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Form Uct-28g - Election Of Public Employer Method Of Payment Under The Florida Unemployment Compensation Law - Florida Department Of Revenue - 2007 Page 2

UCT-28G

R. 04/07

Page 2

A public employer electing the tax rate method will be assigned the initial rate for the first year under this method. After the

first year, you will be assigned a rate based on your own experience rate record and the adjustment factors defined in Section

443.1313(4)(b) of the Florida Statutes. The tax rate may vary from .0010 to .0540.

A public employer changing from the reimbursable method to the tax rate method will be required to pay under both methods

until wages paid under the reimbursable method are out of the base period of claims. Invoices for reimbursement will be due,

if there are charges, as well as tax payments for the quarterly report.

Each of the options is for a mandatory period of two calendar years. Written application to terminate one method and change

to another must be received at least 30 days prior to January 1 of the year for which the election is to be effective.

Under both payment methods, a quarterly report must be filed within 30 days following the end of each calendar quarter. Any

report not filed or filed late will be assessed a $25.00 penalty for each month or portion of a month the report is late.

Payment of tax is required with the quarterly report for the tax rate method of payment. Failure to pay timely results in an

interest charge of 1% for each full month unpaid.

Payment of amount due under the reimbursable method is required within 30 days of the date mailed, shown on the Quarterly

Reimbursement Invoice (UCT-29).

Signature:

–

Title:

–

Telephone Number

Have you checked the payment option on the front of this form?

For this form to be valid, the effective date for method of payment

and your signature must be included.

Mail completed form to:

Account Management

Florida Department of Revenue

PO Box 6510

Tallahassee FL 32314-6510

800-482-8293 or 850-487-8099

Form Uct-28g - Election Of Public Employer Method Of Payment Under The Florida Unemployment Compensation Law - Florida Department Of Revenue - 2007 Page 2

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