To provide electronic options for filing documents by employers for ease of filing; to help provide for additional identity protection measures; and to ensure forms are compliant with statutory requirements and up to date.....

 

DEPARTMENT OF ECONOMIC OPPORTUNITY

Division of Workforce Services

RULE NO.:RULE TITLE:

73B-10.025Reports Required of Liable Employers

PURPOSE AND EFFECT: To provide electronic options for filing documents by employers for ease of filing; to help provide for additional identity protection measures; and to ensure forms are compliant with statutory requirements and up to date.

SUMMARY: The rules are being amended to add language advising employers about the various electronic options available for filing, correcting and updating information; add language stating that only partial social security numbers will be mailed on a RT statement of benefits form for identity protection; and update the forms to comply with current statutory requirements.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the Agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: The Agency has previously performed a review of the statutory requirements and determined that rules 73B.10.023, .024, .025, .026, and .037, F.A.C., have no adverse impact or regulatory costs which exceed any of the criteria established in Section 120.541(2), F.S. These rules are therefore expected to be able to take effect without the need of being ratified by the Legislature.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

RULEMAKING AUTHORITY: 443.1317, FS.

LAW IMPLEMENTED: 443.1216, 443.131, 443.1312, 443.1313, 443.141, 443.151, 443.163, 443.171, FS.

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

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Dominique Young, Assistant General Counsel, Department of Economic Opportunity, 107 E. Madison Street, MSC 110, Tallahassee, Florida 32399, [e-mail], [phone]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

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. Employers who employed 10 or more employees in any quarter during the preceding state fiscal year are required, pursuant to Section 443.163, F.S., to file the quarterly reports, including corrections to those reports, online on DOR’s website at floridarevenue.com. 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) No change.

(2) Reports of Change in Status.

(a) Sale, transfer, cessation, or other disposition of a business or part of a business. Each liable employer must report any change in status to DOR by updating their account online on DOR’s website at floridarevenue.com, or by using Form RTS-3, Employer Account Change Form, incorporated by reference in Rule 73B-10.037, F.A.C., or by writing to DOR. The report must be signed by a person with authority to submit such reports and:

1.  through 5. No change.

(b) Other Changes. Employers must report changes to business name, address, ownership, officers, legal entity status (such as from sole proprietorship to corporation or from partnership to limited liability company) and business operations by updating their account online on DOR’s website at floridarevenue.com, or by completing in the manner required on Form RTS-3, Employer Account Change Form, or by writing to DOR.

(3) No change.

Rulemaking Authority 443.1317 FS. Law Implemented 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 6-2-14, 10-16-17,_______.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Dominique Young

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Dane Eagle

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: 10/21/2020

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: 10/30/20220