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Author: Sidnei Pedro Dias

  • Maternity pay: who is entitled

    Maternity pay: who is entitled

    Maternity pay is the benefit paid by the INSS to the mother (or to whoever adopts) during leave to care for the baby. As a rule, it lasts 120 days and is due to anyone insured by the INSS at the time of birth: employees, domestic workers, MEI, self-employed, voluntary contributors, rural workers and even unemployed women still in the so-called grace period.

    Who is entitled

    • employees with a formal contract and domestic employees;
    • MEI, self-employed and those who contribute as individual taxpayers;
    • voluntary contributors, such as homemakers who pay into the INSS;
    • rural workers (special insured), who must prove their work in the countryside;
    • unemployed women who still keep insured status;
    • those who adopt or obtain custody for adoption purposes.

    Is there a qualifying period?

    Not anymore. The law required 10 contributions before birth for self-employed, MEI and voluntary contributors. In March 2024, the Federal Supreme Court declared that requirement unconstitutional (ADI 2,110 and 2,111), because employees never had to meet it. Today, the key point is being insured by the INSS on the date of birth.

    Are unemployed women entitled?

    They may be. Those who stop contributing remain protected by the INSS for a while, the grace period, which is generally 12 months and can reach 24 or 36 months in some situations. If the baby is born within that period, maternity pay is paid directly by the INSS. Many mothers lose this right because they don't know it exists.

    How long it lasts

    It is 120 days, which can begin up to 28 days before birth. Since Law 15.222/2025, when the mother or baby is hospitalized for more than two weeks due to the birth, the benefit is paid during the hospital stay and for another 120 days after discharge, minus any rest already taken before the birth.

    What the amount is

    For employees, as a rule, it is the full salary, paid by the company. For MEI, self-employed and voluntary contributors, the amount is calculated from the average of contributions and is never less than one minimum wage. Rural workers receive one minimum wage.

    How to apply

    Employees receive it through their own company. Others apply through the Meu INSS app or website, or by calling 135, with the baby's birth certificate and personal documents. Rural workers must attach proof of farm activity, such as sales invoices for their produce, a lease contract or a union statement.

    Is there a deadline to apply?

    Yes. The application can be made up to five years after the birth. Those who had a child in the last five years and never received it may still be entitled to payment.

    What if the INSS denies it?

    The most common denials are due to loss of insured status, lack of proof of rural activity or employment not showing in the CNIS. In many cases the decision can be reversed with new documents, an appeal within the INSS or a lawsuit. Keep the decision letter and ask a lawyer to review it.

    Summary

    Had a baby, adopted or are pregnant? Check whether you were insured by the INSS. The 10-month qualifying period no longer exists for self-employed, MEI and voluntary contributors, unemployed women in the grace period are entitled, and you can apply up to five years after the birth.

    SPD Advocacia reviews maternity pay claims and denials in Anápolis and throughout Brazil. Reach us on WhatsApp +55 62 98184-3257.

    Updated in September 2026. Informational content, in line with OAB rules (Provision 205/2021). Each case needs its own analysis, and we do not promise results.

  • Constructive dismissal: the employer's just cause

    Constructive dismissal: the employer's just cause

    Constructive dismissal (rescisão indireta) is the legal name for the "employer's just cause". When a company commits a serious breach, such as failing to deposit FGTS, paying wages late or humiliating the employee, the worker may end the contract and receive everything as if dismissed without cause. The rule is in article 483 of the CLT (Labor Code).

    When constructive dismissal applies

    The CLT lists the employer breaches that allow constructive dismissal. The most common in practice are:

    • failing to deposit FGTS or depositing irregularly;
    • frequently paying wages late or paying part "off the books";
    • failing to pay overtime, premiums or other contract amounts;
    • demanding work beyond the employee's capacity or outside the contract;
    • treating the employee with excessive harshness, humiliation or harassment;
    • exposing the worker to serious health or safety risks;
    • offending the honor of or physically assaulting the employee or their family.

    Is late FGTS enough?

