SOCIAL SECURITY REFORM (EC 103/2019): CHANGES IN RETIREMENTS AS A READAPTATION MECHANISM TO THE REALITY OF THE BRAZILIAN TAXPAYER

Abstract

This article aims to present the main changes made in programmable retirements - the retirements for age, for length of service (extinguished by EC 20/1998), and for contribution time (extinguished by EC 103/2019) - demonstrating the process of readaptation of the social security system to the Brazilian social changes, in a movement of adequacy to the scenario in which the benefit is being granted. From this perspective, the deductive method was adopted, presenting a global overview of social security; the main social security institutes developed in Brazil; the provisions of the 1988 Constitution and the species of programmable retirements and their changes through Constitutional Amendments, promoting the adequacy of retirement to the reality of the Brazilian taxpayer, observing the principle of isonomy.