This rule is required by the creation of section 446.54, F.S., which establishes a pathway to reimburse employers, including school districts and Florida College System institutions, for the proportionate cost of workers’ compensation insurance premiums for students 18 years of age or younger who are in work-based learning opportunities. The rule will enable the employers, including school districts and Florida College System institutions, to submit invoices to the Florida Department of Education and receive appropriate reimbursements.