As mudanças nos cálculos dos benefícios previdenciários em razão da reforma previdenciária 103-2019_ repercussões na vida do segurado e a decisão do STF sobre a revisão da vida toda

Abstract

The work seeks to reflect on Brazilian social security law, which, after constitutional amendment No. 103 of 2019, significantly changed the calculation of social security benefits when comparing the previous and subsequent forms of calculation applied to taxable events that occurred before and after the publication of EC 103/19. It is undeniable that, from an economic point of view, there was a loss to policyholders and their dependents, as the new way of calculating the value of benefits aimed primarily at reducing the amounts paid by social security to the detriment of the individual interests of policyholders. However, taking into account several principles of the Democratic State of Law, among them the principle of legal certainty, in which the insured person was inserted in the General Social Security System and started his respective payments for the social security system that have an insurance nature, including; with caveats; be compared to private insurance plans. Would this insured person and dependents have a fundamental right, an immutable clause, and be protected by the principle of non-regression? There is, on the one hand, the decisive argument for the need for periodic reforms of retirement rules and the calculation of social security benefits in order to adapt the economic moment to the country's conditions to support the weight of the costs of a grandiose social security system such as that of Brazil under penalty of the social security system becoming a significant burden and, contrary to what is desired, becoming an anchor that holds back national development. On the other hand, the principle of protection will protect policyholders and dependents from the misfortunes of life, considering it as a social risk to which everyone is exposed. Moreover, once it happens, social security should exercise its function of protection and not of subjecting the person of the insured person or his family to difficulties arising from the severe limitation of financial resources.