General Reporting Information, Employer Registration Reports and Determinations of Liability, Reports Required of Liable Employers, Determinations to Liable Employers, Delinquent Accounts, Succession and Transfer of Unemployment Experience, ...

 

DEPARTMENT OF ECONOMIC OPPORTUNITY

Division of Workforce Services

RULE NOS.:RULE TITLES:

73B-10.023General Reporting Information

73B-10.024Employer Registration Reports and Determinations of Liability

73B-10.025Reports Required of Liable Employers

73B-10.026Determinations to Liable Employers

73B-10.028Delinquent Accounts

73B-10.031Succession and Transfer of Unemployment Experience

73B-10.032Employing Unit Records

73B-10.035Protests of Liability, Assessment, Reimbursements, and Tax Rate - Special Deputy Hearings

73B-10.037Public Use Forms

NOTICE OF CORRECTION

Notice is hereby given that the following correction has been made to the proposed rule in Vol. 40, No. 34, February 19, 2014 issue of the Florida Administrative Register.

IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN THE FAW.

A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: TBD

PLACE: TBD

Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 5 days before the workshop/meeting by contacting: Michael Golen, [phone].

If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771(TDD) or 1(800)955-8770 (voice).

 

73B-10.023 General Reporting Information.

(1) through (4) No change.

(5) Amended and Corrected Reports.

(a) Corrected Amended Reports. Corrected Amended 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 an amended report is necessary.

(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, DOR will grant an extension not to exceed 30 days, if good cause has been shown. Reports received within an approved extension period will be considered timely.

Rulemaking Authority 443.1317 F.S. Law Implemented 443.131, 443.141 44.141, 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_________.

 

73B-10.025 Reports Required of Liable Employers.

(1) Employer’s Quarterly Reports.

(a) Each contributing and reimbursing employer must file quarterly reports on Form RT-6, Employer’s Quarterly Report, incorporated by reference in Rule 73B-10.037, F.A.C., unless the employer solely employs workers who perform domestic services and has been approved by DOR to file reports annually pursuant to Section 443.131(1), F.S. Payrolling, as defined in Rule 73B-10.022, F.A.C., is not permitted. Employers that engage in payrolling are subject to the penalties set forth in Section 443.131(3)(g), F.S.

(b) Each quarterly report must:

1. Be filed with DOR by the last day of the month following the calendar quarter to which the report applies, except for reports filed by electronic means, which are to be filed as provided in Rule 73B-10.023, F.A.C. However, an employer reporting for the first time will have late penalty charges waived if the employer filed the required reports within 15 consecutive calendar days from the notification date of liability and has good reason for failing to previously file the returns; and

2. Be filed for each calendar quarter during which the employer was liable, even if no contributions are payable. If there was no employment during the calendar quarter to which the report applies, the report must be completed to so reflect; and

3. Include wages paid at regular and irregular intervals during the calendar quarter; and

4. Include commissions and bonuses and the cash value of all remuneration paid in any medium other than cash during the calendar quarter.

Rulemaking Authority 443.1317 FS. Law Implemented 443.036(18), 443.1216, 443.131, 443.141, 443.163, 443.171(5) FS. History–New 8-25-92, Formerly 38B-2.025, Amended 1-19-03, 7-18-06, 2-24-10, Formerly 60BB-2.025, Amended_________.

 

73B-10.028 Delinquent Accounts.

(2) Billing. As provided in Section 443.131(3)(h)1. 443.131(3)(g)1., F.S., the term “incurred by” will be applicable only after the indebtedness, determined in accordance with Section 213.24, F.S., has been billed, but unpaid, for at least four (4) consecutive calendar quarters.

 

73B-10.031 Succession and Transfer of Reemployment Experience.

(3) Mandatory Transfer of Employment Records. Each employer must notify DOR in writing of any total or partial transfer of trade or business within 90 days after the date of transfer if there was any common ownership, management, or control of the two employers at the time of the transfer. For the purpose of implementing Section 443.131(3)(g), F.S.:

(j) In determining whether common management, ownership, or control exists, DOR may consider common relationships between owners or persons who exert control over or occupy management positions in the businesses under consideration. For purposes of this rule, a common relationship exists when persons are related to each other by adoption, marriage, step-relationships, direct line blood relationships, such as grandchild, child, parent, grandparent (lineal consanguinity), or common ancestry, such as brothers, sisters, aunts, uncles, nieces, and nephews, (collateral consanguinity to the third degree). A common relationship is also deemed to exist between affiliated groups as defined by Section 199.023(8), F.S., and between affiliated corporations as defined in Section 1504(a) of the Internal Revenue Code.

