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Employee benefits | 12 Months Ended
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Dec. 31, 2018
Employee benefits |
Employee benefits | 22. Employee benefits 22.1. Defined benefits plans The Company guarantees coverage of healthcare costs for former employees who retired by 2003 (until 1998 for former employees of Ripasa, current Limeira unit), as well as their spouses for life and dependents while they are minors. For other group of former employees, who exceptionally, according to the Company’s criteria and resolution or according with rights related to the compliance with pertinent legislation, the Company ensures the healthcare program. The Company offers life insurance benefit provided to retirees. 22.2. Key actuarial economic and biometric assumptions used in the calculations of liability
|  | 12/31/2018 |  | 12/31/2017 |
Discount rate - health plan |  | 4.91% p.a |  | 5.39% p.a |
Discount rate - life insurance |  | 4.91% p.a |  | 5.39% p.a |
Medical cost growth rate above basic inflation |  | 3.25% p.a |  | 3.25% p.a |
Economic inflation |  | 4.00% p.a |  | 4.40% p.a |
Biometric table of general mortality |  | AT-2000 |  | AT-2000 |
Biometric table of mortality of disabled persons |  | IAPB 57 |  | IAPB 57 |
On December 31, 2018, the sensitivity of the balance of actuarial liabilities to the changes in the main assumptions used, considering that all others remain unchanged, is as follows:
|  | Change |  | Increase in liability |  | Decrease in liabiliy |
Discount rate |  | 0.50% |  | Decrease of 5.67% |  | Increase of 6.25% |
Medical cost growth rate |  | 0.50% |  | Increase of 6.41% |  | Decrease of 5.86% |
Mortality |  | 1 year |  | Increase of 0.47% |  | Decrease of 2.27% |
22.3. Changes in actuarial liabilities
Opening balance on December 31, 2016 |  | 339,009
Interest on actuarial liability |  | 38,022
Actuarial gain |  | (4,173)
Benefits paid in the year |  | (21,595)
Balance at December 31, 2017 |  | 351,263
Interest on actuarial liability |  | 35,920
Actuarial loss |  | 69,305
Benefits paid in the year |  | (26,061)
Closing balance on December 31, 2018 |  | 430,427

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