    Yes. In March 2025, the Superior Labor Court set a binding thesis (Repetitive Appeals Topic 70): missing or irregular FGTS deposits are enough for constructive dismissal, and the worker does not need to have complained as soon as the problem began. It is worth checking your FGTS statement in the Caixa app.

    What the worker receives

    Once constructive dismissal is recognized, the amounts are the same as in a dismissal without cause:

    • salary balance and notice pay;
    • 13th salary and proportional vacation, with the constitutional one-third bonus;
    • accrued vacation, if any;
    • missing FGTS deposits, plus the 40% fine, and withdrawal of the fund;
    • unemployment insurance forms, if the requirements are met.

    Do I need to leave my job first?

    It depends on the reason. When the breach is a failure to perform the contract, such as late FGTS or wages, the law allows the employee to keep working while the case proceeds. In serious situations, such as harassment or health risks, leaving may be necessary. Leaving without guidance is risky: if the court does not recognize the company's breach, the departure may be treated as a resignation, with loss of amounts due.

    How the process works

    Constructive dismissal is requested in a Labor Court action. The judge reviews the evidence of the company's breach and, if recognized, declares the contract ended and orders payment. Helpful evidence: FGTS statement, payslips, proof of delays, messages, emails and witnesses.

    Is there a deadline?

    The labor claim must be filed within two years after the contract ends, and it covers rights from the last five years. Those still employed can act while the breach continues.

    Summary

    If the company does not deposit FGTS, pays wages late or treats you with disrespect, the law allows you to end the contract and receive payment as if you had been dismissed. The right path is to gather evidence and seek guidance before leaving.

    SPD Advocacia reviews constructive dismissal cases in Anápolis and throughout Brazil, confidentially. Reach us on WhatsApp +55 62 98184-3257.

    Updated in September 2026. Informational content, in line with OAB rules (Provision 205/2021). Each case needs its own analysis, and we do not promise results.

  • Adverse possession: deadlines and how to do it

    Adverse possession: deadlines and how to do it

    Adverse possession (usucapião) is the way to become the owner of a property through prolonged, peaceful and uninterrupted possession, as if you were the owner. The time required ranges from 2 to 15 years, depending on the type, and the claim can be filed in court or directly with the property registry.

    How much time is needed

    • Extraordinary: 15 years of possession, without needing a just title or good faith. Drops to 10 years if the person lives on the property or has made works or productive services there (art. 1,238 of the Civil Code).
    • Ordinary: 10 years with just title (a purchase contract, for example) and good faith. May drop to 5 years in specific cases (art. 1,242).
    • Special urban: 5 years, for an urban property of up to 250 m² used as a home, by someone who owns no other property (art. 1,240).
    • Special rural: 5 years, for a rural area of up to 50 hectares that the family makes productive and lives on, without owning another property (art. 1,239).
    • Family: 2 years, when one spouse or partner abandons the home and the other keeps living in the couple's property, of up to 250 m² (art. 1,240-A).

    Who can file

    Anyone who holds the property as if they were the owner, continuously and without objection from the owner. Common situations: a property bought through an informal contract and never deeded, a house inherited without a completed probate, a lot occupied for many years or an area whose owner disappeared. Tenants, caretakers or people occupying on loan, as a rule, do not have possession for adverse possession while that relationship exists.

    Can public property be claimed?

    No. The Constitution prohibits adverse possession of public property (art. 183, § 3, and art. 191, sole paragraph). For these areas, the usual path is land regularization.

    Court or registry?

    Since the 2015 Code of Civil Procedure, adverse possession can also be handled at the property registry, the so-called out-of-court procedure (art. 216-A of the Public Records Law). It is usually faster when there is no conflict. It requires a lawyer, a notarial certificate drawn up at a notary's office, a plan and descriptive memorial signed by a licensed professional, certificates and proof of possession. If there is a dispute, the path is a lawsuit.

    Documents that help prove possession

    • purchase contracts, receipts and assignments of rights;
    • water, electricity and property tax (IPTU) bills in your name over the years;
    • photos, receipts for building materials and proof of works;
    • statements from neighbors and other witnesses;
    • property certificates from the registry.

