Form Rt-800002 - Employer Guide To Reemployment Tax (Page 10 of 18) in pdf

for a sole proprietor or partnership where no

basis. This form must be mailed separately from the

exempt relationship exists.

Employer’s Quarterly Report.

•

Wages paid for temporary or part-time work.

This form lists work-site specific name and address

•

Wages paid for services performed outside

information for each unit on file. The employer must

the United States (except in Canada) by

provide the number of covered workers each month

a citizen of the U.S. in the employ of an

and the total quarterly wages for each work site. The

American employer, should be reported

totals on the Multiple Work-site Report must agree

as employment wages if the employer’s

with totals reported on the Employer’s Quarterly

business or employee’s residence is in the

Report. If work sites are acquired or sold, this should

U.S.

be noted in the comment section. Any missing name

•

Wages paid for services performed in the

and address information should be completed by the

employ of an Indian tribe.

employer.

Exempt Wages

The employment and wage figures provided on these

•

Wages paid to employees of a church,

reports are the primary sources for Florida’s Labor

convention, or association of churches.

Market Statistical Programs. The Office of Labor

Market Statistics is then able to provide data on the

•

Wages paid to employees of an organization

average annual employment and wages in various

operated for religious purposes, and

industries and occupations. Florida’s Workers’

which is operated, supervised, controlled,

Compensation Program uses average annual wages

or principally supported by a church,

to determine maximum benefit amounts.

convention, or association of churches.

•

Wages paid to a duly ordained,

The labor market data is also used for determining

commissioned, or licensed minister of a

education, employment, and training choices.

church, in the exercise of the ministry, or by a

Federal and state funds are allocated to workforce

member of a religious order, in the exercise of

development programs based on the data.

duties required by such an order.

Therefore, it is important that all employers, including

•

Wages paid for services at a school, college,

multiple units, have the most accurate industry

or university, by a student enrolled and

codes. A complete description of the nature of the

attending classes there.

business should be provided on the Florida Business

Tax Application (DR-1).

•

Wages paid to students working for credit in

a program combining academic instruction

Reporting Employees Contracted to

with work experience, such as Cooperative

Governmental or Nonprofit Educational

Business Education (CBE) or Diversified

Institutions

Cooperative Training (DCT).

Private employers with a contract to provide

•

Services performed for a son, daughter,

services to a governmental or nonprofit educational

or spouse (including step relationships); or

institution must separately identify the wages

by children or stepchildren under the age

paid to employees who performed such services

of 21 for their father or mother. When the

by submitting a Quarterly Report for Employees

employing unit is a partnership, an exempt

Contracted to Governmental or Nonprofit Educational

relationship must extend to all partners for

Institutions (Form RT-6EW). This form, which must

the exemption to apply. This exemption does

be filed in addition to the Employer’s Quarterly

not apply to corporations.

Report, is available on the Department’s website at

•

Cafeteria Plan payments if they are not

The RT-6EW separately

reportable to the Internal Revenue Service.

identifies the wages paid to the individuals

performing the services for the educational institution.

•

Educational payments paid to, or on behalf

Employees whose wages are identified as being paid

of, an employee if the employer will be able to

for this type of service may be ineligible to receive

exclude such payments from income under s.

reemployment assistance benefits based on these

127, IRC.

wages between academic years and during vacation

Employer Multi-unit Reports

periods or holiday recess, when the employees have

If an employer conducts business in more than one

reasonable assurance of performing services during

location in Florida, completion of a Multiple Work-

the next school term or upon completion of the

site Report (BLS-3020) will be required on a quarterly

vacation period.

Department of Revenue, Employer Guide to Reemployment Tax, Page 10

Form Rt-800002 - Employer Guide To Reemployment Tax Page 10

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