INSS establishes transition rules for retirement in Brazil

The Brazilian National Institute of Social Security (INSS) has established transition rules for individuals with 51 years of age and 30 years of social security contributions. These rules stem from Constitutional Amendment 103 and apply to workers who did not meet the requirements for retirement prior to the reform on November 13, 2019.

For women, the 2024 points-based transition rule requires 91 points and 30 years of contribution. Men require 101 points and 30 years of contribution. There is also a 50% toll rule (pedágio) for those who were close to retirement at the time of the reform, which requires additional contribution time equal to half of what was remaining to reach the required years at the time of the change.

Special retirement rules also exist for high, medium, and low-risk activities, which do not require a minimum age but mandate specific contribution years and point totals based on the risk level of the occupation.