Sustainability of unemployment insurance policy in Brazil: contribution of human resource management and accounting

Unemployment insurance, as a social policy instrument, aims at reducing, for a period, the ordeal of families when the family income provider loses their job. In this context, we discuss the results of a research on the unemployment insurance policy in Brazil from 2006 to 2012, whose purpose is to investigate its effectiveness and sustainability in placing workers back in the labor market. The research focuses its objectives on the association of data on employment fluctuation (EF) with the growth of the gross domestic product (GDP) to assess the evolution of the number of unemployment insurance (UI) beneficiaries, the economically active population (EAP) and the number of unemployed workers (UW). The methodology uses descriptive and quantitative methods and the results are robust and show that this social policy is neither effective nor sustainable as it does not convey the placement of workers back in the labor market, furthermore, the number of unemployment insurance beneficiaries grows with the economically active population (EAP) and the GDP.