Militar da reserva ou reformado das Forças Armadas pode trabalhar de carteira assinada ou ter outra remuneração de ente público?
Autor: Dantas Cruz | Publicado: 2015-08-21T19:12:00-03:00


Caros leitores, alguns colegas me indagaram sobre a possibilidade do militar das forças armadas na reserva ou reforma pode trabalhar de carteira assinada ou&nbsp; mesmo acumular os proventos da reserva com a remuneração de cargo público. Bem, ao menos em tese acredito que a legislação permite e parte da jurisprudência entende o mesmo, respeitando as alterações feitas na CRFB/88 pela EC nº 77/2014.

Vejamos alguns os excertos da legislação:



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CRFB/88:





Art. 37:



XVI - é vedada a acumulação remunerada
de cargos públicos, exceto, quando houver compatibilidade de horários,
observado em qualquer caso o disposto no inciso XI:&nbsp;&nbsp;&nbsp;&nbsp; (Redação
dada pela Emenda Constitucional nº 19, de 1998)



a) a de dois cargos de professor;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Redação
dada pela Emenda Constitucional nº 19, de 1998)

b) a de um cargo de professor com outro técnico ou
científico;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Redação
dada pela Emenda Constitucional nº 19, de 1998)

c) a de dois cargos privativos de médico; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(Redação
dada pela Emenda Constitucional nº 19, de 1998)

c) a de dois cargos ou empregos privativos de
profissionais de saúde, com profissões regulamentadas;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(Redação
dada pela Emenda Constitucional nº 34, de 2001)





XVII - a proibição de acumular
estende-se a empregos e funções e abrange autarquias, fundações, empresas
públicas, sociedades de economia mista, suas subsidiárias, e sociedades
controladas, direta ou indiretamente, pelo poder público;



§ 10. É vedada a percepção simultânea de proventos de aposentadoria
decorrentes do art. 40 ou dos arts. 42 e 142 com a remuneração de cargo,
emprego ou função pública, ressalvados os cargos acumuláveis na forma desta
Constituição, os cargos eletivos e os cargos em comissão declarados em lei de
livre nomeação e exoneração.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Incluído
pela Emenda Constitucional nº 20, de 1998)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
(Vide
Emenda Constitucional nº 20, de 1998)



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Art. 40.
Aos servidores titulares de cargos efetivos da União, dos Estados, do Distrito
Federal e dos Municípios, incluídas suas autarquias e fundações, é assegurado
regime de previdência de caráter contributivo e solidário, mediante contribuição
do respectivo ente público, dos servidores ativos e inativos e dos
pensionistas, observados critérios que preservem o equilíbrio financeiro e
atuarial e o disposto neste artigo.



Art. 42
Os membros das Polícias Militares e Corpos de Bombeiros Militares, instituições
organizadas com base na hierarquia e disciplina, são militares dos Estados, do
Distrito Federal e dos Territórios.





Art. 142.
As Forças Armadas, constituídas pela Marinha, pelo Exército e pela Aeronáutica,
são instituições nacionais permanentes e regulares, organizadas com base na
hierarquia e na disciplina, sob a autoridade suprema do Presidente da
República, e destinam-se à defesa da Pátria, à garantia dos poderes
constitucionais e, por iniciativa de qualquer destes, da lei e da ordem.

&nbsp;&nbsp;

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Esse é um artigo da CRFB que mais se adequa ao entendimento da proibição de acúmulo de aposentadorias apenas no caso de segurado facultativo:



Art. 201. A previdência social
será organizada sob a forma de regime geral, de caráter contributivo e de
filiação obrigatória, observados critérios que preservem o equilíbrio
financeiro e atuarial, e atenderá, nos termos da lei, a:&nbsp;



§ 5º É vedada a filiação ao regime geral de previdência social, na qualidade
de segurado facultativo, de pessoa participante de regime próprio de
previdência.&nbsp;&nbsp;&nbsp; (Redação
dada pela Emenda Constitucional nº 20, de 1998)



