Fla. Admin. Code Ann. R. 73B-10.025 - Reports Required of Liable Employers
(1) Employer's Quarterly Reports.
(a) Each contributing and reimbursing
employer must file quarterly reports on Form RT-6, Employer's Quarterly Report,
incorporated by reference in Rule
73B-10.037, F.A.C., unless the
employer solely employs workers who perform domestic services and has been
approved by DOR to file reports annually pursuant to Section
443.131(1),
F.S. Employers who employed 10 or more employees in any quarter during the
preceding state fiscal year are required, pursuant to Section
443.163, F.S., to file the
quarterly reports, including corrections to those reports, online on DOR's
website at floridarevenue.com. Payrolling, as defined in Rule
73B-10.022, F.A.C., is not
permitted. Employers that engage in payrolling are subject to the penalties set
forth in Section 443.131(3)(g),
F.S.
(b) Each quarterly report
must:
1. Be filed with DOR by the last day of
the month following the calendar quarter to which the report applies, except
for reports filed by electronic means, which are to be filed as provided in
Rule 73B-10.023, F.A.C. However, an
employer reporting for the first time will have late penalty charges waived if
the employer filed the required reports within 15 consecutive calendar days
from the notification date of liability; and,
2. Be filed for each calendar quarter during
which the employer was liable, even if no contributions are payable. If there
was no employment during the calendar quarter to which the report applies, the
report must be completed to so reflect; and,
3. Include wages paid at regular and
irregular intervals during the calendar quarter; and,
4. Include commissions and bonuses and the
cash value of all remuneration paid in any medium other than cash during the
calendar quarter.
(2) Reports of Change in Status.
(a) Sale, transfer, cessation, or other
disposition of a business or part of a business. Each liable employer must
report any change in status to DOR by updating their account online on DOR's
website at floridarevenue.com, or by using Form RTS-3, Employer Account Change
Form, incorporated by reference in Rule
73B-10.037, F.A.C., or by
writing to DOR. The report must be signed by a person with authority to submit
such reports and:
1. Be reported on or before
the due date of the next quarterly report, and when applicable;
2. State the name and address of the person,
firm or corporation to whom all or part of the business was sold, transferred
or otherwise disposed; and,
3.
Include the name and address of the trustee, receiver, or other official placed
in charge of the business when the status change results from bankruptcy,
receivership or other similar situation; and,
4. Be made by the employer's court appointed
personal representative when the status change results from the death of an
employer or, in the event no personal representative is appointed by the heirs
succeeding in interest of the employer; and,
5. Be made by the former partners or joint
adventurers when the change is due to dissolution of a partnership or joint
venture.
(b) Other
Changes. Employers must report changes to business name, address, ownership,
officers, legal entity status (such as from sole proprietorship to corporation
or from partnership to limited liability company) and business operations by
updating their account online on DOR's website at floridarevenue.com, or by
completing Form RTS-3, Employer Account Change Form, or by writing to
DOR.
(3) Special Reports.
(a) Employee Leasing Company Reports.
1. Disclosure of Client Companies and Leased
Employees. In addition to the information required by Section
443.036(18),
F.S., each employee leasing company must file a multiple worksite report each
quarter that includes information for each client establishment and each
employee leasing company establishment as provided in subparagraphs 2. and 3.,
below:
2. Electronic Filing
Required. Each employee leasing company that has 30 or more client companies as
of October 1, 2009 must file the report electronically with the U.S. Bureau of
Labor Statistics. Each electronic report shall be submitted in the format
specified by the Bureau of Labor Statistics of the United States Department of
Labor, Quarterly Census of Employment and Wages, Electronic Data Reporting,
Appendix E - MWR File Format (PEO). This file format, together with its
instructions, are incorporated herein by reference and may be obtained online
at http://www.bls.gov/cew/cewedr11.htm (last modified Sept. 27, 2005). The sum
of the employment data and the sum of the wage data in this report must match
the employment and wages reported on Form RT-6, Employer's Quarterly
Report.
3. Paper Filing Allowed.
Any employee leasing company that has less than 30 client companies as of
October 1, 2009 may file the report electronically with the U.S. Bureau of
Labor Statistics in accordance with subparagraph 2., above, or may complete
Form BLS 3020, Multiple Worksite Report, which shall be filed with DEO, Labor
Market Statistics, 107 East Madison Street, MSC #G-020, Tallahassee, Florida
32399-4111. This form, together with its instructions, are incorporated herein
by reference and may be obtained by contacting the DEO at the address above, or
online at http://www.bls.gov/cew/forms/mwr_fl.pdf. Once an employee leasing
company begins to file its report electronically, it may not thereafter elect
to file any paper reports.
