Avaliação do impacto orçamental do fundo de salários na implementação da nova política salarial de médio prazo (NPSMP) no sector de saúde e educação: o caso do Hospital Central de Maputo e da Escola Secundária Josina Machel (2009 e 2010)

Abstract

With the opening of the economy in Mozambique, part of the Mozambican Civil Service staff were recruited to the private sector, which offered better working conditions and more attractive wages. As a personnel retention policy, the Human Resources and Career and Compensation Management Systems were created. However, the implementation of these systems finds difficulties for its materialization due to the fact that the salary scale in force in the civil service obeys a vertical structure conditioned by academic levels and increases wages in recent years are characterized by a substantial reduction in the percentage of increase in higher careers, leading to a flattening in the breadth of the wage structure (wage compression). To reverse this scenario, the Medium Term Salary Policy was approved, which envisages a competitive Civil Service capable of retaining, reallocating and recruiting qualified employees (of middle and higher level), granting them higher salary increases. This legal provision aims at retaining and valuing qualified employees and has the following fundamental assumptions: Maximum increase in remuneration expense of 8.3%; Accelerating the retirement of state employees and agents; Reduction of personnel carrying out activities in sectors that are not a priority for the institutions (who do not carry out the core activity of the institution). However, this legal provision does not provide a distributive function / equation to be applied in calculating the budgetary impact on the salary fund budget, State do not have an instrument to assess its financial implications and are not implementing it. Allied to this fact, it is necessary to take into account that the staff is a specific instrument and elaborated according to the core activity of each institution. Therefore, the Budgetary impact of the implementation of this legal provision will not be uniform across the different existing institutions. With this work, an equation will be established that allows the human resources manager to forecast the financial impact of its implementation, depending on the existing staff. (TRADUÇÃO NOSSA)