Rulemaking Authority 443.1317 FS. Law Implemented 443.036(18), (20), 443.1215, 443.131(3) FS. History–New 8-25-92, Amended 12-7-97, Formerly 38B-2.031, Amended 1-19-03, 7-17-06, Formerly 60BB-2.031, Amended__________.

 

73B-10.035 Protests of Liability, Assessment, Reimbursements, and Tax Rate – Special Deputy Hearings.

Rulemaking Authority 443.1317, 443.171(2) FS. Law Implemented 120.569, 120.57(1), (2), 443.036(19), (20), (21), 443.131(3), 443.141(2), (3), 443.151, 443.163, 433.171(1), (6), (7), (8), (9) FS. History–New 8-25-92, Formerly 38B-2.035, Amended 1-19-03, 7-18-06, Formerly 60BB-2.035, Amended_________.

 

73B-10.037 Public Use Forms.

Form NumberTitle              Effective Date

(3)(a): RT-6Employer’s Quarterly Report (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03951)

(b): RT-6AEmployer’s Quarterly Report Continuation Sheet

(R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03951)

(c): RT-6EWEmployer’s Quarterly Report for Employees Contracted

to Governmental or Nonprofit Educational Institutions

(R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03951)

(d): RT-6NEmployer’s Quarterly Report Instructions (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03951)

(e): RT-6NFEmployer’s Quarterly Report for Out-of-State Taxable

Wages (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03951)

(4)(a): RT-7Employer’s Reemployment Tax Annual Report for

Employers of Domestic Employees Only (R. 12/12)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03951)

(b): RT-7AApplication for Annual Filing for Employers of Domestic

Employees (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03951)

(5): RT-8ACorrection to Employer’s Quarterly or Annual Domestic

Report (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03951)

(6)(a): RT-28Election of Nonprofit Organization Method of Payment

Under the Florida Reemployment Tax Law (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03951)

(b): RT-28GElection of Public Employer Method of Payment Under the

Florida Reemployment Tax Law (R. 03/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03951)

(c): RT-28TIndian Tribe Election of Payment Method Under the

Florida Reemployment Tax Law (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03951)

(7): RT-40Indian Tribe Reemployment Tax Surety Bond (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03952)

(8): RT-89Reemployment Tax Instructions for Excess Wage

Computation (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03952)

(9): RTS-1CInformation for Nonprofit Organizations (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03952)

(10)(a): RTS-1SReport to Determine Succession and Application

for Transfer of Experience Rating Records (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03952)

(b): RTS-1SAList of Employees to be Transferred (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03952)

(11): RTS-2Voluntary Election to Become an Employer Under the

Florida Reemployment Tax Law (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03952)

(12): RTS-3Employer Account Change Form (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03952)

(13): RTS-5Application to Terminate Reemployment Tax Account

(R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03952)

(14)(a): RTS-6Employer’s Reciprocal Coverage Election (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)

(b): RTS-6AEmployer’s Reciprocal Coverage Election Supplemental

Attachment (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)

(c): RTS-6BEmployee Notice for Reemployment Tax Coverage

(Employer’s Reciprocal Coverage Election) (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)

(d): RTS-6CEmployee’s Consent Form Reciprocal Coverage Election

(R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)

(15): RTS-8Firm’s Statement of Claimant’s Work and Earnings

(R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)

(16): RTS-9Reemployment Tax Application for Agent Registration

(R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)

(17): RTS-10Reemployment Tax Agent/Client Change Form (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)

(18): RTS-70Application for Common Paymaster (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)

(19): RTS-71Quarterly Concurrent Employment Report (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)

(20): RTS-72Affidavit of Concurrent Employment (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)

(21): RTS-6061Independent Contractor Analysis (R. 01/13)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)