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Employee Benefits and Private Pension Plan (Tables) | 12 Months Ended
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Dec. 31, 2021
Employee benefits and private pension plan |
Post-employment benefits | The amounts related to such benefits were determined based on a valuation conducted by an independent actuary and reviewed by management as of December 3 1, 20 2 1.
| 12/31/2021 |  | 12/31/2020 |
Health and dental care plan (1) | 159,867 |  | 200,318 |
Indemnification of FGTS | 38,617 |  | 53,952 |
Seniority bonus (2) | 5,570 |  | 16,336 |
Life insurance (1) | 11,665 |  | 14,118 |
Total | 215,719 |  | 284,724 |
Current | 21,082 |  | 27,077 |
Non-current | 194,637 |  | 257,647 |
(1) Only IPP, Tropical and Iconic. (2) In 2021, there was a change in the seniority bonus policy for retirement, with a reduction in the benefit (Ultragaz and Ipiranga).
Changes in provision for post-employment benefits | The change in the present value of the post-employment benefit obligation occurred as follows:
| 12/31/2021 |  |  | 12/31/2020 |
Opening balance | 284,724 |  |  | 272,867 |
Expense for the year of continuing operations | 15,585 |  |  | 11,622 |
Expense (revenue) for the year of discontinued operations | 2,951 |  |  | (6,411 | )
(Gain) Losses from changes in actuarial assumptions | (58,954 | ) |  | 24,822 |
Benefits paid directly by Company and its subsidiaries | (18,400 | ) |  | (18,969 | )
Exchange rates from post employment benefits | 217 |  |  | 793 |
Reclassification to liabilities held for sale (i) | (10,404 | ) |  | - |
Ending balance | 215,719 |  |  | 284,724 |
(i) For further information see Note 3.c.1.
Post-employment benefit expense | The total of expense in each year is presented below:
| 2021 |  |  | 2020 |  |  | 2019 |
|  |  |  | Re-presented |  |  | Re-presented |
Health and dental care plan | 15,265 |  |  | 11,127 |  |  | 10,442 |
Indemnification of FGTS | 4,409 |  |  | 6,199 |  |  | (5,423 | )
Seniority bonus | (4,886 | ) |  | (6,821 | ) |  | 3,580 |
Life insurance | 797 |  |  | 1,117 |  |  | 1,293 |
Total | 15,585 |  |  | 11,622 |  |  | 9,892 |
Significant actuarial assumptions adopted | The main actuarial assumptions used are:
Economic factors | 12/31/2021 |  | 12/31/2020
| % p.a. |  | % p.a.
Discount rate for the actuarial obligation at present value | 8.93 |  | 8.22
Average projected salary growth rate | 7.07 |  | 7.07
Inflation rate (long term) | 3.25 |  | 3.25
Growth rate of medical services | 7.38 |  | 7.38
Sensitivity analysis |
12/31/2021 |  |  |  |  |  |  |
Assumption | Change in assumptions |  | Decrease in liability |  | Change in assumptions |  | Increase in liability
Discount rate | increase by 1.0 p.p. |  | 24,196 |  | decrease by 1.0 p.p. |  | 24,293
Wage growth rate | decrease by 1.0 p.p. |  | 3,002 |  | increase by 1.0 p.p. |  | 2,258
Medical services growth rate | decrease by 1.0 p.p. |  | 19,218 |  | increase by 1.0 p.p. |  | 23,522

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