The Supreme Federal Court (STF) scheduled for this Wednesday the resumption of the trial that discusses the rules on social contribution of rural producers to the Rural Worker Assistance Fund (Funrural). The action analyzes whether the company that acquires agricultural and livestock products is responsible for collecting the social contribution of rural producers.
Funrural is a social security contribution that, in the case of individual rural producers, applies to revenue obtained from the sale of their production. To facilitate collection, the legislation established that, in certain operations, the collection would not be made directly by the producer.
The company that purchases the production is responsible for withholding and remitting the amount to public coffers. This mechanism is known as subrogation. The Supreme Court is discussing whether the obligation of companies to collect Funrural on behalf of producers remained valid after changes in the contribution rules or if a new formalization of responsibility would be necessary.
