(IN)EXISTENCE OF GRACE AS A REQUIREMENT FOR RETIREMENTS, IN THE TRANSITION RULES OF THE GENERAL SOCIAL SECURITY SCHEME AFTER EC 103/2019: PRACTICAL IMPLICATIONS IN THE CALCULATION OF INITIAL MONTHLY INCOME OF SOCIAL SECURITY BENEFITS

Abstract

The present work aims to analyze the practical implication of the absence of a grace period as a requirement for programmed retirement after the reform carried out by EC 103/2019 in the General Social Security System. The absence of said element in the granting requirements of retirement causes the broader application of the discard rule of art. 26, §6, of the aforementioned constitutional norm, especially when it comes to special contribution time converted into common, which would allow the exclusion of more contribution wages, without a minimum grace period interfering in the calculation, as a limitation of the discards. The analysis is allied to the study about the possibility of the INSS, by regulatory rule, establishing the grace period requirement, to the detriment of the absence of such requirement in the constitutional text. Still, this understanding will be analyzed in view of the financial and actuarial balance established by art. 201, caput, of the CF, specifically if this requirement implies the application of the grace periods of art. 25 of Law 8.213/1991.