Fla. Admin. Code Ann. R. 73B-10.023 - General Reporting Information
(1)
Filing date. The postmark date will be the filing date of any report, protest,
appeal or other document mailed to the DEO or DOR. The term "postmark date"
includes the postmark date affixed by the United States Postal Service or the
date on which the document was delivered to an express service or delivery
service for delivery to DEO or DOR. The date of receipt will be the filing date
of any report, protest, appeal, or other document faxed to DEO or DOR. It is
the responsibility of each employing unit to maintain a current address of
record with DOR. It is the responsibility of each claimant to maintain a
current address of record with DEO throughout the benefit year or extended
benefit period.
(2) Filing method.
Reports must be filed in the manner prescribed on the reporting form, including
the worker's social security number when required. Reports filed by electronic
means must be in compliance with Chapter 12-24, F.A.C., incorporated by
reference.
(3) Reporting Wages
Paid. Wages are considered paid when:
(a)
Actually received by the worker; or
(b) Made available to be drawn upon by the
worker; or
(c) Brought within the
worker's control and disposition, even if not possessed by the
worker.
(4) Incomplete
reports.
(a) Any required report incomplete as
to detail in accordance with instructions thereon is not deemed a report and
the employer is subject to the penalties imposed by Section
443.141(1)(b),
F.S., until the filing of a signed and completed report in a format approved by
the DOR.
(b) DOR will notify
employers of incomplete reports by letter and specify the information that is
erroneous, incomplete, or insufficient.
(5) Corrected Reports.
(a) Corrected Reports. Corrected reports must
be filed as directed by DEO or DOR or as determined necessary by the employing
unit. The decision of DEO or DOR will prevail when there is disagreement
whether a corrected report is necessary.
(b) Corrected Quarterly or Annual Reports.
Employers who are required, pursuant to Section
443.163 F.S., to file quarterly
reports online on DOR's website at floridarevenue.com are also required to file
corrections to those reports online. Employers not required to file reports
online may make corrections to quarterly or annual reports on Form RT-8A,
Correction to Employer's Quarterly or Annual Domestic Report, incorporated by
reference in Rule 73B-10.037, F.A.C. Corrections
to quarterly reports may also be made online at DOR's website,
floridarevenue.com.
(6)
Extensions of Time for Filing Reports. Pursuant to Section
443.141(1)(b),
F.S., when a written request for an extension of time for filing a required
report is received prior to the report's delinquent date, DOR will grant an
extension not to exceed 30 days. Reports received within an approved extension
period will be considered timely.
(7) This rule is subject to sunset in
accordance with the Governor's November 11, 2019 directive. Within five years
after the effective date, DEO shall review this rule and determine whether this
rule is still necessary. If this rule is determined to no longer be necessary,
then DEO will repeal the rule.
Notes
Rulemaking Authority 443.1317 FS. Law Implemented 443.131, 443.141, 443.171 FS.
New 8-25-92, Amended 12-28-97, Formerly 38B-2.023, Amended 1-19-03, 7-18-06, Formerly 60BB-2.023, Amended 6-2-14, 2-24-21.
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