FUNRURAL — rural social security contribution
FUNRURAL is the social security contribution levied on the gross revenue from the sale of rural production by rural producers — both individuals and legal entities. The STF held the pre-Law 10.256/2001 levy unconstitutional (RE 363.852; Theme 202) and the current contribution constitutional (Themes 669 and 651); the regime is governed by Law 13.606/2018, which allows producers to elect between a revenue-based regime and a payroll-based regime.
Unconstitutionality rulings and Law 13.606/2018
The constitutionality of FUNRURAL was reshaped by the STF (Supreme Federal Court) in four rulings — the watershed is Law 10.256/2001:
- RE 363.852 (2010): declared unconstitutional the contribution of the individual rural producer-employer under the wording prior to Law 10.256/2001 (Laws 8.540/92 and 8.870/94), creating a right to recover that period.
- RE 596.177 (2011, Theme 202): confirmed the unconstitutionality of the old period under general repercussion, generalizing the undue payment.
- RE 718.874 (2017, Theme 669): held constitutional the contribution of the individual rural producer under Law 10.256/2001 — ending the broad refund thesis.
- RE 700.922 (2022, Theme 651): applied the same logic to the rural legal-entity employer: unconstitutional before EC 20/1998, constitutional as of Law 10.256/2001.
Law 13.606/2018 reinstated the contribution with an OPTION between two regimes: (1) 1.2% on the gross revenue from production, or (2) 20% on payroll. The election is annual and irrevocable for the year.
Retrospective recovery
Rural producers who paid FUNRURAL during the periods declared unconstitutional are entitled to a refund or offset within the 5-year statute of limitations. The available paths:
- PER/DCOMP (administrative refund/offset request): the administrative route, faster but subject to rigorous scrutiny.
- Writ of mandamus (mandado de segurança): the preventive judicial route, with a request to suspend enforceability.
- Ordinary lawsuit (ação ordinária): the judicial route for retrospective recovery, resulting in a court-ordered payment (precatório).
Recoverable amounts for medium and large agribusinesses can reach the millions. A technical analysis of the payment history is decisive.
Frequently asked questions about FUNRURAL
Is FUNRURAL still levied in 2026?
Yes, under Law 13.606/2018. The rural producer (individual or legal entity) may elect annually between: (1) 1.2% on the gross revenue from rural sales + 0.1% RAT (work-accident insurance) + 0.2% SENAR (rural training service), totaling 1.5%; or (2) an equivalent payroll-based regime. The election is irrevocable within the calendar year.
Who can recover FUNRURAL paid in the past?
Whoever paid in the period before Law 10.256/2001, held unconstitutional by the STF (RE 363.852 and Theme 202). The contribution paid as of that law is constitutional (Themes 669 and 651) and, as a rule, does not generate a refund — what remains open is the acquirer sub-rogation front (ADI 4.395, pending at the STF). The window is 5 years counted from the payment, and each case requires an analysis of the form of payment and the periods covered.
Do agricultural cooperatives pay FUNRURAL?
Agricultural cooperatives have their own regime (they do not pay FUNRURAL on behalf of the member-producer — they pay it on sales transactions to non-members). The interpretation has been the subject of administrative and judicial dispute — a specific analysis is required for each cooperative.
Will agribusiness have a special regime under the Tax Reform?
Supplementary Law 214/2025 provides a special regime for agribusiness (our Agribusiness Special Regime service is in development). It includes benefits for inputs, the basic food basket and the rural chain. As a social security contribution, FUNRURAL should continue to exist in parallel, with no direct change from the Reform.