    How long it takes

    It varies a lot. Out of court, with no objection, the procedure tends to be shorter. In court, it depends on the court, on serving the neighbors and the registered owner, and on any expert examination. A proper survey of the documents at the start avoids delays.

    Summary

    Anyone who has occupied a property as its owner for years, without a deed, may regularize ownership through adverse possession. The right type depends on the time of possession, the size of the property and the documents available, and the claim can be filed at the registry or in court.

    SPD Advocacia handles judicial and out-of-court adverse possession in Anápolis and throughout Goiás. Reach us on WhatsApp +55 62 98184-3257.

    Updated in September 2026. Informational content, in line with OAB rules (Provision 205/2021). Each case needs its own analysis, and we do not promise results.

  • DIFAL under Simples: can you get it back?

    DIFAL under Simples: can you get it back?

    If your company is in the Simples Nacional regime, is based in Goiás and paid ICMS DIFAL on purchases from other states before March 2024, it may be entitled to claim that money back. The reason is a Federal Supreme Court decision: the charge is only valid when there is a specific state law, and Goiás only passed that law at the end of 2023.

    What DIFAL is

    DIFAL is the ICMS rate differential. When a company buys goods from another state, the invoice carries the interstate rate, which is lower. The destination state charges the difference between its internal rate and the interstate rate. For many Simples companies, this payment became a fixed monthly cost, paid along with purchases from out-of-state suppliers.

    Do Simples Nacional companies pay DIFAL?

    They can. Complementary Law 123/2006, which created the Simples, allows states to charge this difference outside the regime's single payment slip. In 2021, the STF confirmed that this charge is constitutional, even for Simples companies, in General Repercussion Topic 517 (RE 970,821).

    But the Supreme Court set a clear condition. In Topic 1,284 (ARE 1,460,254, decided in November 2023), it established this thesis: "The collection of ICMS-DIFAL from companies opting for the Simples Nacional must be based on a state law in the strict sense." In other words, the state needs a law passed by its Legislative Assembly. A governor's decree is not enough.

    What happened in Goiás

    For years, Goiás charged DIFAL to Simples companies based on a decree, Decree 9.104/2017, without its own state law. The case that led the STF to establish Topic 1,284 came precisely from Goiás, from a lawsuit by a Goiás company against the State.

    The law only came with State Law 22.424/2023, published in December 2023. Since any law that creates or increases a tax must respect a minimum waiting period before taking effect, the Goiás Court of Justice has recognized that the charge only became valid from March 1, 2024. What was paid before that, based only on the decree, was charged without legal grounds.

    Who may be entitled to a refund

    As a rule, a company that meets these conditions:

    • was in the Simples Nacional regime at the time of the payments;
    • is or was established in Goiás and bought goods from other states;
    • paid DIFAL slips before March 1, 2024;
    • made those payments in the last five years.

    Payments made from March 2024 onward are based on the new law and, in principle, are not part of the claim.

    There is a deadline: five years, month by month

    The deadline to claim back an unduly paid tax is five years from each payment (art. 168, I, of the National Tax Code). This means that each passing month, the oldest slip falls outside the deadline and that amount is lost for good. Those who paid DIFAL for several years before 2024 have already lost part of the period and keep losing one month at a time until they act.

    What if the company is not in Goiás?

    The STF thesis applies throughout Brazil. The question is the same: did your state have a specific law to charge DIFAL to Simples companies at the time of the payments? If the charge relied only on a decree or regulation, there may be amounts to recover. The answer depends on each state's legislation and must be checked case by case.

    Which documents to gather

    • a list of DIFAL slips paid over the last five years, which your accountant can pull together;
    • proof of Simples Nacional registration in the period;
    • articles of incorporation or sole proprietor registration and CNPJ;
    • if possible, the invoices for out-of-state purchases.

