The incidence of social security contributions and the influence on retirement calculations after Constitutional Amendment no. 103/2019: emphasis in article 39 paragraph 9 of the federal constitution | REVISTA BRASILEIRA DE DIREITO SOCIAL

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Published: Oct 28, 2021

Keywords:

Social Security Contributions, Contribution Salary, Social Security Reform, Retirement Calculations, Pension Planning

Luiz Fernando Nadal

Abstract

Public servants underwent changes in the retirement calculation after EC 103/2019. The research cites portions that suffer or not social security incidence, highlighting article 39, paragraph 9, of the Federal Constitution, which prohibits the incorporation of advantages of a temporary nature or linked to the exercise of a gratified function or a position of commission to the remuneration. The jurisprudence understands the non-incidence of social security on non-incorporable amounts. The aim of this study is to identify the repercussions of this non-incidence on retirement. The approach method was the dialectical history, considering the changes in the Federal Constitution, using articles, literature and jurisprudence review.

How to Cite

Nadal, L. F. (2021). The incidence of social security contributions and the influence on retirement calculations after Constitutional Amendment no. 103/2019: emphasis in article 39 paragraph 9 of the federal constitution. REVISTA BRASILEIRA DE DIREITO SOCIAL, 4(1), 20–35. Retrieved from https://rbds.ieprev.com.br/rbds/article/view/146

Issue

Vol. 4 No. 1 (2021)

Section

Artigos

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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