THE IMPORTANCE OF RETIREMENT PLANNING AFTER THE PENSION REFORM

Abstract

Constitutional Amendment No. 103/2019 brought about profound changes to the Brazilian social security system, introducing multiple transitional rules, new criteria for accessing benefits, and a high degree of normative technicality. In this context, retirement has ceased to be a reasonably predictable event, now requiring strategic decisions on the part of the insured, with significant and permanent impacts on their social protection. This article analyzes the importance of retirement planning in the post-Social Security Reform scenario, demonstrating how the complexity of the system influences the insured's decision-making and how planning presents itself as an instrument for the effective realization of the fundamental right to social security. Through theoretical and normative analysis, it becomes evident that retirement planning allows for an understanding of the applicable rules, an evaluation of contribution history, and the projection of future scenarios, contributing to more conscious, secure, and legally appropriate choices. It is concluded that, given the current social security model, retirement planning is not merely a technical option, but an essential requirement for realizing the social right to social security and for reducing informational asymmetries in access to benefits.