To update the procedures governing the implementation of Florida’s Reemployment Assistance Program.

 

DEPARTMENT OF ECONOMIC OPPORTUNITY

Division of Workforce Services

RULE NOS.:RULE TITLES:

73B-10.025Reports Required of Liable Employers

73B-10.026Determinations to Liable Employers

73B-10.027Payment of Contributions

73B-10.028Delinquent Accounts

73B-10.031Succession and Transfer of Reemployment Experience

73B-10.032Employing Unit Records

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

73B-10.037Public Use Forms

PURPOSE AND EFFECT: To update the procedures governing the implementation of Florida’s Reemployment Assistance Program.

SUMMARY: Chapter 73B-10, Fla. Admin. Code (“F.A.C.”) sets forth procedures for the implementation of Florida’s Reemployment Assistance Program pursuant to Chapter 443, Florida Statutes. The Department seeks to update these rules through rule amendment. Specifically, the Department is amending Rule 73B-10.025, F.A.C., to remove an expiration date that no longer applies to a form. Rule 73B-10.026, F.A.C., is being amended to correct a statutory reference and remove unnecessary wording, while Rule 73B-10.027, F.A.C., is being amended to delete information about a procedure that is not performed. Rule 73B-10.028, F.A.C., is being amended to remove the requirement of the employer providing written requests for waivers, and Rule 73B-10.031, F.A.C., changes the word “employees” to “unit.” Rule 73B-10.032, F.A.C., is being amended to correct a grammatical error, and Rule 73B-10.035, F.A.C., seeks to add an applicable statutory reference and delete a provision concerning benefit determinations which is unnecessary.

In addition, changes are being made to the following forms listed at Rule 73B-10.037, F.A.C.: Form RTS-72 is updated to add the requirement that the employer provide the location of services which will aid in taxpayer understanding of concurrent employment. Forms RTS-1C and RT-6N are modified to correct the website address. Form RT-7 is being modified to include the thirty day time period set forth in Section 443.141(1)(b)1., FS.

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-10.025, .026, .027, .028, .031, .032, .035, and .037, F.A.C., have no adverse impact or regulatory costs which exceed any of the criteria established in Section 120.541(2)(a), Florida Statutes. These rules are therefore expected 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: 443.036(1) and (20), 443.071(2), 443.121, 443.1215, 443.1216, 443.131, 443.131(3), 443.1312, 443.1313, 443.141, 443.141(2), (2)(b), and (3), 443.151, 443.151(3)(c), (d), (4)(b), 443.163, 443.171, 443.171(1) ,(5),(6), and (7), 443.191, FS.

IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: July 25, 2017; 3:00 p.m.

PLACE: Department of Economic Opportunity, Caldwell Building, 107 E. Madison Street, Tallahassee, Florida 32399, Conference Room 110, and by teleconference by calling: 1(888)670-3525; Passcode: 9633615989 then #.

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: M. Linville Atkins, Office of General Counsel, Department of Economic Opportunity, 107 East Madison Street, MSC 110, Tallahassee, Florida

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

73B-10.025 Reports Required of Liable Employers.

(1) No change.

(2) No change.

(3) Special Reports.

(a) Employee Leasing Company Reports.

1. through 2. No change.

3. Paper Filing Allowed. Any employee leasing company that has less than 30 client companies as of October 1, 2009 may file the report electronically with the U.S. Bureau of Labor Statistics in accordance with subparagraph 2., above, or may complete Form BLS 3020, Multiple Worksite Report (expires 05/31/10), which shall be filed with DEO, Labor Market Statistics, 107 East Madison Street, MSC #G-020, Tallahassee, Florida 32399-4111. This form, together with its instructions, are incorporated herein by reference and may be obtained by contacting the DEO at the address above, or online at http://www.bls.gov/cew/forms/mwr_fl.pdf. Once an employee leasing company begins to file its report electronically, it may not thereafter elect to file any paper reports.

4. No change.

5. Filing Date. The first quarterly report required by subparagraph 1. is due no later than October 31, 2010. Each subsequent Quarterly reports quarterly report must be filed by the last day of the month immediately following the end of the calendar quarter – i.e. April, July, October, and January of each year. Delinquent reports are subject to penalties pursuant to Section 443.141(1)(b), F.S. If an employee leasing company fails to timely file the quarterly reports required by this rule, the DEO will report the employee leasing company to DOR and to the Department of Business and Professional Regulation.

(b) through (d) 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,                        .

 

73B-10.026 Determinations to Liable Employers.

