[Free translation]
Law 13606/2018 was published, which promoted changes in the rules for determining social security contributions due by rural producers, among which the following stand out:
1) From January 2018, the social security tax rate on gross revenue from the commercialization of the production of the rural producer will be 1.2%;
2) Starting in January / 2019, rural producers may choose to contribute to payroll or gross revenue by applying a rate of 1.2% for individual producers and at a rate of 2.5% for producers rural legal entities, in cases in which there is no prohibition provided for in Law No. 8,212 / 1991.
The option referred to in item "2" above will be manifested through the payment of the social security contribution on the payroll for January of each year, or the first competence subsequent to the beginning of the rural activity, and will be irreversible for the whole year -calendar.
Finally, it is reported that Law 13606/2018, established the Rural Tax Regularization Program (PRR), together with RFB and PGFN.
