The time has come to decide how to collect Funrural 2023, rural producer

According to the National Confederation of Agriculture (CNA), the high cost of production and the lower profit margin will be challenges imposed on rural producers in the year 2023. In this scenario, a very efficient tool for reducing costs in rural activity is the tax planning.  

Currently, rural producers can choose between two ways of calculating the value of FUNRURAL to be paid (on gross sales revenue or on payroll), which creates a great opportunity to reduce expenses with paying taxes. 

For rural producers to correctly choose the most advantageous and economical way, it is essential to check whether the expense with Funrural will be lower by applying 1,3% to their total income from the sale of production or 23% to the payroll.  

Therefore, a farmer who plants soybeans and corn, and who has gross annual revenue of R$9,5 million, while spending an average of R$200/year on payroll, must collect the following amounts:

In the example above, see that it is extremely advantageous to pay the payroll, resulting in a significant saving of almost R$80 thousand.

It is very important to mention that the choice between the two Funrural calculation regimes must occur at the beginning of the year, more precisely by the month of February, and cannot be changed throughout the year. Therefore, it is essential to have well-prepared planning.

In the case of opting for gross revenue, it is very important that the producer pays attention to the first sales made in January, always maintaining contact with the purchasing companies so that everything happens correctly and without causing losses. 

If the option is to collect payments from the payroll, the calculation basis will be the gross value of the payroll multiplied by 23%, and divided as follows: 20% (employer's INSS) and 3% (RAT - accident risk work).

The payment option based on the payroll will be effectively implemented after the first period of the year, that is, January, however, payment will only be made in the following month, that is, in February.

In the case of verification by payroll, it is important that the rural producer sends a notification to the purchasing companies informing them of their option to collect Funrural. The aforementioned measure will prevent the buyer from unduly discounting Funrural, which in practice has been happening frequently.

Regarding the contribution to SENAR, the rate is 0,2%, and continues to be calculated on the gross revenue from sales, even when the producer chooses to collect Funrural from the payroll. 

A final issue to be addressed concerns agricultural companies (legal entity rural producers), who can also choose between one of the two FUNRURAL payment schemes. However, it is important to highlight here that the option for the payroll payment system is conditional on the existence of registered employees. 

Here is our warning to rural producers to carry out tax planning in January. Thus, it is possible to choose the most advantageous way of collecting Funrural - based on the reality of individual profits and expenses -, avoiding unnecessary expenses with the payment of taxes.  

Leonardo Amaral, lawyer and tax consultant in agribusiness; Ricardo Fernandes de Moraes, tributary consultant