A inexistência do direito à isenção da contribuição previdenciária dos aposentados e pensionistas portadores de doença grave pertencentes ao Regime Próprio de Previdência Social

Abstract

This article aims to analyze the changes in social security contributions of individuals with sevrer illnesses following the implementation of the pension reform introduced by Constitutional Amendment nº 103 of November 13, 2019. The article 40, § 21, of the Federal Constitution, then in force, established an exemption for "the portions of retirement and pension benefits exceeding twice the maximum limit set for benefits under the General Social Security System, as provided for in Article 201 of the Constitution, when the beneficiary, under the law, is diagnosed with a disabling illness." With Constitutional Amendment nº. 103/2019, this exemption was revoked, with the proviso that its effectiveness in federative entities with their own social security regimes would only occur after the issuance of a regulation by the Executive Branch confirming the revocation. To illustrate the application of this change, the case of the Municipality of Curitiba is examined, analyzing its municipal social security legislation, particularly regarding the expansion of the contributory base for its retirees and pensioners. The study is methodologically based on doctrinal research and an analysis of national legislation, both historical and current, obtained from the official Planalto website and other secondary sources. Finally, binding precedents and other rulings are analyzed, demonstrating the infeasibility of maintaining the exemption after these changes.