Fla. Admin. Code Ann. R. 73B-10.028 - Delinquent Accounts
(1) Application of
Partial Payments. When a delinquency exists in the account of an employer not
in bankruptcy and payment in an amount less than the total delinquency is
remitted, DOR will apply the payment to the delinquency in such manner as the
payer directs. In the absence of specific written directions from the employer,
DOR will apply a partial payment to billed quarters of delinquency first to
satisfy contributions, next interest, next penalty, next service fee, and then
filing fee, in each quarter in full before application of the remainder of such
payment to the next earlier quarter of delinquency. Once payment is applied
pursuant to these rules, the application of payment will not be changed unless
DOR made an application error.
(2)
Billing. As provided in section 443.131(3)(h)1., F.S., the term "incurred by"
will be applicable only after the indebtedness, determined in accordance with
section 213.24, F.S., has been billed,
but unpaid, for at least four (4) consecutive calendar quarters.
(3) Notice of Indebtedness Affecting Tax
Rates.
(a) Notice of indebtedness will be
issued by DOR. The notice will be mailed at least thirty days prior to the
effective date of rating to each employer whose tax rate may be affected. Such
indebtedness must be paid by the last day of the calendar quarter in which
notification was mailed.
(b) An
employer who is not notified of indebtedness because it was in an inactive
status, as defined in section
443.121(4),
F.S., will be notified of the indebtedness when it returns to active status and
the indebtedness must be paid within 30 days of the mailing date of the
notification.
(4) Waiver
of Penalty and Interest. Pursuant to sections
443.1316 and
443.141(1),
F.S., DOR is authorized to waive imposition of interest or penalty when the
employer requests a waiver and establishes that imposition of interest or
penalty would be inequitable, however, DOR will not consider a request for
waiver of penalty until the employer has filed all reports due for the five
years immediately preceding the request for waiver. Examples of inequity
include situations where the delinquency was caused by one of the following
factors:
(a) The required report was
addressed or delivered to the wrong state or federal agency.
(b) Death or serious illness of the person
responsible for the preparation and filing of the report.
(c) Destruction of the employer's business
records by fire or other casualty.
(d) Unscheduled and unavoidable computer down
time.
(e) Erroneous information
provided by DEO or DOR; failure of DOR to furnish proper forms upon a timely
request; or inability of the employer to obtain an interview with a
representative of DOR. In each case, a diligent attempt to obtain the necessary
information or forms must have been made by the employer in sufficient time
that prompt action by DOR would have allowed the reports to be filed
timely.
Notes
Rulemaking Authority 443.1317 FS. Law Implemented 443.121(4), 443.131, 443.1312, 443.1313, 443.1315, 443.141 FS.
New 8-25-92, Amended 12-23-98, Formerly 38B-2.028, Amended 1-19-03, 7-18-06, Formerly 60BB-2.028, Amended 6-2-14, 10-16-17.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
(1) Application of Partial Payments. When a delinquency exists in the account of an employer not in bankruptcy and payment in an amount less than the total delinquency is remitted, DOR will apply the payment to the delinquency in such manner as the payer directs. In the absence of specific written directions from the employer, DOR will apply a partial payment to billed quarters of delinquency first to satisfy contributions, next interest, next penalty, next service fee, and then filing fee, in each quarter in full before application of the remainder of such payment to the next earlier quarter of delinquency. Once payment is applied pursuant to these rules, the application of payment will not be changed unless DOR made an application error.
(2) Billing. As provided in section 443.131(3)(h)1., F.S., the term "incurred by" will be applicable only after the indebtedness, determined in accordance with section 213.24, F.S., has been billed, but unpaid, for at least four (4) consecutive calendar quarters.
(3) Notice of Indebtedness Affecting Tax Rates.
(a) Notice of indebtedness will be issued by DOR. The notice will be mailed at least thirty days prior to the effective date of rating to each employer whose tax rate may be affected. Such indebtedness must be paid by the last day of the calendar quarter in which notification was mailed.
(b) An employer who is not notified of indebtedness because it was in an inactive status, as defined in section 443.121(4), F.S., will be notified of the indebtedness when it returns to active status and the indebtedness must be paid within 30 days of the mailing date of the notification.
(4) Waiver of Penalty and Interest. Pursuant to sections 443.1316 and 443.141(1), F.S., DOR is authorized to waive imposition of interest or penalty when the employer requests a waiver and establishes that imposition of interest or penalty would be inequitable, however, DOR will not consider a request for waiver of penalty until the employer has filed all reports due for the five years immediately preceding the request for waiver. Examples of inequity include situations where the delinquency was caused by one of the following factors:
(a) The required report was addressed or delivered to the wrong state or federal agency.
(b) Death or serious illness of the person responsible for the preparation and filing of the report.
(c) Destruction of the employer's business records by fire or other casualty.
(d) Unscheduled and unavoidable computer down time.
(e) Erroneous information provided by DEO or DOR; failure of DOR to furnish proper forms upon a timely request; or inability of the employer to obtain an interview with a representative of DOR. In each case, a diligent attempt to obtain the necessary information or forms must have been made by the employer in sufficient time that prompt action by DOR would have allowed the reports to be filed timely.
Notes
Rulemaking Authority 443.1317 FS. Law Implemented 443.121(4), 443.131, 443.1312, 443.1313, 443.1315, 443.141 FS.
New 8-25-92, Amended 12-23-98, Formerly 38B-2.028, Amended 1-19-03, 7-18-06, Formerly 60BB-2.028, Amended 6-2-14, 10-16-17.