O ajuste de contribuições abaixo do mínimo no processo administrativo previdenciário: do formalismo à busca pela efetiva tutela da proteção social

Abstract

This research investigated how the INSS regulates and operationalizes the procedure for adjusting contributions below the minimum within the social security administrative process in which the insured person claims a benefit, in order to verify whether the administrative procedural rules are in line with modern procedural trends that prioritize the instrumentality and effectiveness of the process or whether they prioritize the formal rigor of the procedural acts. In order to achieve this objective, the research used the three-dimensional theory of Law to understand the facts and values from which the rules for adjusting contributions below the minimum emerged with the enactment of Constitutional Amendment No. 103/2019. Although the concern with the financial and actuarial balance of the social security system cannot be ignored, modern procedural trends emphasize the need to critically rethink certain procedural institutes, so that the administrative process can achieve its primary objective: the effective social protection of those who are in a vulnerable situation.