O impacto da EC 103/19 nos benefícios do RGPS: auxílio por incapacidade temporária, aposentadoria por incapacidade permanente e pensão por morte

Abstract

The Brazilian social security system is often the subject of academic studies due to its propensity for undergoing changes in its legal structure. In Brazil, since the Federal Constitution of 1988, seven social security reforms have been implemented. This work aims to examine and measure the impact of the changes introduced by Constitutional Amendment 103/19 on temporary disability benefits, permanent disability retirement benefits and death pensions. The research followed qualitative, quantitative and descriptive methodology, presenting the results in two stages. The first consisted of exposing the changes through explanatory tables, while the second comprised a simulation applying the changes found in the benefit calculation methods, measuring the financial impact that these changes had on the benefit values. The study revealed significant decreases in the amounts of all benefits analyzed, ranging from subtle reductions to impacts reaching almost 50% of the original value.