Definitions, General Information, Initial Reports and Notification of Liability, Reports Required of Liable Employers; Filing of Reports by Electronic Means, Determinations to Liable Employers, Payment of Contributions, Delinquent Accounts, Changing ...

DEPARTMENT OF MANAGEMENT SERVICES
Agency for Workforce Innovation

RULE NO: RULE TITLE
60BB-2.022: Definitions
60BB-2.023: General Information
60BB-2.024: Initial Reports and Notification of Liability
60BB-2.025: Reports Required of Liable Employers; Filing of Reports by Electronic Means
60BB-2.026: Determinations to Liable Employers
60BB-2.027: Payment of Contributions
60BB-2.028: Delinquent Accounts
60BB-2.029: Changing Methods of Reporting - Nonprofit and Governmental Employers
60BB-2.032: Employing Unit Records
60BB-2.035: Protests of Liability, Assessment, Reimbursements, and Tax Rate - Special Deputy Hearings
60BB-2.036: Unemployment Compensation Tax - Indian Tribe
60BB-2.037: Public 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.32,No.14, April 7, 2006 issue of the Florida Administrative Weekly.

SUMMARY OF CHANGE: In response to suggestions made at the public hearing on May 16, 2006, the Agency is making the following changes:

 

60BB-2.022 Definitions.

No change.

 

Specific Authority 443.1317 FS. Law Implemented 443.036(11), 443.1217, 443.131, 443.1316, 443.141, 443.171 FS. History–New 8-25-92, Amended 12-28-97, 12-23-98, 5-3-99, Formerly 38B-2.022, Amended 1-19-03.

 

60BB-2.023 General Reporting Information.

No change.

 

Specific 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.

 

60BB-2.024 Employer Registration Reports and Determinations of Liability.

No change.

 

Specific Authority 443.1317 FS. Law Implemented 443.131, 443.141(2), 443.171(5) FS. History–New 8-25-92, Formerly 38B-2.024, Amended 1-19-03.

 

60BB-2.025 Reports Required of Liable Employers.

(1) Employer’s Quarterly Reports.

(a) Each contributing and reimbursing employer must file quarterly reports on Form UCT-6, Employer’s Quarterly Report, incorporated by reference in Rule 60BB-2.037, F.A.C. unless the employer solely employs workers who perform domestic services and has been approved by the Department to file reports annually pursuant to Section 443.131(1), Florida Statutes.  Payrolling, as defined in Rule 60BB-2.022, F.A.C., is not permitted.  Employers that engage in payrolling are subject to the penalties set forth in Section 443.131(3)(g), Florida Statutes.

(b)  No change.

(2)  No change.

(3)  No change.

 

Specific Authority 443.1317 FS. Law Implemented 443.036(18), 443.131, 443.141, 443.163, 443.171(5) FS. History–New 8-25-92, Formerly 38B-2.025, Amended 1-19-03,________.

 

60BB-2.026 Determinations to Liable Employers.

No change.

 

Specific Authority 443.1317 FS. Law Implemented 443.131(3), 443.1312, 443.1313, 443.141(2)(b), 443.151(3)(c),(d), (4)(b) FS. History–New 8-25-92, Formerly 38B-2.026, Amended 1-19-03.

 

60BB-2.027 Payment of Contributions.

No change.

 

Specific Authority 443.1317 FS. Law Implemented 443.121, 443.131, 443.141, 443.171(1), 443.191 FS. History–New 8-25-92, Formerly 38B-2.027, Amended 1-19-03.

 

60BB-2.028 Delinquent Accounts.

No change.

 

Specific Authority 443.1317 FS. Law Implemented 443.121(4), 443.131, 443.1312, 443.1313, 443.1315, 443.141 FS. History–New 8-25-92, Amended 12-23-98, Formerly 38B-2.028, Amended 1-19-03.

 

60BB-2.029 Changing Methods of Financing Benefits – Nonprofit and Public Employers.

No change.

