Instructions For Preparing Les Form Ucs-1 - Employer Registration Report
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2FLORIDA DIVISION OF UNEMPLOYMENT COMPENSATION
INSTRUCTIONS FOR PREPARING LES FORM UCS-1
EMPLOYER REGISTRATION REPORT
NOTE:
YOU ARE REQUIRED TO REPORT EMPLOYMENT TO THE STATE OF FLORIDA UNEMPLOYMENT
COMPENSATION TAX BUREAU IN THE MONTH FOLLOWING THE QUARTER IN WHICH PAYROLL
BEGINS. DO NOT SUBMIT THE EMPLOYER REGISTRATION REPORT UNTIL PAYROLL HAS ACTUALLY
BEGUN IN FLORIDA.
ITEM
1.
Enter the Federal Employer Identification Number assigned by the Internal Revenue Service for reporting Social
Security and Withholding Tax.
2.
Enter the legal name of the business.
3.
Enter the exact trade name(s) of the business. Enter the telephone number for contact regarding business
activity.
4.
Enter the address to which all communications from the Division should be mailed and include the zip code.
5.
Enter the Florida location of the business. If it is the same as the mailing address, enter "SAME". If domestic
(household) employment, enter the location where services are performed.
6.
Identify the legal entity type of the business. If a corporation, identify the state or country in which the business
was incorporated. If the type of organization is other than those shown, please explain on a separate sheet of
paper.
7.
Place a check mark next to the employer type (type of employment). If a nonprofit organization, a copy of the
501(c)(3) exemption letter from the Internal Revenue Service must be attached.
Domestic employment includes services such as maids, valets, baby sitters, janitors, cooks, housekeepers,
caretakers, and others. A nonlicensed caregiver to an individual in a private capacity is domestic employment.
Corporations cannot be considered domestic employers.
Agricultural employment includes any service performed on a farm in the employ of the owner, tenant, or any
other operator of a farm in connection with production or harvesting of any agricultural or horticultural
commodity or in connection with the maintenance or operation of farm equipment or grounds. The planting and
harvesting of pine trees are not considered agricultural employment.
8.
If you had one or more employees for some portion of a day in 20 different weeks during the current calendar
year or the previous year in any state or states, you are probably liable to pay taxes under the Federal
Unemployment Compensation Tax Act (FUTA 940) and would automatically be liable under the Florida
Unemployment Compensation Law for any employment in this state effective the first day you employed
someone in Florida.
9.
Enter the date you first employed any person in Florida. If you previously reported to Florida, please use the
date your business resumed. Enter any previous account numbers used on the line provided in the upper right
corner of the Employer Registration Report.
10.
A self-employed worker is not subject to the will and control of the employer. The employer does not control or
direct the manner or method of job performance. Determinations on this type of worker are made on a case-by-
case basis.
11.
Check "YES" if you wish to voluntarily elect to cover your employees and you feel that you are not otherwise
subject to the law.
12.
A.
Provide full name, title, Social Security number, home address, and home telephone number for each
appropriate individual. Do not use business address or telephone numbers.
B.
Give name, address and telephone number of accountant, bookkeeper or tax service.
13.
List each establishment or place of business in Florida by location worksite, and give the description of the type
of service performed, products made, products sold, etc. If there is no business location in Florida, list the city
in Florida in which employees reside or where work is taking place. Include nature of firm's business as well as
nature of business conducted in Florida, if different. A separate line must be used to list different types of
businesses, even if located in the same city or building. A separate line should also be used to list more than
one location of the same type of business. Use a separate sheet of paper, if needed.
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