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) Record Contents. Records must contain true and accurate information regarding each worker as follows:

(a) Name and social security number; and,

(b) Place of employment within the State. For the purpose of this rule, the place of employment is to be recorded as the county in Florida in which the work was performed. The place of employment of a worker who performed work in more than one county is to be recorded as the county in Florida which serves as the worker’s base of operation; or, if the worker has no base of operations in Florida, the place of employment is to be recorded as the State of Florida at large; and,

(c) Beginning and ending dates of each pay period and dates on which work was performed during each pay period; and,

(d) Amount of remuneration paid to each worker for each pay period and dates of payment. If paid on an hourly or piece rate basis, the records must state for each day the remuneration earned on such basis and the date of payment. If paid on an hourly basis, the number of hours worked in each pay period must be recorded; and,

(e) Date(s) hired, re-hired, and returned to work after temporary separation from work, and the date(s) of separation; and,

(f) Special payments of any kind. All special payments, including bonuses, gifts, prizes, etc., must be recorded separately. The record must include the amount of money payments, reasonable cash value of other remuneration, the nature of such payments and, if appropriate, the period during which services were performed for such payments; and,

(g) The address of each location where payroll records are maintained.

(3) Failure to Maintain Records. An employing unit that fails to maintain and/or provide required records of employment will be determined liable effective on the date employment first occurred, as established by DOR using the best available information.

(4) Power of Attorney. An employing unit may authorize its representative to receive confidential tax records or information by submitting a power of attorney to DOR. DOR prescribes Form DR-835, Power of Attorney and Declaration of Representative, incorporated by reference in rule 12-6.0015, F.A.C.

(5) Reemployment Tax Agent.

(a) An employing unit may authorize its reemployment tax agent to directly receive confidential tax information from DOR. The employing unit must submit a Power of Attorney and Declaration of Representative (Form DR-835) to its reemployment tax agent. The reemployment tax agent must:

1. Serve as an agent for more than 100 employing units;

2. Maintain the power of attorney executed by the employing unit and provide a copy to DOR upon request;

3. Restrict access to the confidential reemployment tax information to specifically authorized personnel in compliance with the provisions of section 443.1715, F.S.;

4. Notify DOR by electronic means within 30 days when the agent no longer represents an employing unit; and,

5. Execute a Reemployment Tax Data Release Agreement (Form RT-19, incoporated by reference, https://www.flrules.org/Gateway/reference.asp?No=Ref-04811, in rule 73B-10.037, F.A.C.).

(b)1. To terminate a Reemployment Tax Data Release Agreement, the reemployment tax agent must provide written notice to DOR to the following address:

Account Management, Mail Stop 1-5730

Florida Department of Revenue

5050 W. Tennessee Street

Tallahassee, FL 32399-0160

2. The termination of a Reemployment Tax Data Release Agreement will take effect 15 days after receipt of the written notice to terminate.

3. DOR shall terminate a Reemployment Tax Data Release Agreement if the agent is not in compliance with the terms of the Agreement or any provision of chapter 443, F.S., by providing written notice to the reemployment tax agent. The termination of the agreement is effective upon the date of issuance by DOR.

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, 10-16-17.