As mudanças nas alíquotas previdenciárias dos militares alencarinos com o advento da emenda constitucional nº 103/2019 e da lei nº 13.954/2019

Abstract

This study's general objective is to analyze the legal, economic and administrative impacts of the changes made to the social security contribution rates of Alencar's military personnel, with the advent of Constitutional Amendment No. 103/2019, which culminated in the enactment of Law No. 13,954/2019, in which uniform pension discount percentages were established for military personnel and their pensioners across the country. To this end, we sought to understand the economic consequences that gave rise to legal demands and caused legal uncertainty, leading the Federal Supreme Court - STF to declare the then governing Law unconstitutional, in the point referring to indicative rates, as an affront, mainly, to the principle of federation. Finally, the aim is to analyze the legal and administrative impacts after the recognition of unconstitutionality and the impact of judicial decisions. As a result, it was found that the State of Ceará chose to edit a normative text that reintroduced the same percentages as in the Federal Law, following the STF's directive that it understood the remaining competence of the States to edit a Law that regulates the military's social security discount percentages.