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ACÓRDÃO Nº 1152/2014 – TCU –
Plenário



9.1.4 no que
tange aos militares reformados que
recebem ou receberam auxílio-invalidez concomitantemente com a
remuneração/provento decorrente do exercício de outra atividade remunerada, apure, no prazo de 120 (cento e vinte) dias contados a
partir da ciência deste Acórdão, os indícios de percepção indevida de
auxílio-invalidez concomitante ao exercício de atividade remunerada, em
desrespeito ao disposto no art. 1º da Lei 11.421/2006 e nos arts. 78 e 79 do
Decreto 4.307/2002, que regulamenta a MP 2.215-10/2001, e, nos casos em que for
comprovada a irregularidade, suspenda imediatamente o pagamento do benefício e
providencie o ressarcimento aos cofres públicos das parcelas pagas
indevidamente, limitado ao período relativo aos últimos cinco anos (subitem
2.5&nbsp; do RA, cf. Tabela 10, peça 33);



&nbsp;Lei nº 8.213/91:



Art. 12. O servidor civil
ocupante de cargo efetivo ou o militar da União, dos Estados, do Distrito
Federal ou dos Municípios, bem como o das respectivas autarquias e fundações, são excluídos do Regime Geral de
Previdência Social consubstanciado nesta Lei, desde que amparados por
regime próprio de previdência social.&nbsp;



&nbsp; 

Lei nº3.807/60:



Art. 3º São excluídos do regime
desta lei:



I - os servidores
civis e militares da União, dos Estados, dos Municípios, dos Territórios e do
Distrito Federal, bem como os das respectivas autarquias, que estejam sujeitos
a regimes próprios de previdência, salvo
se forem contribuintes da Previdência Social Urbana; (Redação dada
pela Lei nº 6.887, de 1980)





Dec. nº 3048/99:



Art.&nbsp;10.&nbsp;&nbsp;O servidor civil
ocupante de cargo efetivo ou o militar da União, Estado, Distrito Federal ou
Município, bem como o das respectivas autarquias e fundações, são excluídos do
Regime Geral de Previdência Social consubstanciado neste Regulamento, desde que
amparados por regime próprio de previdência social. (Redação
dada pelo Decreto nº 3.265, de 1999)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; §&nbsp;1º&nbsp;&nbsp;Caso o servidor ou o militar,
amparados por regime próprio de previdência social, sejam requisitados para
outro órgão ou entidade cujo regime previdenciário não permita a filiação nessa
condição, permanecerão vinculados ao regime de origem, obedecidas às regras que
cada ente estabeleça acerca de sua contribuição. (Redação
dada pelo Decreto nº 3.265, de 1999)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; §&nbsp;2º&nbsp;&nbsp;Caso o servidor ou o militar
venham a exercer, concomitantemente, uma ou mais atividades abrangidas pelo
Regime Geral de Previdência Social, tornar-se-ão segurados obrigatórios em
relação a essas atividades.


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"AGRAVO
DE INSTRUMENTO. ADMINISTRATIVO. MILITAR DA RESERVA. PERCEPÇÃO CUMULATIVA DE
PROVENTOS DE INATIVIDADE COM VENCIMENTOS DA ATIVIDADE. 1. Não se aplica a
proibição de percepção de proventos de inatividade prevista na parte final do
art. 11 da EC nº 20/98, uma vez que a referência é específica ao regime de
previdência do art. 40, ou seja, do servidor público civil. Como é cediço, os
militares da União possuem regime próprio de previdência, plasmado no Estatuto
Militar (Lei nº 6.880/80). 2. Tratando-se de uma restrição de direito, sua
exegese deve se ater estritamente aos lindes da intentio legis, não podendo ser
alargada para apanhar situações assemelhadas (extensão a quaisquer outros
regimes previdenciários), sob pena de incursão em imperfeita analogia. 3.
Agravo de instrumento provido, prejudicado o regimental." (TRF da 4ª
Região. Processo nº 200304010389673. 3ª Turma. Rel. Des. Fed. LUIZ CARLOS DE
CASTRO LUGON. Data de publicação/fonte: 03/12/2003, DJU p. 758).


