2026 Retirement Simulator: The 5 Transition Rules Explained

This page is a translation of the original Portuguese text, provided for convenience. It deals with Brazilian law. If there is any discrepancy, the Portuguese version prevails. Read the original in Portuguese

The five transition rules of Brazil’s Social Security Reform (Constitutional Amendment, or EC, 103/2019) let workers insured under the INSS (Brazil’s National Social Security Institute) who were already paying in before November 2019 retire under special requirements in 2026.

The Social Security Reform and the Transition Rules

Constitutional Amendment No. 103, promulgated on November 13, 2019, profoundly changed the retirement rules in Brazil. For workers who were already paying into the system before that date, the Reform created five transition rules that ease the move from the old system to the new one. Each rule has its own requirements, and those requirements are updated every year, so it is essential to keep track of the figures in force in 2026.

If you met all the retirement requirements before November 13, 2019, you have a vested right (direito adquirido) and can retire under the old rules, no matter when you file your claim. If you had not yet met the requirements, the transition rules offer middle paths between the previous system and the permanent rule. Which rule is best depends on your individual situation, including your age, your contribution time, and the benefit amount you can expect.

The Points Rule: Age Plus Contribution Time

The points rule requires your age plus your contribution time to reach a minimum total, and that total goes up every year. In 2026, the required score is 103 points for men and 93 points for women. In addition to the score, you need at least 35 years of contributions (men) or 30 years (women). The requirement rises by 1 point per year until it reaches the cap of 105 points for men (in 2028) and 100 points for women (in 2033).

This rule works well for people who started working young and built up a long contribution history. A 57-year-old man with 35 years of contributions has 92 points, which is still not enough. For primary and secondary school teachers, the required score is 5 points lower (five points below the general score required in each year), with a minimum contribution time of 30 years for men and 25 for women, respectively.

Progressive Minimum Age

The progressive minimum age rule combines a rising minimum age with a minimum contribution time. In 2026, the required age is 64 years and 6 months for men and 59 years and 6 months for women, increasing by 6 months each year. The minimum contribution time is 35 years for men and 30 years for women. The minimum age for men will reach its cap of 65 in 2027, and the minimum age for women will reach 62 in 2031.

Choosing among the five transition rules depends on your own mix of age, contribution time, and expected benefit amount.

This rule benefits workers who have the full contribution time but do not yet meet the score required by the previous rule. It is especially useful if you already have the 35 or 30 years of contributions and are close to the required minimum age. For primary and secondary school teachers, the ages are reduced by 5 years (59.5 for men and 54.5 for women in 2026), and the required contribution time is 30 and 25 years.

The 50% Toll and the 100% Toll

The 50% toll (pedágio, an extra period of contributions you must serve) is available only to workers who, on November 13, 2019, were 2 years or less away from completing their contribution time. It has no minimum age, but you must work the time you were missing plus an extra 50% of that period. For example, if you were missing 1 year, you will need to contribute for another 1 year and 6 months. This rule applies the social security factor (fator previdenciário) to the benefit calculation, which can reduce the amount of your retirement benefit.

The 100% toll requires you to serve an additional period equal to the contribution time you had left (100%), and also to reach a minimum age of 60 (men) or 57 (women). The minimum contribution time is 35 years for men and 30 years for women. The advantage of this rule is that the benefit is calculated on the average of 100% of your contribution wages since July 1994, with no social security factor and a coefficient of 100% of the average.

The difference between the two tolls lies in the benefit amount: the 50% toll is reduced by the social security factor, while the 100% toll guarantees the full coefficient. Depending on your age and contribution time, the 100% toll can produce a significantly larger benefit, which makes up for the additional contribution time.

The Permanent Rule: The New Retirement Model

The permanent rule applies to everyone who started contributing after November 13, 2019. Longer-standing contributors who do not fit any of the transition rules can also use it. It requires a minimum age of 65 for men and 62 for women, combined with a minimum contribution time of 20 years for men and 15 years for women.

Under the permanent rule, the calculation coefficient starts at 60% of the average of all your contribution wages since July 1994, plus 2% for each year of contributions beyond 20 years (men) or 15 years (women). To reach 100% of the average, then, a man would need 40 years of contributions and a woman would need 35. This rule tends to produce smaller benefits for people whose contribution time is close to the minimum.

Calculation Coefficient by Rule and the Importance of Planning

The amount of your retirement benefit varies significantly depending on the rule you choose. Under the points rule and the progressive minimum age rule, the coefficient is 60% plus 2% for each year of contributions beyond 20 years (men) or 15 years (women). Under the 50% toll, the social security factor applies. Under the 100% toll, the coefficient is 100% of the average. This variation can mean differences of hundreds of reais in your monthly benefit.

Retirement planning is the tool that lets you identify which rule offers the best combination of retirement date and benefit amount. A qualified professional reviews your contribution history, runs the numbers under each rule, and projects future scenarios. The retirement simulator on the site lets you quickly check which transition rule you fall under and estimate the earliest date you can apply for the benefit.

Keep in mind that you may qualify under more than one rule at the same time, and you choose at the moment you file your claim. The INSS is required to grant the benefit under the most advantageous rule when you meet the requirements of more than one, as provided in Art. 181-A of Decree 3.048/99. Keeping an eye on your contribution history through Meu INSS (the INSS online portal and app) is essential to make sure all of your employment records are correctly registered.

Frequently Asked Questions

If I met the requirements before the Reform, do I keep the right to retire under the old rules?

Yes. If you met all the retirement requirements before November 13, 2019, you have a vested right. You can apply for the benefit at any time, even years later, and your retirement will be calculated under the rules that applied before the Reform. This includes the possibility of retiring based on contribution time with no minimum age.

How do I know which transition rule is best for me?

The best rule depends on the combination of your age, contribution time, and wage history. The retirement simulator lets you compare the rules quickly. For a full analysis, professional retirement planning projects scenarios that take into account future contributions, how your coefficient will change, and the impact of each rule on your final benefit amount.

Can teachers retire with lower requirements under the transition rules?

Yes. Primary and secondary school teachers (early childhood, elementary, and high school) who can prove time spent exclusively in actual teaching service get a 5-year reduction in age and a 5-point reduction under the points rule. In 2026, that means 98 points for men and 88 for women under the points rule, and 59.5 years and 54.5 years under the progressive minimum age rule.

As informações deste artigo são de caráter informativo e não substituem consulta jurídica individualizada. Cada caso possui particularidades que exigem análise específica.