Relação entre previdência social e servidor público federal: uma análise a partir do Tribunal Regional Eleitoral do Tocantins

Abstract

This work aims to analyze the effects of Constitutional Amendment 103, of November 12, 2019, which substantially changes the current rules of retirement and pensions for workers, public and private, specifically on the effective servants of the Regional Electoral Court of Tocantins ( TRETO). Considering the adopted procedures, the research is characterized as a case study, which deeply analyzes the situation of TRETO servers. The research results show the subtraction of rights conquered for civil servants in general and, especially, for federal civil servants, over decades, and also the assumption of tax obligations that will certainly reflect in a decrease in equity for those reached by the measure. With regard to the general objective of the research, which is to analyze the effects of EC 103/2019 for TRETO employees, it can be concluded that two thirds of employees have been preparing to apply for retirement within a maximum period of up to five years . However, the survey results demonstrate the predominance of a male population between 35 and 59 years old, and of women between 35 and 54 years old; that is, not everyone will be completely affected by the effects of the Social Security Reform. Those who are already in the current transition rules, arising from the aforementioned EC 103/2019, as long as they meet the stipulated requirements, have preserved important rights, such as stability and parity in retirement, however, they will have to remain working longer to receive full benefits . Others were affected more drastically, considering that they will be retired based on the average of contributions, for the entire period for calculating benefits, the limitation to the RGPS ceiling and greater demands on the criteria for accessing social security benefits, institution of progressive ordinary contributions and possibilities for collecting extraordinary contributions, to be levied on the remuneration of active public servants and retirement and pension proceeds. In this way, the subtraction of conquered rights of workers in general is evidenced, especially of federal public servants, as well as the assumption of tax obligations that will reflect in a decrease in equity for all.