A pensão por morte no RGPS e a possibilidade de sua extensão a todos os filhos e irmãos dependentes do segurado falecido, maiores de 21 anos e que estejam cursando o ensino técnico ou superior.

Abstract

The death pension in Brazil represents a social security benefit, which, like others, is often the sole income of the dependent of the insured. In the case of a dependent child, if he or she is not disabled or mentally / intellectually disabled, upon reaching the age of 21 he loses the right to this benefit if he does not have a living parent, and often in a dependent period of life Received to move on. Not infrequently enrolled in technical or higher education institutions, which entails costs such as tuition, tuition, transportation, meals, etc. There is nothing more fair then than extending the payment of the death pension to the children and siblings dependent on the deceased insured, even those over 21 years old, at least until the age of 24, provided they are attending the secondary technical education or the course Superior, and do not fall into the condition of invalid or intellectual / mental deficient. The Income Tax legislation itself inserts this type of beneficiary in the condition of being dependent for tax purposes of deduction of the basis of calculation of the income tax due, in total harmony with our Federal Constitution. For this work, we will then make a correlation between the social security legislation and the income tax legislation of the individual, as well as show through data collected with the Social Security that the amount of resources to be disbursed to maintain the payment of this benefit To the children and siblings dependent on the deceased insured, covered by the present study, is insignificant, especially when compared to the amount of the disbursement made by the Social Security for the payment of benefits. We will briefly discuss possible source of funding for the maintenance of the payment of the benefit in the hypothesis herein voiced, since its adoption may lead to an increase in Social Security expenditure. Finally, we will propose changes in legislation with a view to implementing the proposal.