Reforma da previdência – ec 103/2019, mudanças no benefício de aposentadoria e verificação se há vantagem em solicitar aposentadoria pelas regras de transição.

Abstract

This paper presents a comprehensive analysis of the pension reform, specifically Constitutional Amendment 103/2023. The study utilizes a sample of six individuals with different ages and genders. To obtain accurate retirement data, simulations of retirement requests provided by the participants themselves through the INSS website were used. The study aims to verify whether there has been an increase in the minimum age and contribution period required to request retirement benefits, taking into account the specific circumstances of each individual. It also utilizes the INSS's benefit adjustment indexes and the Reserve Fund correction to estimate the value of retirement benefits over time. Additionally, the study considers the life expectancy of the participants, as provided by the INSS. Based on these elements, the available options for transition rules are presented, seeking to analyze the potential gains or losses for each individual when accepting these rules. Emphasizing the importance of valuing the waiting period required to request retirement benefits, the analysis and simulations conducted provide a clearer understanding of the impact of the pension reform on the participants' lives. The results obtained are crucial for individuals to make informed decisions about the most appropriate time to apply for retirement, considering the benefits of transition rules and the value of waiting for the necessary time to obtain a more favorable benefit. Keywords: Pension Reform, Constitutional Amendment 103/2019, Transition Rules, Retirement.