Form Rt-800002 - Employer Guide To Reemployment Tax (Page 16 of 18) in pdf

Remember: Wages must be reported for the

government the amount of taxable wages, the

amount of tax paid, and whether the tax was

period in which they were paid, not earned.

paid timely for each employer’s account. This

A reimbursing employer is required to pay

certification allows the employer to receive credit

dollar-for-dollar for the percentage of benefits paid

against the Federal Unemployment Tax (FUTA)

to eligible former employees. The percentage of

for timely reports and payments to the state. If an

benefit payments will be billed to the reimbursing

employer has not reported and paid timely, the credit

employer on a quarterly basis. The law makes no

is limited to 90 percent of the amount which would

provision to non-charge the account of a reimbursing

have been allowable as a credit had the state tax

employer.

been paid on time.

In the event an individual who performed services for

a reimbursing employer is disqualified, any benefits

Benefits

already paid will be billed and the reimbursing

employer will be required to reimburse the full

A separate Employer Guide to Reemployment

amount. Recovery of benefits improperly paid

Assistance Benefits (RT-800001) is available on our

will result in a refund or credit to the reimbursing

website under Reemployment Tax.

employer.

How Benefits are Charged and their Impact on

Employers

Employer’s Checklist for Compliance

Reemployment assistance benefits paid to eligible

claimants are paid from the UC Trust Fund and are

Report all required data. Accurate social

charged to employers on a percentage basis. The

security numbers and all wage information

percentage chargeable is based on the amount of

paid must be reported for each employee.

wages each employer paid the worker as compared

Your completed RT-6 reports are due by the

to the worker’s total wages for insured work during

specific statutory due dates (January 31, April

the base period of the claim. For example, if there

30, July 31, and October 31). If paying by

were only two base period employers, each having

electronic funds transfer (EFT), your funds must

paid $3,000 in the base period, each would be

be transmitted before 5:00 p.m., ET, on the

chargeable with 50 percent of the benefits paid to

business day prior to the payment due date.

the claimant.

Remember, your account is debited on the

business day following your transmittal.

Benefit payments made to any eligible claimant must

be charged to the taxpaying employer’s experience

Post and maintain, in places readily accessible

rating record when the employer pays the individual

to your workers, the Notice to Employees

wages of $100 or more within the base period of the

(RT-83) that satisfies your requirement

claim. A taxpaying employer who pays less than

under s. 443.151(1), F.S., to make available

$100 within the base period will not be charged.

information concerning benefit rights and

claims for benefits. The notice can be

When a claim is filed, a Determination Notice of

downloaded at

Reemployment Assistance Claim Filed (UCB-412) is

mailed to all base period employers, and also to any

File all reports on time and respond to

of the claimant’s most recent employers who are

correspondence within designated time

outside of the base period. If such notice is received

periods.

and the employer has information that may affect

Clearly delegate responsibility in your

the claimant’s eligibility for benefits, a reply should

organization for the timely response to

be submitted immediately to avoid any improper

correspondence regarding reemployment tax

payment of benefits to the claimant.

or claims.

Employers may also receive a UCB-9 notice

Make sure you notify the Department

requesting wage information for selected quarters

of the correct mailing address to send

within the base period. This form is initiated by a

correspondence concerning claims for benefits

claimant’s request for reconsideration when there

and tax information. You may specify separate

is a disagreement over the amount of reported or

addresses for the mailing of claims notices.

unreported wages. The employer must respond to

Contact your local One-Stop Career Center

the request, even though the wages have already

for advice and assistance before making any

been reported on the Employer’s Quarterly Report

layoffs.

(RT-6) or the claimant has been disqualified.

Department of Revenue, Employer Guide to Reemployment Tax, Page 16

Form Rt-800002 - Employer Guide To Reemployment Tax Page 16

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