73B-10.022. Definitions

For the purpose of administering Chapter 443, F.S., the following definitions apply:

(1) Address of record: The mailing address of a claimant, employing unit, or authorized representative, provided in writing to the Department of Economic Opportunity, and to which Department shall mail correspondence.

(2) Department: Department of Economic Opportunity.

(3) Cash Value of Board, Lodging, or Other Payment in Kind: When, pursuant to Section 443.1217, F.S., board, lodging or other payments in kind are determined to be wages:

(a) The value of a place of residence is the greater of:

1. The amount agreed upon in the contract of hire, or

2. The fair market rental value of the property.

(b) The value of lodging includes the cost of utilities, such as heat, electricity, gas, water, and sewer service.

(c) The value of meals is as agreed upon in the contract of hire or, where no such agreement exists, at the same rate provided for State of Florida Class C travel subsistence as defined in Section 112.061(6)(b), F.S.

(4) Casual Labor: In accordance with 26 C.F.R. 31.3306(c)(3)-1, services performed for a corporation do not come within the casual labor exception provided in Section 443.1216(13)(s), F.S.

(5) Computation of time: In computing any period of time prescribed, calendar days are counted; the date of issuance of a notice is not counted. The last day of the period is counted unless it is a Saturday, Sunday, or holiday; in which event the period will run until the end of the next day that is not a Saturday, Sunday, or holiday. Holidays are those dates designated by Section 110.117(1) and (2), F.S., and any other day that the offices of the United States Postal Service are closed.

(6) DOR: The Department of Revenue, which pursuant to Section 443.1316, F.S., is designated as the tax collection service provider for DEO.

(7) Payrolling: As used in Rule 73B-10.025, F.A.C., “payrolling” refers to a practice which is not authorized by law, whereby payrolls for two or more employers are consolidated for tax purposes with one employer reporting for the other(s), when none of the employers is licensed by the Florida Department of Business and Professional Regulation as an employee leasing company or has been approved by DOR  as a common paymaster.

(8) Wages:

(a) Gross wages: Total wages for insured employment.

(b) Excess wages: The difference between total wages and taxable wages.

(c) Taxable wages: That portion of an employer’s payroll upon which contributions are due.

Rulemaking 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, 7-18-06, Formerly 60BB-2.022.