4.
Transition to Electronic Filing. When an employee leasing company attains 30
client companies it must transition from paper filing to electronic filing. An
employee leasing company must file electronically within three quarters
following the quarter in which it exceeds 29 client companies. Any employee
leasing company that registers to conduct business in Florida after October 1,
2009 must file electronically if it has 30 or more client companies as of that
date. Any such employee leasing company must begin electronic filing within
three quarters following the quarter in which it begins to conduct business in
Florida. The employee leasing company must continue to file Form BLS 3020,
Multiple Worksite Report with the DEO until it is able to file electronic
reports.
5. Filing Date. Quarterly
reports must be filed by the last day of the month immediately following the
end of the calendar quarter - i.e. April, July, October, and January of each
year. Delinquent reports are subject to penalties pursuant to section
443.141(1)(b),
F.S. If an employee leasing company fails to timely file the quarterly reports
required by this rule, the DEO will report the employee leasing company to DOR
and to the Department of Business and Professional
Regulation.
(b) Report of
Work and Earnings. During an investigation of eligibility for benefits, an
employing unit must, if requested by DEO or DOR, complete Form RTS-8, Firm's
Statement of Claimant's Work and Earnings, incorporated by reference in Rule
73B-10.037, F.A.C.
(c) Independent Contractor Questionnaire. An
employing unit must, if requested by DEO or DOR, complete Form RTS-6061,
Independent Contractor Analysis, incorporated by reference in Rule
73B-10.037, F.A.C., when
additional information is necessary to establish whether workers are employees
or independent contractors.
(d)
Annual Reporting of Certain Domestic Workers.
1. Application. An employer whose employees
perform only domestic services may elect to report wages and pay taxes annually
instead of quarterly, pursuant to Section
443.131(1),
F.S., by completing and filing application Form RT-7A, Application for Annual
Filing for Employers of Domestic Employees, incorporated by reference in Rule
73B-10.037, F.A.C., with DOR by
December 1 of the year preceding the calendar year the annual reporting period
will begin. DOR will issue written notification of approval or denial to the
applicant within 30 days after receipt of a completed application. An employer
whose application is approved does not need to resubmit an application for
consecutive subsequent years. An employer whose application is denied will have
20 days from the mailing date of the notification of denial to file a written
protest with DOR. The protest will be governed by the provisions of Rule
73B-10.035, F.A.C.
2. An employer who is approved must report
wages and pay taxes annually by filing Form RT-7, Employer's Reemployment Tax
Annual Report for Employers of Domestic Employees Only, incorporated by
reference in Rule 73B-10.037, F.A.C., in
accordance with the instructions contained on the form. However, an employer
required to file by electronic means must file Form RT-7 by electronic means
and concurrently pay taxes by electronic means in accordance with subsection
73B-10.023(2),
and paragraph 73B-10.027(2)(a),
F.A.C.
3. An employer who ceases to
qualify for annual reporting and payment or voluntarily discontinues annual
reporting and payment or is terminated from the annual reporting and payment
program for failure to timely furnish wage information must file with DOR, no
later than the last day of the month following the calendar quarter in which
the disqualification or termination occurred, all quarterly wage and tax
reports due for all completed calendar quarters and pay all amounts due. Any
request to discontinue annual reporting must be submitted in writing to DOR and
include the employer's reemployment tax account number and the date the
discontinuation is to be effective. An employer whose participation has been
terminated by DOR will have 20 days from the mailing date of the notice of
termination to file a written protest with DOR. Pending the final resolution of
the protest, the employer must timely file quarterly reports and pay all taxes
due. The protest will be governed by the provisions of Rule
73B-10.035, F.A.C.
4. Reapplication.
a. An employer who terminates or is
disqualified from annual reporting and payment may reapply by completing and
filing Form RT-7A with DOR no later than December 1 of the year following
disqualification or termination. Upon re-application, an employer who timely
furnished all required wage information and paid taxes due will be reconsidered
for annual reporting effective January 1 of the calendar year following
re-application.
b. An employer of
domestic employees who ceased to participate in annual reporting pursuant to a
voluntary written request, may reapply by completing and filing Form RT-7A with
DOR no later than December 1 of the year following disqualification or
termination to be considered for annual reporting of wages and paying taxes
commencing January 1 of the following
year.
(4) 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 443.1216, 443.131, 443.141, 443.163, 443.171(5) FS.
New 8-25-92, Formerly 38B-2.025, Amended 1-19-03, 7-18-06, 2-24-10, Formerly 60BB-2.025, Amended 6-2-14, 10-16-17, 2-24-21.
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