    How it works in practice

    The first step is the review: checking the period, the slips and whether the company fits the thesis. Then comes the calculation, with monetary adjustment. Next, the refund claim against the State, usually through a lawsuit. If the company belongs to an entity that already has a class action on the topic, there may be a faster route, which should also be assessed. In the end, the State pays through a small-value requisition or a court-ordered payment (precatório), depending on the amount and state rules.

    Summary

    DIFAL for Simples companies is valid, but only from the state law onward. In Goiás, what was paid before March 1, 2024 based on the decree can be recovered, subject to the five-year limit. Since the deadline runs every month, it is worth reviewing the slips as soon as possible.

    SPD Advocacia handles DIFAL refund lawsuits against the State of Goiás. If your company paid these slips, send the list for review on WhatsApp +55 62 98184-3257 or by email at dias@spd.adv.br.

    Updated in September 2026. Informational content, in line with OAB rules (Provision 205/2021). Each case needs its own analysis, and we do not promise results.

  • Hybrid retirement: rural and urban time

    Hybrid retirement: rural and urban time

    Many people started working early on the farm, with their family, then moved to the city and began working with a formal contract or contributing on their own. When it is time to retire, urban time alone is not enough and neither is rural time. Hybrid retirement exists for these cases: it allows both periods to be added together.

    What the requirements are

    The rule is in art. 48, § 3, of Law 8.213/1991. Since the required age is that of urban retirement, today it is 65 for men and 62 for women, an age that reached this level in 2023 through the reform's transition (art. 18 of Constitutional Amendment 103/2019). It is also necessary to complete 15 years of qualifying period, adding up rural and urban work periods.

    Pure rural retirement by age has a lower age, 60 for men and 55 for women, but requires rural activity in the period immediately before the application. Those who left the countryside many years ago usually do not qualify, and that is where hybrid retirement comes in.

    Old rural time also counts

    For a long time the INSS denied claims from people who had worked in the countryside decades ago or who were in urban activity on the date of the application. The Superior Court of Justice settled the question in Repetitive Appeals Topic 1007: rural time, even remote and discontinuous, prior to Law 8.213/1991, may be counted toward the qualifying period for hybrid retirement, even without contributions, whatever the type of work performed at the time of the application. The STF, in Topic 1104, held that the matter did not involve a constitutional question, which kept the STJ thesis in place.

    How to prove rural work

    Proof of the rural period is what most decides these claims. Documents from the time in the name of the worker or the family serve as initial evidence, for example:

    • Marriage certificate, children's birth certificates or military enlistment showing the occupation of farm worker
    • Rural producer invoices, producer book and ITR or INCRA documents
    • Land lease, partnership or loan-for-use contracts
    • Statements from the rural union, rural school records and cooperative records

    In court, these documents are usually supplemented by witnesses who knew the family's work in the countryside. The older and better documented the period, the better.

    What the amount is

    For the calculation, the rural period without contributions counts at the minimum wage as the contribution salary (art. 48, § 4, of Law 8.213/1991). That is why many hybrid pensions are close to the minimum, which in 2026 is R$ 1,621.00. The exact amount depends on the history of urban contributions.

    Claim denied

    If the INSS denied the claim for not recognizing rural time, an administrative appeal within 30 days or a lawsuit in the Federal Courts, where witness testimony can be produced, are available. See what to do when the INSS denies a benefit e the 2026 retirement rules.

    SPD Advocacia serves rural and urban workers from Goiás and all of Brazil, online and also in person in Anápolis. Learn about our social security law practice or talk to the team on WhatsApp.

    Informational content, updated in September 2026. Each case requires individual analysis.

  • Survivor's pension 2026: amount and duration

    Survivor's pension 2026: amount and duration

    The survivor's pension is paid by the INSS to the dependents of someone who died while insured, whether retired or still working. It does not require a minimum number of contributions (art. 26, I, of Law 8.213/1991), but the deceased must have kept insured status on the date of death or already been entitled to a retirement benefit.

