A inscrição no cadúnico como requisito para a contribuição como facultativo baixa renda: uma análise da jurisprudência do TRF5

Abstract

The optional low-income insured person is a natural person, over sixteen years of age, who does not engage in remunerative activity and voluntarily joins Social Security through regular payments at the reduced rate of 5%. For recognition of the regularity of contributions collected, the alleged insured must prove compliance with the requirements established in § 2º of art. 21 of Law Nº 8.212/1991. §4º linked the requirement to compose a low-income family to enrollment in the Cadúnico, however, without showing whether the procedure needs to take place before collection and whether the registration needs to be updated at the time of contribution, a scenario in which the Judiciary emerges as one of the main sources of interpretation and resolution of outstanding issues. This research aims to assess the extent to which the jurisprudence of the Federal Regional Court of the 5th Region (TRF5) has understood enrollment in the Cadúnico as a requirement for the approval of contributions made as optional low-income insured. This work consists of basic, descriptive research that combines a quantitative and qualitative approach; the methods used were deductive, inductive and phenomenological; the applied procedures were bibliographical and documental research and observational study. It was concluded that the understanding prevails in the jurisprudence of the TRF5 that the enrollment in the Cadúnico, carried out before the collections, is indispensable for the validation of the contributions, while the updated enrollment contemporaneous with the collection can be waived by means of an late update carried out before the exclusion the registration of the family in the Cadúnico. The prevalence of said interpretation of § 4 of art. 21 of Law nº 8.212/1991 was mainly prompted by the judgment of Themes 181 and 285 by the National Standardization Panel, as well as by the judgment of the Regional Standardization Incident referring to case nº 0510923-90.2014.4.05.8300 by the Regional Standardization Panel of the 5th Region.