Fla. Admin. Code Ann. R. 73B-10.027 - Payment of Contributions
(1) Remittance
with Quarterly Reports. Payment is to be submitted concurrently with quarterly
reports except for payment by electronic means which is to be submitted as
provided in paragraph (2)(a), of this rule. Contributions are payable for each
calendar quarter with respect to wages paid during such calendar quarter,
except as otherwise provided in this rule and sections 443.1312-.1313,
F.S.
(2) Due and Payable Dates.
(a) Except for payments remitted by
electronic means, contributions for the quarter ending March 31 are due April
30 and become delinquent on May 1; contributions for the quarter ending June 30
are due July 31 and become delinquent on August 1; contributions for the
quarter ending September 30 are due October 31 and become delinquent November
1; contributions for the quarter ending December 31 are due January 31 and
become delinquent February 1. Payments remitted by electronic funds transfer
(EFT), Internet, or other electronic means must be in compliance with the rule
provisions in chapter 12-24, F.A.C., incorporated herein by reference,
regarding payment by electronic means.
(b) The first contribution payment of an
employing unit which becomes an employer must include contributions for the
entire period of liability. Payment is due by the last day of the month
following the calendar quarter in which the employing unit:
1. Met the liability provisions of the law;
or
2. Elected, with written
approval by DOR, to become an
employer.
Notes
Rulemaking Authority 443.1317 FS. Law Implemented 443.121, 443.131 FS.
New 8-25-92, Formerly 38B-2.027, Amended 1-19-03, 7-18-06, 12-11-06, Formerly 60BB-2.027, Amended 10-16-17.
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