Fla. Admin. Code Ann. R. 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. ยง31.3306(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 sections
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.
Notes
Rulemaking Authority 443.1317 FS. Law Implemented 443.036(11), 443.1217, 443.131, 443.1316, 443.141, 443.171 FS.
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.
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