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RELATED PARTY TRANSACTIONS (Tables)
 12 Months Ended
Dec. 26, 2021
Related Party Transactions [Abstract]  
Schedule of Related Party Transactions Pilgrim’s has been and, in some cases, continues to be a party to certain transactions with affiliated companies.
Year Ended
December 26, 2021December 27, 2020December 29, 2019
(In thousands)
Sales to related parties:
JBS USA Food Company(a)
$17,296 $14,228 $14,108 
JBS Australia Pty. Ltd.2,439 2,540 — 
Combo, Mercado de Congelados1,368 887 207 
JBS Chile Ltda.353 225 482 
JBS Global (UK) Ltd.— — 141 
Total sales to related parties$21,456 $17,880 $14,938 
Year Ended
December 26, 2021December 27, 2020December 29, 2019
(In thousands)
Cost of goods purchased from related parties:
JBS USA Food Company(a)
$210,657 $142,615 $134,790 
Penasul UK LTD6,697 — — 
Seara Meats B.V.4,722 8,138 22,797 
JBS Global (UK) Ltd.871 674 170 
Planterra Food Company152 — — 
Vivera Topholding B.V.31 — — 
JBS Asia CO Limited5 — — 
JBS Toledo NV— 155 307 
Total cost of goods purchased from related parties$223,135 $151,582 $158,064 
Year Ended
December 26, 2021December 27, 2020December 29, 2019
(In thousands)
Expenditures paid by related parties:
JBS USA Food Company(b)
$97,713 $39,025 $32,161 
Seara Food Europe Holdings13 9 77 
JBS Chile Ltda.— — 6 
Total expenditures paid by related parties$97,726 $39,034 $32,244 
Year Ended
December 26, 2021December 27, 2020December 29, 2019
(In thousands)
Expenditures paid on behalf of related parties:
JBS USA Food Company(b)
$42,951 $16,266 $9,103 
Total expenditures paid on behalf of related parties$42,951 $16,266 $9,103 
Year Ended
December 26, 2021December 27, 2020December 29, 2019
(In thousands)
Other related party transactions:
Capital distribution under tax sharing agreement (c)
$1,961 $650 $— 
Total other related party transactions$1,961 $650 $— 
December 26, 2021December 27, 2020
(In thousands)
Accounts receivable from related parties:
JBS USA Food Company(a)
$1,059 $714 
JBS Australia Pty. Ltd.200 370 
Combo, Mercado de Congelados84 — 
JBS Chile Ltda.2 — 
Total accounts receivable from related parties$1,345 $1,084 
December 26, 2021December 27, 2020
(In thousands)
Accounts payable to related parties:
JBS USA Food Company(a)
$21,628 $8,562 
Seara Meats B.V.534 1,075 
Penasul UK LTD147 — 
JBS Chile Ltda.8 8 
JBS Global (UK) Ltd.— 5 
Total accounts payable to related parties$22,317 $9,650 
(a)    The Company routinely execute transactions to both purchase products from JBS USA Food Company (“JBS USA”) and sell products to them. As of December 26, 2021, approximately $1.8 million of goods from JBS USA were in transit and not reflected on our Consolidated Balance Sheets.
(b)    The Company has an agreement with JBS USA to allocate costs associated with JBS USA’s procurement of SAP licenses and maintenance services for both companies. Under this agreement, the fees associated with procuring SAP licenses and maintenance services are allocated between the Company and JBS USA in proportion to the percentage of licenses used by each company. The agreement expires on the date of expiration, or earlier termination, of the underlying SAP license agreement. The Company also has an agreement with JBS USA to allocate the costs of supporting the business operations by one consolidated corporate team, which have historically been supported by their respective corporate teams. Expenditures paid by JBS USA on behalf of the Company will be reimbursed by the Company and expenditures paid by the Company on behalf of JBS USA will be reimbursed by JBS USA. This agreement expires on December 31, 2021.
(c)    The Company entered into a TSA during 2014 with JBS USA Holdings effective for tax years starting in 2010. The net tax payable for tax year 2021 was accrued in 2021 and will be paid in 2022. The net tax payable for tax year 2020 was accrued in 2020 and was paid in 2021.