(1) Notice of Benefits Paid and Charged, Invoiced, or Credited. A statement mailed to the employer within 30 days after the end of each calendar quarter will include the name and social security number of each claimant for whom benefits were charged, invoiced, or credited to the employer’s account during the previous calendar quarter. Notification to contributing employers is provided on Form RT-1, Notice of Benefits Paid. Notification to reimbursing employers is provided on Form RT-29, Reemployment Tax Reimbursement Invoice.

(a) Requests for Redetermination. The information contained on the notification regarding claimant and employer identity is conclusive and binding unless the employer files a written request for redetermination with DEO within 20 days of the mailing date of the notification. Such request will not serve to protest determinations, redeterminations, decisions, or orders issued pursuant to Section 443.151, F.S.

(b) Adjustment of Charges.

1. Contributing Employer. When DEO determines benefits charged to an employment record were paid in error or fraudulently obtained, the employment record will be adjusted to remove the erroneous charges. The credit will be applied to the calendar quarter during which the adjustment is made. However, when the employer timely protests the tax rate to DEO or DOR, or timely applies for a tax rate adjustment after determining the tax rate was adversely affected by the charge pursuant to Section 443.131(3)(i) 443.131(3)(h), F.S., the credit will be applied to the calendar year in which the benefit payments were charged.

2. No change.

(c) No change.

(4) No change.

Rulemaking 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, 7-18-06,                        , Formerly 60BB-2.026, Amended 6-2-14.

 

73B-10.027 Payment of Contributions.

(1) through (2) No change.

(3) Partial payments. When an employer has partially paid contributions for any period before the delinquent date, the taxable payroll for such period will be included in the employer’s annual or quarterly payroll in the proportion that contributions paid for the period bear to the contributions due for such period.

Rulemaking Authority 443.1317 FS. Law Implemented 443,036(10), 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, 7-18-06, 12-11-06,            , Formerly 60BB-2.027.

 

73B-10.028 Delinquent Accounts.

(1) through (3) No change.

(4) Waiver of Penalty and Interest. Pursuant to Sections 443.1316 and 443.141(1), F.S., DOR is authorized to waive imposition of interest or penalty when the employer requests a waiver and establishes files a written request for waiver establishing that imposition of interest or penalty would be inequitable, however, DOR will not consider a request for waiver of penalty until the employer has filed all reports due for the five years immediately preceding the request for waiver. Examples of inequity include situations where the delinquency was caused by one of the following factors:

(a) through (e) No change.

Rulemaking 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, 7-18-06, Formerly 60BB-2.028, Amended 6-2-14, .

 

73B-10.031 Succession and Transfer of Reemployment Experience.

(1) No change.

(2) Voluntary Transfer of Tax Rate.

(a) No change.

(b) Partial Succession.

1. through 3. No change.

4. Upon receipt of a complete, timely Form RTS-1SA, DOR will identify the employment records to be transferred, based on wages and benefit charges associated with the transferred unit employees, and issue written notification of the determination to the predecessor and successor employers. The transferred employment records will be applied to the successor’s records in the same calendar quarter that they are removed from the predecessor’s records. The successor will be liable for charges associated with benefits paid to transferred employees for any claim based on wages paid by the predecessor. DOR’s determination will become final and binding unless the successor or predecessor files a written request for reconsideration or appeal within the time permitted on the determination issued by DOR. Once the determination becomes final, no changes to the application or request for transfer of employment records will be permitted. DOR will revoke a previously approved transfer within three (3) years of the date of the partial succession if DOR determines the predecessor or successor submitted materially inaccurate or incomplete information.

(c) No change.

(3) No change.

Rulemaking Authority 443.1317 FS. Law Implemented 443.036(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 6-2-14,     .

73B-10.032 Employing Unit Records.

(1) Retention of Records. Each employing unit will maintain all records pertaining to remuneration for services performed. Such records must be maintained for a period of five years following the calendar year in which the services were rendered and must also be made available to DEO or DOR upon request. If the records are maintained outside of Florida, a resident agent must be designated in Florida, through which the records may be obtained by DEO or DOR.

(2) through (5) No change.

Rulemaking 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, 7-18-06, 12-27-06, Formerly 60BB-2.032, Amended 6-2-14, 12-30-14,                           .

 

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

(1) through (4) No change.

(5) Timely Protest.

(a)1. Determinations issued pursuant to Sections 443.1216, 443.131,and 443.1312, and 443.141, F.S., will become final and binding unless application for review and protest is filed with DOR within 20 days from the mailing date of the determination. If not mailed, the determination will become final 20 days from the date the determination is delivered.

