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Form RT-800058 Fillable What Employers Need to Know about Reemployment Tax R.09/15
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
Agricultural Labor Any service performed on a farm in the employ of the owner tenant Casual Labor Work that is not in the course of the employer s regular trade or business change your business or change your business structure Direct sellers who are contracted to sell or solicit consumer goods in homes or places Employee A person who is subject to the will and control of the employer as to what Employee Leasing Company An employee leasing company is an employing unit that Employees of a church or convention or association of churches; or of organizations Employment Any service done by an employee for the employer Independent Contractor A person not subject to the will and control of the employer Limited Liability Company (LLC) A limited liability company is treated the same as it is move sell or close your business Officers of a Corporation Any officer of a corporation performing services for the Persons under age 18 delivering or distributing newspapers S Corporation Salaries paid to corporate officers are considered wages All or part of Salesperson Any individual paid solely by commission under your direction and control Service for government by elected officials; members of the legislature and judiciary; Service performed by an individual for remuneration for a private for profit delivery or Service performed by an inmate of a penal institution (work release programs) Services for a school college or university by a student enrolled and attending classes Services performed as a student nurse in a hospital or nurses training school a medical Services performed by aliens in agricultural labor who have entered the United States Services performed by nonresident aliens who are temporarily present in the United Services performed for a son daughter or spouse; or by children under the age of 21 for Speech occupational and physical therapists who are not salaried and working Students working for credit in a school program such as CBE or DCT Work on a fishing vessel under ten net tons You are a domestic employer with a cash payroll of $1 000 or more in a calendar You are a nonprofit organization as defined in section (s ) 3306(c)(8) of the Federal You are a state county city or joint governmental unit; or You are an agricultural employer and have five or more workers for a day (or portion of a You are an Indian tribe or tribal unit You are liable for federal unemployment tax; You have one or more employees for a day (or portion of a day) during any 20 weeks in You have quarterly payroll of $1 500 or more in a calendar year; You purchase all or part of a liable business or the combination of your existing payroll $7 000 for the year is excess wages and is not subject to tax Excess wages can never be $7 000 in wages paid to each employee during a calendar year is taxable Any amount over 101(a) (15)] of the Immigration and Nationality Act 7 of the last 9 quarters immediately preceding the quarter for which the rate is effective 800 352 3671 877 846 8770 a calendar year; A late filing penalty is charged at $25 per month or fraction of a month that a report is A liable employer must display the poster To Employees (RT 83) where all employees can see A new business must report its initial employment in the month following the calendar quarter in about Reemployment Tax Account Change Form (RTS 3) from our website agricultural or horticultural commodity or in connection with the maintenance or An employer liable for reemployment tax may select an annual filing option if all the employees An employer that is not required to pay reemployment tax may elect to voluntarily provide an employer who employed ten or more employees in any quarter during the preceding state An employing unit that files an erroneous incomplete or insufficient report shall be billed a and barbers who are paid solely by commission If they are paid by salary only or salary and commission both are taxable and subject to reemployment tax There is no federal and which is occasional incidental or irregular Do not confuse casual labor with Annual Filing Option for Domestic Employers Application (Form DR 1) are performing services for the business can be considered wages as public records Collection of your SSN is authorized under state and federal law Visit our Assistance Program at 877 846 8770 assistance to jobless workers their families and the business community awards and the cash value of all payments in any medium other than cash The cash value of basis Regardless of the method of payment these employers must submit wage reports each by all Your payments go into a fund from which monies are paid to eligible claimants After a by dividing the total benefits charged to the account by the taxable payroll reported for the first calendar months after the calendar month the employee stopped working are wages Tips are Call Taxpayer Services Monday through Friday 8 a m to 7 p m ET excluding holidays at can obtain a waiver from electronic filing if you have a valid business reason There is no capacity that ordinarily does not require more than eight hours per week Change of Address or Business Status Claims for Benefits classified for federal income tax purposes A person performing services for an LLC compensation is received for such services Compensation other than dividends upon convenience of the employer corporation is an employee of the corporation during tenure of office even when no corporations cost in the price of the goods or services you sell Thus the burden of reemployment is shared covered wages if received while performing services that constitute employment and are date of notification (date printed on the rate notice) day) during any 20 weeks in a calendar year or a $10 