INCREASE IN THE SOCIAL SECURITY CONTRIBUTION BASE OF RETIREES AND PENSIONERS UNDER THEIR OWN SOCIAL SECURITY SCHEMES AND THE DIGNITY OF THE HUMAN PERSON

Abstract

The present study seeks to analyze the last Social Security Reform embodied in Constitutional Amendment nº 103/19, especially with regard to the possibility of subnational entities that have their own Social Security Regime (RPPS), increasing the contribution calculation base of their retirees and pensioners . To this end, the practical example of the state of Mato Grosso do Sul is used, presenting concrete data collected from actuarial calculations available on the RPPS/MS Transparency Portal, as well as analysis of state social security legislation. The hypothetical-deductive method was applied in two stages: identifying the formation of values and cultural aspect that tolerates contradictory interests between the individual/insured/beneficiary and the State. For the research, historical and current national legislation was used, obtained from the plateau website platform and other secondary sources and data from the RPPS/MS obtained from the same Transparency Portal. The evaluative theoretical approach with an emphasis on socio-criticism, as the analysis of the apparent contradiction of values between the objectives of protecting fundamental rights and guaranteeing a fruitful social security, must be carried out in compliance with the historical formation of social security, its objectives and its effects in society.