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Florida Administrative Code (Last Updated: April 18, 2024) |
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60. Department of Management Services |
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60BB. Agency for Workforce Innovation |
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60BB-2. Florida Unemployment Compensation Tax |
1(1) Employer Registration Report.
5(a) Each employing unit must file an employer registration report with the Department of Revenue on Form DR-1, 23Application to Collect and/or Report Tax in Florida, 31incorporated by reference in Rule 3660BB-2.037, 37F.A.C.
38(b) The report must include the signature and title of a person legally authorized to act on behalf of the employing unit.
60(c) The employer registration report must be filed by the last day of the month immediately following the end of the calendar quarter in which the employing unit commenced operations. Successor employers who wish to transfer employment records must comply with the requirements and time limits in Rule 10860BB-2.031, 109F.A.C.
110(2) Determination of Liability. Upon determining an employing unit liable for payment of contributions or reimbursements, the Department will issue a written determination, including the effective date of liability and, when applicable, the rate at which the employer must pay contributions pursuant to Section 154443.131, F.S.
156Specific Authority 158443.1317, FS. 160Law Implemented 162443.131, 163443.141(2), 164443.171(5) FS. 166History–New 8-25-92, Formerly 38B-2.024, Amended 1-19-03, 7-18-06.
