Benefícios programados no Regime Geral de Previdência Social: uma simulação tendo como referência a base de cálculo desde a Constituição Federal de 1988

Abstract

The research addresses the advantages of scheduled retirement in the General Social Security Regime (RGPS), emphasizing changes in its pensionable salary from the Federal Constitution of 1988 to Constitutional Amendment No. 103/2019 (EC103). In relation to the income level of the current 32.8 million beneficiaries in the RGPS, the research presents the evolution of the pensionable salary in terms of standards, typology, eligibility requirements and calculation formulations in an exploratory, documentary, historical research with a qualitative-quantitative analysis approach, presenting the results of a computational experiment within the scope of social security law and actuarial science for 18 fictitious profiles of insured individuals active in the RGPS differentiated by sex, income, date of birth, and date of entry into the aforementioned regime. The study observed that the scheduled retirement benefit in the RGPS underwent crucial transformations over time, marked by parametric reforms and the deconstitutionalization of social security rules. These changes reflect political, economic, and social demands, occurring in successive phases since 1988. The results highlight greater impacts on profiles with lower contribution salaries, with women showing more significant mathematical provisions than men. Uniformity in variables for profiles with a contribution salary was identified as a result of the rule preventing values below the minimum wage. Furthermore, retirement ages were adjusted for younger profiles, while older individuals kept their dates unchanged.