    Who the dependents are

    The law divides dependents into three classes (art. 16 of Law 8.213/1991), and the existence of someone in one class excludes the following ones:

    • 1st class: spouse, partner and children under 21, disabled or with a serious intellectual or mental disability
    • 2nd class: parents
    • 3rd class: siblings under 21, disabled or with a serious intellectual or mental disability

    In the first class, economic dependence is presumed. Parents and siblings must prove it.

    A stable union requires documentary proof

    Those who lived in a stable union must present initial material evidence from the time, produced within the 24 months before the death, such as proof of a shared address, a joint account, or a health plan or insurance naming the partner as a dependent. The law does not accept witness testimony alone, except in cases of force majeure or unforeseeable circumstances (art. 16, § 5). Gathering these documents early avoids the most common denial in these claims.

    How the amount is calculated

    Since the 2019 reform, the pension equals a family share of 50% of the retirement the insured person received, or would have received if retired for permanent disability, plus 10 percentage points per dependent, up to 100% (art. 23 of Constitutional Amendment 103/2019). A widow with no other dependents, for example, receives 60%. If there is a disabled dependent or one with a serious intellectual or mental disability, the pension is 100% up to the INSS ceiling.

    Individual shares do not pass to the others when a dependent loses that status, unless five or more remain. Those who combine a pension with retirement receive the more favorable benefit in full and part of the other, calculated by brackets (art. 24 of Constitutional Amendment 103/2019).

    How long the spouse receives it

    If the deceased had fewer than 18 contributions or the marriage or union lasted less than 2 years, the spouse's pension lasts 4 months. Once these requirements are met, the duration depends on the spouse's age on the date of death. For deaths from 2021 onward, under Ordinance ME 424/2020:

    • Under 22: 3 years
    • 22 to 27: 6 years
    • 28 to 30: 10 years
    • 31 to 41: 15 years
    • 42 to 44: 20 years
    • 45 or older: for life

    Children receive it until age 21, except in cases of disability.

    Deadline to apply

    To receive it from the date of death, the application must be filed within 90 days. For children under 16, the deadline is 180 days. After that, payment only starts on the application date (art. 74 of Law 8.213/1991). The application is made through Meu INSS or by calling 135.

    When the pension is denied

    The most common denials involve loss of insured status, lack of proof of a stable union and employment not showing in the CNIS. In many of these cases, the right can be proven with documents or in court. See what to do when the INSS denies a benefit.

    SPD Advocacia handles survivor's pension applications and appeals throughout Brazil, online. Learn about our social security law practice or talk to the team on WhatsApp.

    Informational content, updated in September 2026. Each case requires individual analysis.

  • Special retirement 2026: STF decision

    Special retirement 2026: STF decision

    Special retirement is the benefit for those who work exposed to chemical, physical or biological agents harmful to health, such as excessive noise, heat, mineral dust, chemicals, viruses and bacteria. Since the 2019 Social Security reform it became harder to obtain. In 2026, however, a Federal Supreme Court decision changed this scenario.

    What the 2019 reform required

    Constitutional Amendment 103/2019 began requiring, in addition to exposure time, a minimum age: 55 for activities with 15 years of exposure (such as underground mining), 58 for those with 20 years and 60 for those with 25 years, which are most cases (art. 19, § 1, I). For those already contributing before the reform, a points-based transition rule was created, adding age and exposure time: 66, 76 or 86 points (art. 21).

    What the STF decided

    In ruling ADI 6309, concluded on June 3, 2026, the STF declared unconstitutional, by 6 votes to 5, the minimum age requirement of art. 19, § 1, I, of Constitutional Amendment 103/2019. In practice, workers exposed to harmful agents can once again retire after completing 15, 20 or 25 years of special activity, depending on the level of risk, without waiting for a minimum age.

    Some points still depend on the publication of the ruling and any motions for clarification, such as possible limitation of its effects and the impact on the points rule. Until this is defined, the INSS often keeps denying claims based on the old rule, which may require an appeal or a lawsuit.

    How the amount works

    The decision did not change how the benefit is calculated. It still equals 60% of the average of all contribution salaries since July 1994, plus 2 percentage points for each year beyond 20 years of contributions. For 15-year activities and for women, the increase starts after 15 years (art. 26, §§ 2 and 5, of Constitutional Amendment 103/2019).

