Análise sobre o impacto financeiro decorrente do fator previdenciário e atualização monetária sobre as contribuições previdenciárias vertidas com fins da concessão do beneficio previdenciário de aposentadoria

Abstract

Following principles of the law 8.213/1991, which governing benefits of retirement by contribution time and retirement by age, this study is to understand and identify these losses during the insured's contribution and possible reductions of the granting of social security benefits to insured, showing in an intelligible way how they work and preventing them. More specifically, this study focuses on two reduction factors: the social security factor and the monetary restatement. Adopting the bibliographic, descriptive, quantitative and explanatory methodology, first of all, was made a theoretical approach about the subject, and then, in order to demonstrate the financial impact caused, analyzed the losses caused by the monetary restatement factor selecting a hypothetical case of an insured which by 35 years contributed to the current Ceiling in the respective period presented. Then, was used several analysis as to social security factor qualifying each analysis for or against the taxpayer in relation to the results of the calculation of benefit.