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Dispoziţiile criticate ca fiind neconstituţionale privesc condiţionarea dreptului la pensie al angajatului de îndeplinirea de către angajator a obligaţiei fiscale de achitare a contribuţiilor reţinute angajatului prin stopaj la sursă, potrivit sesizării. Astfel, este deschisă posibilitatea încălcării dreptului constituţional la pensie al angajatului, fără ca acest lucru să fie determinat de neîndeplinirea unei obligaţii aflată în sarcina angajatului, susţin semnatarii.
PNL şi USR mai afirmă că prin lege este instituită o discriminare nejustificată între persoanele cu dizabilităţi care urmează să beneficieze de pensie, fiind aplicată o măsură de reducere a stagiului de cotizare minim doar pentru o anumită categorie de persoane şi nu pentru toţi cetăţenii cu nevoi speciale.
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