A PEJOTIZAÇÃO NA ÓTICA DO SUPREMO TRIBUNAL FEDERAL: NOVAS FONTES DE CUSTEIO DA PREVIDÊNCIA SOCIAL

Abstract

This article aims to address the impacts of the recent decisions of the Federal Supreme Court liberalizing the "pejotization" in Brazil and its impacts on the sustainability of the General Social Security System. As a legitimate Bismarckian Social Security system of a contributory nature and mandatory affiliation, the Brazilian Social Security is in line with the fundamental principle of financial balance in art. 201 of the CF, which has been redimensioned in the jurisprudence of the Federal Supreme Court, in social security matters. Reflexively, which expansion of Social Security, will require a specific costing base under the terms of art. 196, § 5, of the CF, which should represent a prohibition regarding the constitutional interpretation, in labor matters, that would reduce the financing base, as occurs in judgments in which the lawfulness of “pejotization” is recognized. The incongruity of labor and social security decisions will cause the externalization of a “decision-making cost” to be passed on to society as a whole, in the long term, through financial and actuarial imbalance. There will be, as an alternative, to the rebalancing of social security, the development of a legislative policy to expand the funding base on the financing of companies, as described in art. 195, § 9, of the CF.