09/23/2024 – 6:00
The heirs of people who contribute to the INSS (National Institute of Social Security) are entitled to receive the survivor’s pension benefit in the event of the death of that contributor.
+ What is the value of the survivor’s pension when the couple is already retired? See simulation
The benefit is paid to dependents of the insured employee, domestic employee, casual worker, individual contributor or optional contributor due to his/her death, or presumed death.
Who is entitled?
The insured’s spouse, children, parents or siblings are considered dependents, according to certain criteria and in the following order of priority:
1st class – the spouse, partner or partner and the unemancipated child, of any condition, under 21 years of age or a disabled child or child with an intellectual, mental or severe disability
2nd class – the parents
3rd class – the unemancipated brother, of any condition, under 21 years of age or a disabled brother or brother who has an intellectual, mental or serious disability.
The INSS clarifies that dependents of the same class compete with each other on equal terms, and proof of dependency, respecting the sequence of classes, definitively excludes the right of dependents of the following classes.
It is also worth mentioning that the economic dependence of dependents in the 1st class is presumed and that of the others must be proven. Stepchildren and minors under guardianship are considered children upon declaration by the insured and provided that economic dependence is proven.
Dependents will have to prove:
Spouse or partner: the marriage or stable union on the date the insured person died;
Children and equivalent: the status of a child or equivalent child under the age of 21, unless the child is invalid or has a disability, in which case the age is not limited to 21 years;
Country: the condition of parents and economic dependence;
Brothers: economic dependence and the condition of a sibling under the age of 21, unless the sibling is disabled or has a disability, in which case the age is not limited to 21 years.
How much is the pension?
The survivor’s pension for a partner or spouse can be accumulated (received at the same time) with the survivor’s pension for a child and with retirement. If there is more than one pensioner, the amount will be divided equally between all of them.
Survivor’s pension with accumulation with the deceased person’s retirement
A widow or widower can accumulate retirement and survivor’s pension, however, not necessarily the full benefit. The amount to be received will be based on a calculation that considers a portion of the deceased partner’s retirement pension, with variations depending on the number of dependents. See here for details on how the calculation is done.
Pension due to death of spouse with accumulation of pension due to death of child
If the taxpayer’s dependent already receives a pension due to the death of a child, the same rule applies to the accumulation with retirement (above). The beneficiary can opt for the higher amount and receive part of the lower amount as a second pension, also considering the number of dependents.
Pension due to death of a contributor who was not yet retired
If the death was caused by a work accident, the amount will be 100% of the average contribution salary.
If it is not an accident at work, 100% of the average contribution salary is considered and a reduction of 40% is applied, that is, 60% of the value is considered and 2% of this value is added for each year that exceeds 15 years of contribution in the case of women and 20 years of contribution in the case of men.
–> The survivor’s pension can also be accumulated with another pension scheme, such as private pension, or with pensions resulting from military activities.
How long is the pension paid for?
The duration of the benefit varies depending on the age and type of beneficiary.
For the spouse, partner, divorced or legally or de facto separated spouse (ex-spouse) who received alimony or the de facto separated partner (ex-partner) who received alimony:
-> The duration will be 4 months from the date of death if:
- The death occurred without there having been at least 18 monthly contributions to Social Security; or
- The marriage or stable union lasted less than two years before the death of the insured person;
The duration will vary if:
- The death occurs after 18 monthly contributions by the insured and at least two years after the beginning of the marriage or stable union; or
- Death resulting from an accident of any nature, regardless of the number of contributions and length of marriage or stable union.
For the disabled or incapacitated spouse: the benefit is due for as long as the disability or incapacity lasts, respecting the minimum periods described in the table above;
- For children, equivalent to children or siblings of the deceased, provided they prove their right, the benefit is due until they reach 21 years of age, except in the case of disability or impairment recognized before the age of 21 or emancipation.
- For deaths occurring from January 3, 2016, the date Law No. 13,146 of 2015 came into effect, until December 31, 2020, the duration of the survivor’s pension will be:
How to order?
See the complete list of documents here to prove contribution time. Among them are:
- Document proving legal representation, CPF and identification document of the representative: attorney, guardian, curator, provisional administrator or holder of custody.
- Power of attorney (model): In the case of a request with the intermediation of a proxy, the following may be used: power of attorney template.
- Term of Responsibility: The Term of Responsibility will be requested for any form of legal representative. The model of disclaimer.
- Personal documents of dependents and the deceased insured, as well as the death certificate;
- Documents relating to the deceased insured’s social security relationships (example: Employment and Social Security Card (CTPS), Certificate of Contribution Time (CTC), INSS payment/contribution slips, rural documentation, etc.); and
In the event of death due to an accident at work, consult the page on Reporting an Accident at Work – CAT; - Documents proving the dependent quality.
Cases in which the pension is lost
The INSS warns that the beneficiary of the survivor’s pension may lose this right in the following situations:
- If he/she is criminally convicted by a final judgment, as the author, co-author or participant in intentional homicide, or attempted homicide, committed against the insured person, except for those who are absolutely incapable and those who are not accountable.
- The spouse, partner or partner if it is proven, at any time, that there has been simulation or fraud in the marriage or stable union, or the formalization of these with the exclusive purpose of constituting a social security benefit, ascertained in a judicial process in which the right to adversarial proceedings and full defense will be ensured.
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