The incidence of social security contributions and the influence on retirement calculations after Constitutional Amendment no. 103/2019 emphasis in article 39 paragraph 9 of the federal constitution

Abstract

Public servants underwent changes in the retirement calculation after EC 103/2019. The research cites portions that suffer or not social security incidence, highlighting article 39, paragraph 9, of the Federal Constitution, which prohibits the incorporation of advantages of a temporary nature or linked to the exercise of a gratified function or a position of commission to the remuneration. The jurisprudence understands the non-incidence of social security on non-incorporable amounts. The aim of this study is to identify the repercussions of this non-incidence on retirement. The approach method was the dialectical history, considering the changes in the Federal Constitution, using articles, literature and jurisprudence review.