Form Rt-800002 - Employer Guide To Reemployment Tax

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RT-800002
R. 08/15
Employer Guide to
Reemployment Tax*
Table of Contents
Introduction ............................................................. 2
Employer Multi-unit Reports ............................... 10
Preface .................................................................. 2
Reporting Employees Contracted to Governmental
Background ........................................................... 2
or Nonprofit Educational Institutions ................... 10
Classification of Workers ....................................... 2
Reporting Medium ................................................ 11
State Unemployment Tax Act (SUTA) .................... 2
Alternative Forms Reporting................................ 11
Electronic Reporting and Payment
Federal Unemployment Tax Act (FUTA) ................. 2
Requirement ........................................................ 11
Reporting Wages and Paying Reemployment
Penalty for Failure to File Electronically .............. 11
Taxes ........................................................................ 2
Benefits of Filing and Paying Electronically ........ 11
General Liability Requirements ............................. 2
Timely Reporting and Payment ........................... 11
Special Liability Requirements for
Installment Payment Option ............................... 11
Specific Employer Types........................................ 2
Penalty and Interest Charged for Late Filing and
Nonprofit Employers .............................................. 2
Payment .............................................................. 12
Governmental Entities ........................................... 3
Assessments ....................................................... 12
Indian Tribes .......................................................... 3
Liens .................................................................... 12
Reimbursement Option ......................................... 3
Tax Rate Consequences ..................................... 12
Agricultural Employers .......................................... 3
Protest ................................................................. 12
Domestic Employers ............................................. 3
Adjusting/Amending Your Report ........................ 12
Voluntary Coverage ............................................... 3
New Hire Reporting ............................................. 13
Employer-Employee Relationship ......................... 3
Inactivation of Account ........................................ 13
Employment Not Covered ..................................... 4
Termination of Liability ......................................... 13
Required Reports ................................................... 5
When to Notify the Department ........................... 13
Employer Registration Report ............................... 5
Tax Audits and Required Employer
Successions .......................................................... 5
Records ................................................................. 13
Employee Leasing Companies .............................. 5
Audit Purpose ...................................................... 13
Common Paymaster .............................................. 6
Records Required and Examined ........................ 13
Payrolling ............................................................... 6
Tax Rate ................................................................. 14
Power of Attorney ................................................. 6
Regular ................................................................ 14
Reemployment Tax Data Release Agreement
Successor Accounts ........................................... 15
(RT-19) ................................................................... 6
Mandatory Transfers ............................................ 15
Tax and Wage Reporting ........................................ 6
Federal Certification ............................................ 15
Where to Report Employees ................................. 6
Benefits ................................................................. 16
Reciprocal Coverage Agreement (RCA) ................ 7
How Benefits Are Charged and their
Employer’s Quarterly Report (RT-6) ....................... 7
Impact on Employers .......................................... 16
Taxable Wage Base ............................................... 8
Employer’s Checklist for Compliance ................ 16
Annual Filing Option .............................................. 9
Reporting Wages ................................................... 9
Glossary ................................................................ 17
Taxable Wages ...................................................... 9
Contact Us ............................................................ 18
Exempt Wages .................................................... 10
*Formerly Unemployment Tax
Department of Revenue, Employer Guide to Reemployment Tax, Page 1

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Parent category: Financial