000 cash payroll in any calendar Definitions delinquent Interest is charged on the unpaid tax from the original due date until the tax is paid Department of Economic Opportunity Reemployment Assistance Program Appeals must be Department of Revenue It is one of your business costs Workers do not pay reemployment directly related to sales disqualification reasons go to: www floridajobs org due Each report must show the employee s name social security number gross wages and earned tax rate An Application to Select Filing Period for Employers Who Employ ONLY Electronic Filing and Payment employee The penalty for failure to pay the tax electronically is $50 for each remittance You Employees Who Perform Domestic Services (RT 7A) must be submitted by December 1 to Employers have one month after the end of each quarter to file reports and pay tax To avoid employers is vital to the establishment of a claimant s right to benefits You must furnish Employment Not Covered exclusively perform services that constitute domestic service and the employer is eligible for an Experience Rating Records (RTS 1S) filed timely must be in writing and must clearly state your reasons for appeal fiscal year (July 1 June 30) Florida Florida Department of Revenue What Employers Need to Know about Reemployment Tax Page 1 Florida Department of Revenue What Employers Need to Know about Reemployment Tax Page 2 Florida Department of Revenue What Employers Need to Know about Reemployment Tax Page 3 Florida Department of Revenue What Employers Need to Know about Reemployment Tax Page 4 Florida Department of Revenue What Employers Need to Know about Reemployment Tax Page 5 Florida Department of Revenue What Employers Need to Know about Reemployment Tax Page 6 For appeals information contact the Department of Economic Opportunity Reemployment For claims and benefits information contact the Department of Economic Opportunity at for electronic filing and payment For Information and Forms For more information about the claims process including qualification requirements and For reemployment tax information and forms except Form BLS 3020: form and stay with the chosen method for at least two years More information is available in general public is aware that the person is an independent contractor Go to www myflorida com/dor and click on Surveys greater than gross wages has a valid and active license under Chapter 468 Florida Statutes (F S ) hearing to resolve disputes The Department of Revenue will make every attempt to resolve How Are We Doing? How Much Do You Pay? identifiers for the administration of Florida s taxes SSNs obtained for tax administration If you: Important to Report Timely in the Short Time Compensation Program The Reemployment Tax Rate Notice (RT 20) is included in a written statement furnished by the employee to the employer Payments made including authorized exceptions informal protests If not resolved formal protests and appeals will be directed to the Information for Nonprofit Organizations (RTS 1C) available on our website information timely when requested This is to your advantage because it helps protect your tax is an employee The law provides exemption for insurance agents real estate agents it Posters are also available in Spanish (RT 83SP) Law will receive benefits if they are eligible and qualified Prompt and accurate information from LLC treated as a partnership for federal income tax purposes is an employee A mailed to each employer in December You may appeal the tax rate within 20 days from the manner as any new employing unit meals and lodging will be exempt if it is included as a condition of employment for the merging into another business to be the continuing entity) If you qualify because you have not messenger service if certain conditions are met more employees for a day (or portion of a day) during any 20 weeks in a calendar year; more employers in any quarter during the preceding state fiscal year (July 1 June 30) Multiple Worksite Report (BLS 3020) must be submitted must be done and how it is done must exist to all partners or there is no exemption This exemption does not apply to Nonprofit organizations governmental agencies and Indian tribes are given the option of paying obligation If you do not have Internet access you can complete a paper Florida Business Tax of the previous employer along with the responsibility of paying any outstanding amounts due One goal of the Reemployment Assistance Program Tax Law is to provide a fair and impartial operated primarily for religious purposes that are operated supervised controlled or operation of farm equipment or grounds opinions court cases and publications or any other operator of a farm in connection with the production or harvesting of any or employment and that of the business you purchased meets the liability criteria; other than a partner or exempt employee of a partnership performing services for an other than a permanent retail establishment and whose substantial remuneration is paid to employees who worked in another state and are transferred to Florida Their out of state paid wages for a year you must apply for termination of coverage by April 30 of the following penalty and interest you must report and pay your tax on time Unpaid tax will affect your future penalty of $50 or 10% of any tax due whichever is greater The penalty shall not exceed $300 per report performed performing services for an LLC treated as a sole proprietorship for federal income tax person other than the sole proprietor or an exempt employee of a sole proprietorship Please give us your feedback on this publication by taking our one minute survey predecessor to determine taxable wages Form RT 6NF allows you to report out of state wages principally supported by a church or convention or association of churches Program Law (RTS 2) available on our website Protest and Appeal purposes are confidential