this type of retirement in the current context, considering the aging population and changes in social security policies. Increasing life expectancy and a decreasing birth rate result in a growing elderly population, while the number of contributors to social security decreases, raising concerns about the sustainability of the system. The study is justified by its social, academic and practical relevance, addressing the challenges of the pension reform and the effects on those who are already entitled to the benefit and future retirees. The objectives are to present general aspects of the programmed retirement; analyze the changes with EC 103/2019 and; evaluate the impact of the Social Security reform on the new programmed retirement. The research used bibliographic and documentary techniques, based on relevant works and documents on the subject, with qualitative analysis of the data. It is verified that the changes brought about by the reform made access to retirement difficult, especially for informal workers and in poorer regions, such as the North and Northeast of Brazil.