Form Rt-800002 - Employer Guide To Reemployment Tax (Page 17 of 18) in pdf

Determination -

Prior to filing your Employer’s Quarterly Report

on an alternative form, make sure your format

•

A decision made by the Department

has been approved.

regarding an employing unit’s liability, tax

rate, or assessment of taxes.

Attend all appeal hearings. The outcomes may

•

A decision made by DEO regarding a

affect your tax rate.

claimant’s monetary or non-monetary

Notify DEO, Division of Employment Services,

eligibility for benefits.

to report suspected fraud or abuse of Florida’s

Electronic Funds Transfer (EFT) - The transfer

Reemployment Assistance Program. Call the

of funds between accounts by electronic means.

fraud hotline at 800-342-9909 or submit the

When a payment is made using EFT, funds are

information online at

electronically transferred from the employer’s bank

benefits/bpc/fraud.asp.

to the Florida Department of Revenue’s bank.

Notify your nearest Department of Revenue

Electronic Reporting - The electronic transfer of

service center as soon as possible of any

tax report information to the Florida Department of

changes in ownership, location, or type of

Revenue. The electronic report replaces the paper

business activity.

report.

Your reemployment tax account number (a

Employee Leasing Company - An employing unit

seven-digit number) should be included on

which maintains a valid and active license under

all reports, checks, and correspondence.

Chapter 468, F.S. (Also known as Professional

Correspondence concerning a former

Employer Organization.)

employee should include the employee’s social

Employer - An employing unit that has met the

security number in addition to your account

criteria of liability for payment of reemployment tax.

number.

Employing Unit - An employing unit is any person or

For reemployment tax assistance, visit our

organization, including partnerships, limited liability

website at or call

companies, corporations, associations, trusts,

Taxpayer Services at 800-352-3671.

estates, Indian tribes, or trustees or receivers, that

have employed any person at any time.

Glossary

Employment - Any service performed by an

individual for an employing unit.

Benefits - Reemployment assistance payments to

eligible claimants.

Excess Wages - Effective January 1, 2015,

wages paid in excess of $7,000 per worker per

Cafeteria Plan Exemption - Cafeteria plans always

calendar year. Excess wages are not subject to

give the employee the option to receive cash as

reemployment tax.

a benefit. When the cash option is chosen, the

payments are considered wages and are subject to

Gross Wages - All wages paid.

reemployment tax.

Independent Contractor - A person who is not

Calendar Quarter - A period of three consecutive

subject to the will and control of the employer. The

months ending March 31, June 30, September 30,

employer does not have the right to control or direct

and December 31 of any year.

the manner or method of performance, although

the results to be accomplished are controlled.

Casual Labor - Work performed that is not in the

Independent contractors hold themselves out to the

course of the employer’s regular trade or business

public as such. Generally, they furnish materials

and is occasional, incidental, or irregular.

as well as labor and use their own tools in the

Claimant - A person who has applied for

performance of the work. Services performed by

reemployment assistance benefits.

independent contractors cannot be summarily

Common Paymaster - Related corporations with

terminated without recourse. A contract for labor

employees performing services simultaneously for

only will normally be considered a contract of

the related corporations may allow one of the related

employment. How the worker is treated determines

corporations to report and pay reemployment tax

employment status, not a written contract.

rather than each corporation reporting separately if

Liable Employer - An employer who is responsible

prior approval from DOR has been received.

for payment of reemployment tax.

DEO - Department of Economic Opportunity

Payrolling - Payrolling is an agreement between

Department - Florida Department of Revenue

employers whereby payrolls for two or more

Department of Revenue, Employer Guide to Reemployment Tax, Page 17

Form Rt-800002 - Employer Guide To Reemployment Tax Page 17

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