60BB-2.023. General Information (Transferred)

(1) Filing date. The postmark date will be the filing date of any report, protest, appeal or other document mailed to the Agency or Department. The term “postmark date” includes the postmark date affixed by the United States Postal Service or the date on which the document was delivered to an express service or delivery service for delivery to the Department. The date of receipt will be the filing date of any report, protest, appeal, or other document faxed to the Agency or Department. It is the responsibility of each employing unit to maintain a current address of record with the Department. It is the responsibility of each claimant to maintain a current address of record with the Agency throughout the benefit year or extended benefit period.

(2) Filing method. Reports must be filed in the manner prescribed on the reporting form, including the worker’s social security number when required. Reports filed by electronic means must be in compliance with Chapter 12-24, F.A.C., incorporated by reference.

(3) Reporting Wages Paid. Wages are considered paid when:

(a) Actually received by the worker; or

(b) Made available to be drawn upon by the worker; or

(c) Brought within the worker’s control and disposition, even if not possessed by the worker.

(4) Incomplete reports.

(a) Any required report incomplete as to detail in accordance with instructions thereon is not deemed a report and the employer is subject to the penalties imposed by Section 443.141(1)(b), F.S., until the filing of a signed and completed report in a format approved by the Department.

(b) Notification to employers of incomplete reports will be issued by the Department by letter or by one of the following forms:

1. Form UCTFL06A, Incomplete Report Notice, or

2. Form UCTFL13A, Missing Wage Report.

Both forms are incorporated by reference in Rule 60BB-2.037, F.A.C.

(5) Amended and Corrected Reports.

(a) Amended Reports. Amended reports must be filed as directed by the Agency or Department or as determined necessary by the employing unit. The decision of the Agency or Department will prevail when there is disagreement whether an amended report is necessary.

(b) Corrected Quarterly or Annual Reports. Corrections to quarterly or annual reports must be made on Form UCT-8A, Correction to Employer’s Quarterly or Annual Domestic Report, incorporated by reference in Rule 60BB-2.037, F.A.C.

(6) Extensions of Time for Filing Reports. Pursuant to Sections 443.141(1)(b) and 443.141(2)(a), F.S., when a written request for an extension of time for filing a required report is received prior to the report’s delinquent date, the Department will grant an extension not to exceed 30 days. Reports received within an approved extension period will be considered timely.

Specific Authority 443.1317, FS. Law Implemented 443.131, 443.141, 443.171 FS. History–New 8-25-92, Amended 12-28-97, Formerly 38B-2.023, Amended 1-19-03, 7-18-06.