2. Determinations issued pursuant to Section 443.141, F.S., will become final and binding unless application for review and protest is filed within 20 days from the mailing date of the determination. If not mailed, the determination will become final 20 days from the date the determination is delivered.

(b) No change.

(6) Acceptance or denial by DEO’s Director or the Director’s designee.

(a) Each timely application for review of tax rate, assessment, or redetermination issued pursuant to Sections 443.131(3)(i)1., (4)(b), 443.1312(3), 443.1313, and 443.141(2)(a), F.S., shall be considered by the Director or Director’s Designee. When a timely the application alleges facts which, if true, would entitle the applicant to a favorable redetermination, the Director or the Director’s designee will grant the application for review; otherwise the application shall be denied.

(b) No change.

(7) through (10) No change.

(11) Subpoenas.

(a) Upon written application of any party of record or upon the special deputy’s own motion, the special deputy may issue subpoenas pursuant to Section 443.171(6) 443.171(7), F.S., requiring the attendance of witnesses or production of records, files and memoranda at any hearing before a special deputy for the purpose of taking the testimony of such witnesses or inspecting such documents. The application for subpoena must include the full name and address of the witness for whom the subpoena is to be issued and the time and place for the witness to appear and/or produce documents. Requests for subpoenas duces tecum must describe with particularity the documents to be provided to the special deputy and parties. Any application for subpoena must be delivered to the office of the special deputy sufficiently in advance of the scheduled date of the hearing to allow service prior to hearing.

(b) through (d) No change.

(12) through (21) No change.

(22) Finality. Orders of the Director or the Director’s designee will become final when the time has expired for seeking judicial review, provided such review has not been invoked in accordance with Section 120.68, F.S.

Rulemaking Authority 443.1317 FS. Law Implemented 443.131(3), 443.141(2), (3), 443.151, 443.163, 433.171(1), (6), (7) FS. History–New 8-25-92, Formerly 38B-2.035, Amended 1-19-03, 7-18-06, Formerly 60BB-2.035, Amended 6-2-14, 2-2-15,                        .

 

73B-10.037 Public Use Forms.

(1) No change.

(2) Copies of these forms are available, without cost, by one or more of the following methods: 1) downloading the form from the DOR’s Internet site at www.myflorida.com/dor/forms; or, 2) calling DOR at 1(800)352-3671, Monday through Friday, 8:00 a.m. to 7:00 p.m. (Eastern Time); or, 3) visiting any local Department of Revenue Service Center; or, 4) writing the Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).

Form NumberTitleEffective Date

(3)(a): RT-6No change.

(b): RT-6ANo change.

(c): RT-6EWNo change.

(d): RT-6NEmployer’s Quarterly Report Instructions (R._____ 07/16)_______  7-25-16

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

(http://www.flrules.org/Gateway/reference.asp?No=Ref-07137)

(e): RT-6NFNo change.

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

Employees Only (R. ­­­­­______12/15)              _______11-25-14

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

(http://www.flrules.org/Gateway/reference.asp?No=Ref-04755)

(b): RT-7ANo change.

(5): RT-8ANo change.

(6): RT-19No change.

(6)(a): RT-28No change.

(b): RT-28GNo change.

(c): RT-28TNo change.

(7): RT-40No change.

(8): RT-89 No change.

(9): RTS-1CInformation for Nonprofit Organizations (R.____ 01/13)_______ 11-25-14

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

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

(10)(a): RTS-1SNo change.

(b): RTS-1SANo change.

(11): RTS-2No change.

(12): RTS-3No change.

(13): RTS-5No change.

(14)(a): RTS-6No change.

(b): RTS-6ANo change.

(c): RTS-6BNo change.

(d): RTS-6CNo change.

(15): RTS-8No change.

(16): RTS-9No change.

(17): RTS-10No change.

(18): RTS-70No change.

(19): RTS-71No change.

(20): RTS-72Affidavit of Concurrent Employment (R.____ 12/15)______ 12/2015

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

(http://www.flrules.org/Gateway/reference.asp?No=Ref-06224)

(21): RTS-6061No change.

Rulemaking Authority 443.1317 FS. Law Implemented 443.131, 443.141, 443.171(5) FS. History–New 1-19-03, Amended 7-8-04, 7-18-06, 12-27-06, Formerly 60BB-2.037, Amended 6-2-14, 11-25-14, 12-27-15, 7-25-16,                               .

 

NAME OF PERSON ORIGINATING PROPOSED RULE: M. Linville Atkins

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Cissy Proctor

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: 6/12/17

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: 6/20/17