    Special time before the reform is worth more

    Time worked in special conditions until the reform took effect, in November 2019, can be converted into ordinary time with an increase, which helps those retiring under another rule. Conversion of periods after the reform is prohibited (art. 25, § 2, of Constitutional Amendment 103/2019). That is why it is worth reviewing the work card even for those who don't plan to apply for special retirement.

    Documents that make a difference

    • PPP (Social Security Occupational Profile) from each company, filled in with the harmful agents and their levels
    • LTCAT or other technical reports supporting the PPP
    • Work card, payslips with unhealthy-work or hazard premiums and employment records
    • CNIS statement, to check that all employment is recorded

    A PPP with errors, incomplete or without the name of the technical officer is one of the main causes of denial. When the company has closed or refuses to provide the document, there are ways to prove exposure, including a court-ordered expert examination.

    Those whose claim was denied

    Those whose special retirement was denied only for not reaching the minimum age should review their case carefully, because the STF decision may open the door to a new application or a lawsuit. See also what to do when the INSS denies a benefit e the 2026 retirement rules.

    SPD Advocacia reviews PPPs, CNIS and work history through online service across Brazil. Learn about our social security law practice or talk to the team on WhatsApp.

    Informational content, updated in September 2026. Each case requires individual analysis.

  • Lifetime review: what the STF decided

    Lifetime review: what the STF decided

    The "lifetime review" allowed contributions made before July 1994 to be included in the retirement calculation when that was more favorable to the insured person. The thesis was recognized by the STF in 2022, but was later overturned. Today it is no longer possible.

    What the STF decided

    In March 2024, ruling on direct actions of unconstitutionality 2110 and 2111, the STF upheld the transition rule of Law 9.876/1999, which in practice ruled out the lifetime review. In November 2025, the Court cancelled the favorable thesis it had set in 2022 under Topic 1102. In May 2026, by 8 votes to 2, it rejected the last appeal against that decision.

    Do those who received amounts have to pay them back?

    The STF protected those who received amounts under court decisions, final or provisional, issued up to April 5, 2024: these people do not have to return what they received. The Court also waived loss-of-suit fees, court costs and accounting examination costs for those with cases pending on that date. Anyone with a case on the topic should check with their lawyer how the decision applies to their specific situation.

    Is there still a review worth pursuing?

    Yes. The lifetime review is over, but other reviews are still possible, within ten years from the first payment (art. 103 of Law 8.213/1991). The most frequent include:

    • Inclusion of work periods missing from the CNIS

    • Recognition of special activity (unhealthy or hazardous) not considered by the INSS

    • Inclusion of rural work or military service time

    • Correction of contribution salaries recorded at a lower value

    • Application of a more favorable calculation rule the insured person was already entitled to

    The review starts with the award letter and the CNIS statement, comparing what the INSS considered with the actual work history. See also the 2026 retirement rules and our page on social security law.

    Assess my retirement on WhatsApp

    Informational content, in accordance with Provision 205/2021 of the Federal Council of the Brazilian Bar Association (OAB). Each case requires individual analysis. Information updated in September 2026.

  • BPC/LOAS 2026: who is entitled

    BPC/LOAS 2026: who is entitled

    The Continuous Cash Benefit, known as BPC or LOAS, guarantees one minimum wage per month to elderly people or people with disabilities who cannot support themselves or be supported by their family. In 2026, the amount is R$ 1,621.00, under Decree 12.797/2025. Unlike retirement, the BPC does not require INSS contributions.

    Who can receive it

    The rule is in art. 20 of Law 8.742/1993 (Organic Law of Social Assistance). Those entitled are:

    • People aged 65 or older

    • People with disabilities of any age, including children, with a long-term physical, mental, intellectual or sensory impairment lasting at least two years

    In both cases, the family's economic vulnerability must be shown.

