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-10.036Unemployment Compensation Tax for Indian Tribes
73B-10.037Public Use Forms
NOTICE OF CHANGE
Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 40, No. 34, February 19, 2014 issue of the Florida Administrative Register.
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 FS. 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.
(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
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)(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 Number Title Effective Date
(3)(a): RT-6 Employer’s Quarterly Report (R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03951)
(b): RT-6A Employer’s Quarterly Report Continuation Sheet
(R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03951)
(c): RT-6EW Employer’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-6N Employer’s Quarterly Report Instructions (R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03951)
(e): RT-6NF Employer’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-7 Employer’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-7A Application for Annual Filing for Employers of Domestic
Employees (R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03951)
(5): RT-8A Correction to Employer’s Quarterly or Annual Domestic
Report (R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03951)
(6)(a): RT-28 Election 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-28G Election 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-28T Indian 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-40 Indian Tribe Reemployment Tax Surety Bond (R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03952)
(8): RT-89 Reemployment Tax Instructions for Excess Wage
Computation (R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03952)
(9): RTS-1C Information for Nonprofit Organizations (R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03952)
(10)(a): RTS-1S Report 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-1SA List of Employees to be Transferred (R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03952)
(11): RTS-2 Voluntary 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-3 Employer Account Change Form (R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03952)
(13): RTS-5 Application to Terminate Reemployment Tax Account
(R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03952)
(14)(a): RTS-6 Employer’s Reciprocal Coverage Election (R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)
(b): RTS-6A Employer’s Reciprocal Coverage Election Supplemental
Attachment (R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)
(c): RTS-6B Employee 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-6C Employee’s Consent Form Reciprocal Coverage Election
(R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)
(15): RTS-8 Firm’s Statement of Claimant’s Work and Earnings
(R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)
(16): RTS-9 Reemployment Tax Application for Agent Registration
(R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)
(17): RTS-10 Reemployment Tax Agent/Client Change Form (R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)
(18): RTS-70 Application for Common Paymaster (R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)
(19): RTS-71 Quarterly Concurrent Employment Report (R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)
(20): RTS-72 Affidavit of Concurrent Employment (R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)
(21): RTS-6061 Independent Contractor Analysis (R. 01/13)
(http://www.flrules.org/Gateway/reference.asp?No=Ref-03953)
