Análise dos Artigos 23 e 24 da Emenda Constitucional 103/19: novas regras de cálculo das aposentadorias

Abstract

This paper aims to analyze what were the changes brought by Constitutional Amendment 103/2019, known as Welfare Reform, regarding the new way of calculating pensions for death and the accumulation of retirements and benefits of the General Regime of Social Security (RGPS). To achieve this purpose, the study starts from the origins of the Brazilian Social Security system, what were the objectives and principles since its institution, and how these have transmuted over the years. Then, we make a general overview of the main changes resulting from CA 103/2019, among them our object of study, and in the next chapter, we go into the merits of this work specifically. In this chapter, the new rules regarding the calculation of the death pension of the beneficiary are exposed, as well as the possibility or not of accumulation of retirement and death pension, its changes, deadlines, new rules and ways of calculation. Besides this, the impacts of these changes on the life of the contributors and also of those who were already retired at the time of the amendment will be discussed. Finally, in the last chapter an analysis will be made of which constitutional principles were violated when this Reform was established. There are declaratory actions of unconstitutionality in the Federal Supreme Court in this sense, however, they are pending trial. We also suggest the lack of regulation of a transition rule for those insured who were already retired when EC 103/2019 was enacted, and who found themselves with no way out in front of the new harmful rules. We conclude that, as usual in Brazil, the great mass of the population loses out, benefits, money and protection, to the detriment of a minority in power, which is not concerned with the welfare of the people