    The income criterion

    The law considers a family unable to support itself when its monthly income per person is equal to or less than one quarter of the minimum wage. In 2026, that equals R$ 405.25 per person.

    This number is not the only criterion. The law itself admits other evidence of poverty and vulnerability (art. 20, § 11), and the STF has recognized that the one-quarter limit cannot be applied in absolute terms. Spending on medicine, diapers, special diets and treatments not covered by the SUS, for example, may be considered, especially in court.

    Single Registry and CPF

    Registration with the CPF (taxpayer ID) and the Single Registry (CadÚnico) is mandatory to apply for and keep the benefit (art. 20, § 12). The registration must be up to date with correct information on everyone living in the household, because the INSS calculates family income from it. Outdated registration is a frequent cause of denial and suspension.

    How to apply

    The application is made through Meu INSS or by calling 135. For people with disabilities, the INSS schedules a medical and a social assessment. It helps to gather detailed medical reports beforehand, with the ICD code, a description of the limitations and the estimated duration of the impairment, as well as proof of family expenses.

    Points of attention

    • The BPC does not pay a 13th installment or generate a survivor's pension

    • The benefit is reviewed periodically, and failure to update the CadÚnico may lead to suspension

    • A denial based on income or an unconfirmed disability can be challenged by an appeal within 30 days or by a lawsuit

    Claim denied? There is a way forward

    In the Federal Small Claims Court, the judge usually appoints an independent medical expert and social worker, who visit the home and assess the family's reality. Read also what to do when the INSS denies a benefit and learn about our work in social security law.

    Assess my BPC case on WhatsApp

    Informational content, in accordance with Provision 205/2021 of the Federal Council of the Brazilian Bar Association (OAB). Each case requires individual analysis. Information updated in September 2026.

  • Retirement rules in 2026

    Retirement rules in 2026

    Since the Social Security Reform (Constitutional Amendment 103/2019), people who were already contributing before November 13, 2019 can retire under one of the transition rules, which become stricter every year. Those who started contributing afterwards follow the permanent rule. Here are the INSS requirements for 2026.

    Retirement by age

    Women: 62 years of age and 15 years of contributions. Men: 65 years of age and 15 years of contributions, for those already enrolled before the reform. Men who started contributing after 11/13/2019 need 20 years of contributions.

    Points rule

    Age is added to contribution time. In 2026, women need 93 points, with at least 30 years of contributions, and men need 103 points, with at least 35 years. The requirement rises by one point per year until it reaches 100 points for women (in 2033) and 105 for men (in 2028), under art. 15 of Constitutional Amendment 103/2019.

    Progressive minimum age

    Requires 30 years (women) or 35 years (men) of contributions and a minimum age that rises six months per year. In 2026, the age is 59 years and 6 months for women and 64 years and 6 months for men (art. 16 of Constitutional Amendment 103/2019).

    50% toll

    Applies only to those who, on 11/13/2019, were at most two years away from completing the minimum time (28 years of contributions for women and 33 for men). The person must serve the remaining time plus 50% of it, with no minimum age, and the amount is calculated with the social security factor (art. 17).

    100% toll

    Requires a minimum age of 57 (women) or 60 (men), 30 or 35 years of contributions and an additional period equal to what was missing on 11/13/2019. In return, the benefit equals 100% of the average salary (art. 20).

    Which rule is best for me?

    It depends on your age, the time already recognized and the value of your contributions. People often qualify under more than one rule, with very different amounts. Recognition of periods the INSS often does not count on its own also matters, such as rural work, special activity (unhealthy or hazardous), military service and employment not recorded in the CNIS.

    Before filing, social security planning with a simulation of the rules applicable to your history is worthwhile. Filing under the wrong rule or without the right documents can lead to a lower benefit or a denial. If your claim has already been denied, see what to do when the INSS denies a benefit and learn about our work in social security law.

    I want to know which rule applies to me

    Informational content, in accordance with Provision 205/2021 of the Federal Council of the Brazilian Bar Association (OAB). Each case requires individual analysis. Information updated in September 2026. Teachers and special activities have their own rules.