O direito do contribuinte individual ao auxílio-acidente: uma análise sobre o princípio da isonomia e a necessidade de reforma legislativa

Abstract

This study addresses the universalization of the auxílio-acidente, an indemnity-based social security benefit designed to compensate insured individuals for a partial and permanent reduction in their work capacity. The central problem of this research lies in the exclusion of individual contributors from the list of beneficiaries, a gap in the social protection system that affects a growing portion of the Brazilian workforce. The thesis defended is that this segregation, although historically justified by the original funding model (RAT/SAT), has become unconstitutional for violating the principles of equality and universal coverage enshrined in the 1988 Federal Constitution. The main objective is to demonstrate that the solution to this injustice involves the readjustment of its financing through the creation of a specific contribution source for these categories of insured individuals. To this end, the research employs a bibliographic and documentary analysis methodology, examining social security legislation (Laws No. 8,213/91 and 8,212/91), specialized legal doctrine, the jurisprudence of the superior courts - with emphasis on the precedent set by ADIs 2.110 and 2.111 (Maternity Benefit) - and legislative bills currently under consideration in the National Congress. The conclusion is that the most appropriate path for the universalization of the benefit is a legislative reform that establishes an additional contribution rate on the contribution salary of these insured individuals, analogous to the model already implemented for other categories, such as domestic workers, thereby harmonizing the expansion of social protection with the necessary actuarial sustainability of the system.