THE CONVERSION OF SPECIAL TIME AND THE RETIREMENT CALCULATION COEFFICIENT: A COMPARATIVE ANALYSIS BETWEEN LAW NO. 8,213/1991 AND CONSTITUTIONAL AMENDMENT NO. 103/2019

Abstract

This article analyzes the impact of converting special time into common time on the calculation of the retirement coefficient, based on the following problem: is it possible that special time converted into common time influences the calculation coefficient of retirements granted under the rules of Constitutional Amendment No. 103/2019? It begins with the fundamental distinction between the concept of "group of 12 contributions," provided for in Article 50 of Law No. 8.213/1991, and the concept of "year of contribution," established by Article 26, § 2, of Constitutional Amendment No. 103/2019. The objective of this work is to demonstrate that the terminological change operated by the pension reform allowed the use of the "fictitious time" resulting from the conversion of special time into common time for the purpose of increasing the calculation coefficient, especially in light of the jurisprudence of the National Uniformization Panel - TNU and a systematic interpretation of pension legislation.