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"1.
Somente é lícita a acumulação de proventos quando se tratar de cargos, funções
ou empregos acumuláveis na atividade, independentemente de o beneficiário ser
servidor público ou militar. 2. Permite-se a continuidade da acumulação de
proventos de aposentadoria, reserva remunerada ou reforma com a remuneração de
cargo, emprego ou função pública, respeitando-se o limite salarial do
funcionalismo público, àqueles que preencheram as condições do art. 11 da EC
20/98, até 16/12/98. 3. O servidor, amparado pelo art. 11 da EC 20/98, que
implemente as condições para aposentar-se no novo cargo, somente poderá fazê-lo
se renunciar à percepção dos proventos decorrentes da aposentadoria anterior,
salvo na hipótese de acumulação de proventos decorrentes da aposentadoria, aos
da reserva remunerada ou reforma anterior, por se tratarem de regimes
diferentes." (Processo nº 006.538/2003-7. Acórdão nº 1310/2005 – Plenário. TCU. Min. Relator. WALTON ALENCAR RODRIGUES. Publicação: Ata
33/2005 – Plenário. Sessão 31/08/2005).


&nbsp;



&nbsp; 

INSTRUÇÃO NORMATIVA INSS Nº 77
DE 21.01.2015:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; D.O.U.:
22.01.2015



Art. 55. Podem filiar-se na qualidade
de facultativo os maiores de dezesseis anos, mediante contribuição, desde que
não estejam exercendo atividade remunerada que os enquadre como filiados
obrigatórios do RGPS.



§ 5º É
vedada a filiação como segurado facultativo no RGPS para os participantes do
RPPS, não podendo ser consideradas, para qualquer efeito, as contribuições
vertidas para o RGPS do:

I - servidor público civil ou militar da União, do Estado, do
Distrito Federal ou do Município, bem
como o das respectivas autarquias e fundações, sujeito a regime próprio de
previdência social, inclusive aquele que sofreu alteração de regime jurídico,
no período de 6 de março de 1997, data da publicação do RBPS, aprovado pelo
Decreto nº 2.172, de 1997, até 15 de dezembro de 1998, véspera da vigência da
Emenda Constitucional nº 20, de 1998, exceto o que acompanha cônjuge que presta
serviço no exterior;

Regime Geral de Previdência Social – RGPS

Regime Próprio de Previdência Social - RPPS



http://www.previdencia.gov.br/regimes-proprios:

Os servidores públicos titulares de cargos
efetivos da União, dos Estados, do Distrito Federal e dos Municípios possuem
direito a Regime Próprio de Previdência Social conforme está previsto no art.
40 da Constituição Federal.

Os regimes próprios são instituídos e organizados
pelos respectivos entes federativos de acordo com as normas estabelecidas na
Lei nº 9.717/98, que iniciou a regulamentação desses regimes. A partir da instituição do regime próprio,
por lei, os servidores titulares de cargos efetivos são afastados do Regime
Geral de Previdência Social – RGPS.

&nbsp;





Constata-se, assim, smj, que o militar da reserva ou reformado pode filiar-se ao regime geral de previdência social (INSS), e, consequentemente, aposentar-se pelo mesmo. Ao militar da ativa restou apenas a permissão de acumulação com outro cargo público dentre aquelas opções descritas na CRFB/88 devido a alteração do texto constitucional a partir da EC nº 77/2014. 
Ressalta-se, que somente é possível requerer a aposentadoria pelo INSS o cidadão que tenha o mínimo de 180 meses efetivamente trabalhados/contribuídos, para efeito de carência. Já no caso de do militar da reserva/reformado seja aprovado em concurso público, deve este optar pela remuneração a ser percebida.