Form Rt-800002 - Employer Guide To Reemployment Tax Page 18
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18Tax Rate - The percentage used to compute
employers are consolidated, usually for tax purposes,
with one employer reporting the employees of the
reemployment tax.
other(s). Payrolling is not permitted; each employer
Initial tax rate - 2.7 percent (.0270)
must file the Florida Business Tax Application (DR-1)
Maximum tax rate - 5.4 percent (.0540)
with the Department and report its own employees.
Taxable Wage Base - Wages of $7,000 per worker
Predecessor - The prior owner of a business unit.
per calendar year.
Protest - A request for review of any determination
Taxable Wages - Wages subject to reemployment
made with respect to an employer’s liability status,
tax under the law (up to and including $7,000).
tax rate, assessment of taxes, or other action
Total Wages - All wages paid. See “Wages.”
affecting any employer’s account.
Wages - Wages are payment for employment,
Redetermination -
including commissions, bonuses, back pay awards,
• A written notice of review to a determination on
and the cash value of all remuneration paid in
a claim for benefits issued by DEO.
any medium other than cash. The cash value of
• A written notice of review to a determination
meals and lodging will be exempt if it is included
involving an employer’s liability, tax rate,
as a condition of employment for the convenience
assessment of taxes, or other tax matters
of the employer. (Refer to Employer-Employee
issued by the Department. A redetermination is
Relationship, paragraph beginning “Sales
appealable.
personnel” on page 3, for the exception of certain
Remuneration - Payment for goods produced or
commissions being considered wages.)
services provided.
Sick and accident disability payments paid by an
Successor, Partial - An employing unit which
employing unit to an employee in the six calendar
acquires an identifiable and separate portion of the
months after the calendar month the employee
organization, trade, or business of another employer,
stopped working are considered wages. Payments
provided the acquired part or unit would have been
made under a workers’ compensation law are not
an employer subject to the law.
considered wages.
Successor, Total - An employing unit which has
Tips are covered wages if received while performing
acquired the organization, trade, business, or
services that constitute employment and are included
substantially all the assets of an employer.
in a written statement furnished to the employer.
Contact Us
Information, forms, and tutorials are available on our website:
To speak with a Department representative, call Taxpayer Services, Monday through Friday, 8 a.m.
to 7 p.m., ET, excluding holidays, at 800-352-3671.
For written replies to tax questions, write to:
Taxpayer Services - MS 3-2000
Florida Department of Revenue
5050 W Tennessee St
Tallahassee FL 32399-0112
For claims information, contact the Department of Economic Opportunity at 850-617-0410.
For appeals information, contact the Reemployment Assistance Program at 850-921-3511.
Department of Revenue, Employer Guide to Reemployment Tax, Page 18
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