O cálculo do salário-de-benefício no regime geral de previdência social

Abstract

This monograph discourses about the salary-benefit calculation in the Brazilian General Regime of Social Security, analyzing it historically and giving special attention to the new model introduced by Law 9.876/99, also known as Law Factor. From the observation that regulatory instructions and the actual calculation process promoted by the National Institute of Social Insurance contradict or misinterpret the legal standard that indicates the modus operandi for obtaining salary-benefit, it was needful to revaluate it critically, demonstrating the errors that strike and, consequently, presenting a more rationale discretion to calculate it by using elements of classical hermeneutics as the method literal, historical, authentic, systematic, teleological and social. In this sense, are facing issues relating to the calculation for the new members, prospectively, when they are able to apply for retirement benefits by age, special or contribution time, the security factor, in aspect of determination of each of its constituent terms, the minimum divisor and its compatibility with the definition of simple arithmetic average and the nature of transitional rules in social security law for the insured subject to the rules of transition, the possible use of past contributions to jul/94, considered by many doctrinaires as limiting the Basic Calculation Period, and the anachronism of the rules on multiple or concurrent activities. The method used was descriptive and analytical study, which was based, beyond reference lists of renowned authors and experts on the likes of pension calculations, in use of official documents to substantiate the allegations and inferences needed throughout the work. By way conclusive, it was confirmed that the current method of calculating the salary-benefit built and affiliated by the INSS and corroborated by some jurists and judicial decisions more pragmatic than legal bumps into insoluble difficulties in interpretation, which the following may only exit as the recast.