SOCIAL SECURITY PLANNING AS AN INSTRUMENT FOR MAINTAINING INCOME AFTER PROGRAMMED RETIREMENT

Abstract

This article aims to contextualize the importance of carrying out social security planning in light of the changes following Constitutional Amendment 103/2019. Social security in Brazil is a contributory system with mandatory membership, therefore, it is up to the insured person to plan the best time to apply for retirement, and how to maintain their income after scheduled retirement. Firstly, we will start with a study of the social security regimes in Brazil, followed by an analysis of special pensions, including those changed by the social security reform, and finally, a contextualization of the complementary regime, an instrument used to maintain income. Based on the analyses, the importance and path to be followed in order to carry out social security planning are discussed, highlighting its advantages in view of the current scenario.