THE IMPACTS OF CONSTITUTIONAL AMENDMENT NO. 103/2019 ON THE CALCULATION OF BENEFITS UNDER THE GENERAL SOCIAL SECURITY SYSTEM

AN ANALYSIS OF INCOME REDUCTION AND UNCERTAINTY FOR THE INSURED.

Abstract

ABSTRACT: This research aimed to analyze the impacts of Constitutional Amendment No. 103/2019, known as the Pension Reform, on the Brazilian social security system, with a specific focus on the changes made to the calculation of benefits under the General Social Security Regime (RGPS). The qualitative methodology employed was based on bibliographic research, document analysis, and jurisprudence, using as a theoretical framework the specialized doctrine in Social Security Law, especially authors such as Wladimir Novaes Martinez and Fábio Zambitte Ibrahim, as well as the relevant legislation and decisions of the superior courts. The study demonstrated that the reform promoted substantial changes in the benefit calculation system, eliminating the rule that allowed the discarding of the 20% lowest contribution salaries and instituting a new calculation rate starting at 60% of the average salary. These changes resulted in a significant reduction in the value of benefits for most insured individuals, representing a setback in social protection. The research concluded that, although justified by the discourse of fiscal sustainability, the reform prioritized adjusting public accounts at the expense of guaranteeing fundamental social rights, compromising the principle of human dignity and deepening social inequalities in the country.

Keywords: Pension Reform; Constitutional Amendment 103/2019; Benefit Calculation; Social Security Law; Social Protection.