60BB-2.026. Determinations to Liable Employers (Transferred)

(1) Notice of Benefits Paid and Charged, Invoiced, or Credited. A statement mailed to the employer within 30 days after the end of each calendar quarter will include the name and social security number of each claimant for whom benefits were charged, invoiced, or credited to the employer’s account during the previous calendar quarter. Notification to contributing employers is provided on Form UCT-1, Notice of Benefits Paid. Notification to reimbursing employers is provided on Form UCT-29, Unemployment Compensation Reimbursement Invoice. Both forms are incorporated by reference in Rule 60BB-2.037, F.A.C.

(a) Requests for Redetermination. The information contained on the notification regarding claimant and employer identity is conclusive and binding unless the employer files a written request for redetermination with the Agency within 20 days of the mailing date of the notification. Such request will not serve to protest determinations, redeterminations, decisions, or orders issued pursuant to Section 443.151, F.S.

(b) Adjustment of Charges.

1. Contributing Employer. When the Agency determines benefits charged to an employment record were paid in error or fraudulently obtained, the employment record will be adjusted to remove the erroneous charges. The credit will be applied to the calendar quarter during which the adjustment is made. However, when the employer timely protests the tax rate to the Agency or Department, or timely applies for a tax rate adjustment after determining the tax rate was adversely affected by the charge pursuant to Section 443.131(3)(h), F.S., the credit will be applied to the calendar year in which the benefit payments were charged.

2. Reimbursing Employer. When the Agency determines benefits billed to a reimbursing employer were paid in error or fraudulently obtained, the amount recouped or recovered from the claimant by the Agency will on a pro rata basis be credited to the reimbursing employer or refunded if the employer has no balance due.

(c) Appeals Regarding Charges to an Employer Account.

1. Any appeal from a determination or redetermination with respect to the payment of benefits which involves the issue of whether an employer’s account will be charged as provided in Section 443.131(3)(a), F.S., and Rule 60BB-3.018, F.A.C., will be heard and decided by an appeals referee, in accordance with the provisions of Chapter 60BB-5, F.A.C.

2. When an appeal from a determination or redetermination is filed pursuant to Section 443.151(4)(b), F.S., involving the application of Section 443.101, F.S., the appeals referee will, in the same proceeding, hear and decide any collateral issue with respect to whether benefit payments made pursuant to the decision will be charged to the employer’s account.

(2) Determination of Tax Rate Pursuant to Computation of a Benefit Ratio. When an employer first becomes eligible for computation of a benefit ratio as provided in Section 443.131(3)(b), F.S., the Department will:

(a) Notify the employer of the contribution rate by use of Form UCT-20, Unemployment Tax Rate Notice, incorporated by reference in Rule 60BB-2.037, F.A.C., at least 15 days before the end of the calendar quarter for which the rate is effective.

(b) The rate will be effective for the calendar quarter in which eligibility was established and for the remainder of that calendar year.

(3) Determination of Audit Findings. The Department will notify employers of the results of audit findings on Form UCTFL16F, incorporated by reference in Rule 60BB-2.037, F.A.C.

(4) Determination of Employment Status. The Department will issue determinations to notify employers regarding whether services performed by individuals or classes of workers were in statutorily covered employment, were exempt from unemployment insurance coverage, were performed by employees, or were performed by independent contractors.

Specific Authority 443.1317 FS. Law Implemented 443.131(3), 443.1312, 443.1313, 443.141(2)(b), 443.151(3)(c), (d), (4)(b) FS. History–New 8-25-92, Formerly 38B-2.026, Amended 1-19-03, 7-18-06.