Aposentadoria especial do dentista contribuinte individual a luz da jurisprudência do STJ

Abstract

This study aimed to analyze the granting of the special retirement benefit to the individual taxpayer who performs the professional activity of a dentist, highlighting the changes occurred in the social security legislation and the means of proving special time to grant this benefit. The legal requirements for recognition of special time were highlighted, as well as the difficulties encountered by the individual taxpayer to prove the special activity before the Social Security, besides the jurisprudential analysis identifying the legal bases that support the possibility of granting special retirement to the individual contributing dentist. Although social security legislation has restricted the granting of special retirement only to the insured employee, individual worker and the individual taxpayer, provided that it is affiliated to the labor cooperative, it is settled understanding of the individual jurisprudence that taxpayer is the recipient of special retirement, it is known that the law makes no distinction between the categories of insured persons of the General Social Security System. Thus, special retirement is due to the insured who performs a special dental activity, so that the difficulties of proving the exposure to harmful agents do not prevent the recognition of special time, as long as he can prove by means of documents that he was exposed to agents harmful to health or physical integrity, in the performance of its activities in a permanent and habitual way, during the time established in law to grant the benefit.