A desaposentação no Regime Geral de Previdência Social: uma análise para a aposentadoria por tempo de contribuição

Abstract

Is underway in the House of Representatives on the bill for which the insured 7.369/2010 of the General Social Security retiree who remains or returns to labor activity may request recalculation of his retirement based on contribution time, age and wages input current which are variables that influence the value of the benefit. Very proposed insured lawsuits in order to be entitled to recalculation of retirement and now the Supreme Court is the competent body to judge the merits of the lawsuit. The discussion of the sustainability of Social Security in Brazil is recurrent, so rules that change the value of the pension benefit should be evaluated with caution in regard to the principle of financial and actuarial balance of the Social Security Scheme. In this context, the objective of this dissertation is to identify the number of candidates to undo retirement, the value of the new benefits and cost scenario this new retirement for Social Security. The data used are from PNAD 1995-2011 and Social Security Statistical Yearbook 2011. The hypothesis adopted in this dissertation is that candidates are retired for length of service who worked in 2011 and whose recalculated benefit amount in 2011 is higher than the benefit received also in 2011. The cost of undo retirement arises from the difference between the benefit received and currently recalculated. Two scenarios were created, of which the first has remained the estimated average time contribution in all age and according to the time of contribution changed concomitant age. The results show that in 2011 undo retirement is advantageous both for men and for women who have higher education level, in which case the salaries are higher. Meet the expense of September 2011 Social Security increase monthly costs with desaposentação is low. The contribution is to foster the study of desaposentação and their reflections in the General Regime of Social Security and assist in reflection of possible solutions to those retirees who remain in the formal labor activity and regularly contribute to Social Security.