GFIP - Rural producer and purchaser of rural production - New rules

On January 24, 2018 was published the CODAC Executive Declare Act N. #1/2018, establishing the procedures for the completion of the GFIP by the rural producer and the acquirer of rural production of the rural producer or the special insured, as a result of the reduction of the rate of Funrural brought by the Law N. #13,606/2018.

The main provisions are:

For the rural producer:

  1. declare in GFIP, in the Code of Social Security and Pension Fund (FPAS) 604, the information due;
  2.  declare in GFIP, in the FPAS code 833, in the field "Commercialization Production - Individual", the gross revenue coming from the commercialization of its production;
  3. to mark in the GFIP with code of FPAS 833 the field "Exclusive Information Commercialization Production and / or Revenue Sports Event / Sponsorship";
  4. inform the GFIP "Compensation" field with FPAS code 833, the difference regarding the employer social security contribution between the value calculated by the FGTS Collection Company System and Social Security Information (Sefip) on the field "Commercialization of Production - Person Physical";
  5. disregard the "COMPENSATION REPORT" generated by Sefip, in GFIP code 115, with FPAS 833, and keep the statement of origin of the credit for inspection purposes and / or request restitution / compensation.

For an acquirer of rural production of the rural producer, or of the special insured:

  1. declare in GFIP, in the main FPAS code, the information due;
  2. declare in GFIP in an FPAS code different from the main one in the field "Marketing Production - Individual";
  3. inform the GFIP "Compensation" field with exclusive marketing information, the difference relative to the employer's pension contribution between the value calculated by Sefip on the "Commercialization Production - Individuals" field and the amount calculated;
  4. disregard the "COMPENSATION REPORT" generated by Sefip at GFIP with exclusive marketing information and maintain the credit statement for inspection purposes and / or request restitution / compensation.

Throughout its specialized team, RSM follows the tax, labor and social security legislative changes and is available to support its clients to be in compliance with the new regulation.

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Leonardo Biar
Partner | Head of Labor and Social Security Areas
[email protected]

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