 

Specific Authority 443.1317 FS. Law Implemented 443.071(2), (3), 443.141(2), 443.171 FS. History–New 8-25-92, Formerly 38B-2.032, Amended 1-19-03.

 

60BB-2.032 Employing Unit Records.

No change.

 

Specific Authority 443.1317 FS. Law Implemented 443.071(2), (3), 443.141(2), 443.171 FS. History–New 8-25-92, Formerly 38B-2.032, Amended 1-19-03.

 

60BB-2.035 Protests of Liability, Assessment, Reimbursements, and Tax Rate – Special Deputy Hearings.

No change.

 

Specific 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), 443.151,443.171(1),[(6),](7),(8),(9) FS. History–New 8-25-92, Formerly 38B-2.035, Amended 1-19-03.

 

60BB-2.036 Unemployment Compensation Tax For Indian Tribes.

No change.

 

Specific Authority 443.1315(7), 443.1317 FS. Law Implemented 443.1315 FS. History–New 7-29-03.

 

60BB-2.037 Forms.

(1) The following forms are incorporated into this Chapter by reference.

(a) Form DR-1, Application to Collect and/or Report Tax in Florida (Rev. 07/06).

(b) LES Form UCS-2A, Questionnaire for Voluntary Election of Unemployment Compensation Coverage (Rev. 09/01).

(c) Form UCS-1S, Report to Determine Succession and Application for Transfer of Experience Rating Records (Rev. 01/06).

(d) Form UCS-1SA, List of Employees Employed in the Transferred Unit (05/06).

(e)(d) Form UCS-2, Voluntary Election to Become an Employer Under the Florida Unemployment Compensation Law (Rev. 08/01).

(f)(e) Form UCS-3, Employer Account Change Form (Rev. 01/06).

(g)(f) Form UCS-6, Employers Reciprocal Coverage Election (Rev. 12/00).

(h)(g) Form UCS-6061, Independent Contractor Analysis (Rev. 11/05).

(i)(h) Form UCS-70, Application for Common Paymaster (Rev. 08/01).

(j)(i) Form UCT-1, Notice of Benefits Paid (Rev. 05/03).

(k)(j) Form UCT-6, Employer’s Quarterly Report (Rev. 01/06).

(l)(k) Form UCT-7, Annual Report for Employers of Domestic Employees Only (Rev. 08/04).

(m)(l) Form UCT-7A, Application to Select Filing Period for Employers who Employ ONLY Employees who Perform Domestic Services (Rev. 06/03).

(n)(m) Form UCT-8A, Correction to Employer’s Quarterly or Annual Domestic Report (UCT-6) (Rev. 05/04).

(o)(n) Form UCT-18, Notice of Tax Lien (Rev. 07/04).

(p)(o) Form UCT-20, Unemployment Compensation Tax Rate Notice (Rev. 01/06).

(q)(p) Form UCT-27, Unemployment Tax Notice of Tax Action (Rev. 09/04).

(rq) Form UCT-28T Indian Tribe Election of Payment Method Under the Unemployment Compensation Law (Rev. 08/02).

(s)(r) Form UCT-29, Unemployment Compensation Reimbursement Invoice (Rev. 01/05).

(t)(s)  Form UCT-40 Indian Tribe Unemployment Surety Bond (Rev. 05/03).

(u)(t) Form UCT-50T, Magnetic Media Reporting Transmittal (Rev. 01/01).

(v)(u) Form UCTFL06A, Incomplete Report Notice (Rev. 05/01).

(w)(v) Form UCTFL16F, Notification of Audit Results (Rev. 01/04).

(x)(w) Form UCT-FL13A, Missing Wage Report (Rev. 05/01).

(y)(x) Form UCT-62, Power of Attorney for Unemployment Tax (Rev. 11/05).

(z)(y) Form UCS-8, Firm’s Statement of Claimant’s Work and Earnings (Rev. 07/03).

(2)  No change.

 

Specific Authority 443.1317 FS. Law Implemented 443.131, 443.141, 443.171(5), FS. History–New 1-19-03, Amended_______.