73B-10.023. General Reporting Information

(1) Filing date. The postmark date will be the filing date of any report, protest, appeal or other document mailed to the DEO or DOR. 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 DEO or DOR. The date of receipt will be the filing date of any report, protest, appeal, or other document faxed to DEO or DOR. It is the responsibility of each employing unit to maintain a current address of record with DOR. It is the responsibility of each claimant to maintain a current address of record with DEO 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 DOR.

(b) DOR will notify employers of incomplete reports by letter and specify the information that is erroneous, incomplete, or insufficient.

(5) Corrected Reports.

(a) Corrected Reports. Corrected reports must be filed as directed by DEO or DOR or as determined necessary by the employing unit. The decision of DEO or DOR will prevail when there is disagreement whether a corrected report is necessary.

(b) Corrected Quarterly or Annual Reports. Employers who are required, pursuant to Section 443.163 F.S., to file quarterly reports online on DOR’s website at floridarevenue.com are also required to file corrections to those reports online. Employers not required to file reports online may make corrections to quarterly or annual reports on Form RT-8A, Correction to Employer’s Quarterly or Annual Domestic Report, incorporated by reference in Rule 73B-10.037, F.A.C. Corrections to quarterly reports may also be made online at DOR’s website, floridarevenue.com.

(6) Extensions of Time for Filing Reports. Pursuant to Section 443.141(1)(b), 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, DOR will grant an extension not to exceed 30 days. Reports received within an approved extension period will be considered timely.

(7) This rule is subject to sunset in accordance with the Governor’s November 11, 2019 directive. Within five years after the effective date, DEO shall review this rule and determine whether this rule is still necessary. If this rule is determined to no longer be necessary, then DEO will repeal the rule.

Rulemaking 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, Formerly 60BB-2.023, Amended 6-2-14, 2-24-21.