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Florida Administrative Code (Last Updated: November 11, 2024) |
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69. Department of Financial Services |
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69L. Division of Workers' Compensation |
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69L-6. Workers' Compensation Compliance |
1(1) An employer who fails to secure compensation as required by Sections 13440.10(1) 14and 15440.38(1), F.S., 17for each employee classified by the employer as an independent contractor but who does not meet the criteria of an independent contractor specified in Section 42440.02, F.S., 44shall be assessed a penalty in the following amount:
53(a) $2500 per misclassified employee for the first two misclassified employees per site; and
67(b) $5,000 per misclassified employee after the first two misclassified employees per site.
81(2) The Division shall determine that an employer has misclassified an employee as an independent contractor if:
98(a) The employer in any way reports that a worker who is an employee pursuant to Section 115440.02(15), F.S., 117is an independent contractor;
121(b) The employer maintains records identifying the worker as an independent contractor; or
134(c) The employer holds out the employee as an independent contractor for federal tax purposes.
149Specific Authority 151440.10(1)(f), 152440.591 FS. 154Law Implemented 156440.10(1)(f) FS. 158History–New 3-26-03, Formerly 4L-6.018.
