Post by account_disabled on Mar 14, 2024 1:26:22 GMT -7
Since the Federal Supreme Court, in March 2017, decided that charging individual rural producers the social contribution known as Funrural is constitutional, this matter has occupied a prominent place on the agribusiness agenda, and is also the subject of major political discussions, judicial and legislative.
At the legislative level, the modifications instituted by Law 13,606, of January 9, 2018, deserve to be highlighted. Among other provisions, this law was responsible for the establishment of the Rural Tax Regularization Program (PRR) and the reduction of the contribution rates in question for 1.2% for individuals and 1.7% for legal entities.
There is also another extremely important B2B Lead change that will have its effects from this year onwards and which we will cover in this article in a little more detail. This involves the possibility for the rural producer employer to choose the basis for calculating the social contribution in question. Let's see.
The so-called Funrural is actually a social contribution of ordinary social security, based on articles 149 and 195, both of the Federal Constitution. On a legal level, Law 8,212/1991 stands out, responsible for organizing Social Security and establishing the funding plan.
As a general rule, Law 8,212/1991 provides that employers' contributions to social security will be calculated based on the incidence of a rate on the total remuneration paid, due or credited in any capacity, during the month, to their employees. employees. In other words, the calculation basis for such a contribution corresponds to the payroll.
The same Law 8,212/1991 provides that, for rural producers, this calculation basis will be replaced by gross revenue from the commercialization of their production. In other words, instead of contributing a percentage (rate) applied to the payroll, the incidence is on gross revenue.
It turns out that, as of 2019, as a result of changes introduced by the aforementioned Law 13,606/2018, rural employers, whether individuals or legal entities, can choose to contribute to social security based on the incidence of the rate on gross revenue (as had been happening until December 2018) or on the payroll (as expected for other employers).
If the option is to continue in the form currently in force, that is, with the incidence of the contribution on the gross revenue from the commercialization of production, the rates continue to be those defined by Law 13,606/2018 (of 1.2% for individuals and 1.7% for legal entities, as we have already noted). If you choose to collect the contribution calculated on your payroll, the rate becomes 20%.
It appears that there is a big difference between the rates. This situation is justified by the fact that, depending on the characteristics of the rural activity explored, the rural producer can earn a high income with low expenditure on employees. Thus, the payroll calculation base becomes smaller than the gross revenue and the application of a 20% rate, even if higher, may end up resulting in a lower amount to be paid to the tax authorities.