under ss 213 053 and 119 071 F S and not subject to disclosure purposes is an employee A single member LLC may be treated as a corporation or a pursuant to a written contract with a home health agency as defined in s 400 462 F S pursuant to s 1184(c) [formerly s 214(c)] and s 1101(a)(15)(H) [formerly qualify for annual filing in the next calendar year qualifying period employers with a stable employment history will receive a lowered tax rate quarter If an employer chooses to change the method of paying it must sign a special election quarter; R 09/15 rate Information must be complete accurate and factual Reemployment assistance gives partial temporary income to workers who lose their jobs reemployment coverage for its workers To apply for voluntary coverage complete and submit Reference Material regarding the state and federal law governing the collection use or release of SSNs reimbursable employer must repay benefits paid to former employees on a dollar for dollar remain in effect until the employer has reported for 10 quarters The account will then be rated Reporting Wages RT 800001 Employer Guide to Reemployment Assistance Benefits RT 800002 Employer Guide to Reemployment Tax RT 800058 s 101(a)(15)(H)] of the Immigration and Nationality Act school intern in a hospital or a hospital patient services are not subject to reemployment tax These exemptions include: shares of stock and board of director fees is presumed to be payment for services Sick and accident disability payments paid by an employing unit to an employee in the six Social security numbers (SSNs) are used by the Florida Department of Revenue as unique sole proprietorship for federal income tax purposes Some types of work are not covered by Reemployment Assistance and some wages paid for States as non immigrants under subparagraph (F) or (J) of s 1101(a) (15) [formerly s Statistics at 800 672 4664 Successors must complete the Report to Determine Succession and Application for Transfer of tax and employers must not make payroll deductions for this purpose The consumer bears this Tax Laws Our online Revenue Law Library contains statutes rules legislative changes tax rate Reports and payments sent by mail are considered filed and paid as of the postmark taxable wages paid to each employee during the calendar quarter If an employer is operating temporary or part time employment A corporation cannot have casual labor Termination of Coverage the distribution of income paid to corporate officers who are active in the business and The employer does not control or direct the manner or method of job performance The The maximum tax rate allowed by law is 0540 (5 4 percent) except for employers participating The one exception would be employers liable by succession who choose to accept the tax rate The penalty for failure to file a report by electronic means is $50 per report and $1 for each The report must list total wages paid to covered workers excess wages taxable wages and tax The site will guide you through an application interview that will help you determine your tax The tax rate for new employers is 0270 (2 7 percent) Effective January 1 2015 the first the voluntary Election to Become an Employer Under the Florida Reemployment Assistance their father or mother When the employing unit is a partnership an exempt relationship their reemployment insurance costs by the tax paying method or the reimbursable method The there those serving on a temporary basis in cases of fire storm etc ; or serving in an advisory through no fault of their own and are able and available for work The purpose is to provide To obtain Form BLS 3020 contact the Department of Economic Opportunity Labor Market treated as a corporation for federal income tax purposes is an employee A person two business units and the secondary unit(s) has a cumulative total of at least ten employees a under a workers compensation law are not wages Unemployed workers who are covered under the Florida Reemployment Assistance Program Unemployment Tax Act and s 501(c)(3) of the Internal Revenue Code and have four or unemployment tax exemption for barbers paid solely by commission Visit our website at www myflorida com/dor Voluntary Coverage Wages Wages are payments for services in employment including commissions bonuses back pay wages have been paid Once liability is terminated you must reestablish liability in the same Wages must be reported on an Employer s Quarterly Report (RT 6) wages that were already taxed are credited when calculating taxable wages reportable to waiver from electronic payment We will mail instructions for complying with these requirements to filers who meet the threshold website at www myflorida com/dor and select Privacy Notice for more information What Employers Need to Know What is Reemployment Assistance? When a business is transferred the successor may count wages paid to an employee by the When a new employer becomes liable for the tax the rate is 0270 (2 7 percent) and will which employment begins You can register to collect and/or report tax through our website Who is Liable for Reemployment Tax? Who Pays for Reemployment Assistance? year Contact the Department in writing to close the account of a closed business after the final year or if the business closes (which is different than just selling assets selling stock or You are liable if you meet any of the following conditions: You can submit the new information about your business online or download an Employer You must file your Employer s Quarterly Report (RT 6) and pay the tax electronically if you are You must file your RT 6 electronically if you are an agent who prepared and reported for 100 or You must notify the Department You the employer pay for reemployment assistance through a tax managed by the Florida You will be eligible for termination if you have not met any liability criteria for an entire calendar Your Tax Rate