Form Rt-800002 - Employer Guide To Reemployment Tax (Page 3 of 18) in pdf

Governmental Entities

Likewise, employers liable for their general

Coverage is also extended to employees of the state

employment must not report domestic workers or

of Florida and any city, county, or joint governmental

agricultural workers unless they also establish liability

unit.

in these categories. In making a determination of

liability, the wages paid in agricultural employment

Indian Tribes

and in domestic employment must be counted

Coverage is extended to employees for service

separately from wages paid in other types of

performed in the employ of an Indian tribe, as

employment.

defined by s. 3306(u) of the Federal Unemployment

The “Coverage Requirements” chart (see page 4)

Tax Act, provided the service is excluded from

employment as defined by that act solely by reason

illustrates coverage requirements for four different

employers (A, B, C, and D). Columns two, three,

of s. 3306(c)(7) of the act and is not otherwise

excluded from employment under the Florida

and four list employment for each sample employer

Reemployment Assistance Program Law. For

and the column on the far right lists the coverage

purposes of the Florida Reemployment Assistance

(liability) required.

Program Law, the exclusions from employment

Voluntary Coverage

under s. 443.1216(4), Florida Statutes (F.S.), apply to

Employers who are not otherwise liable under

services performed in the employ of an Indian tribe.

the law may apply for voluntary coverage for

Reimbursement Option

their employees. Employers liable for one type of

Nonprofit organizations, governmental entities, and

employment (general, for example) may elect to

Indian tribes, have the option of being taxpaying

cover their employees in other types of employment

employers or reimbursing employers. A reimbursing

(agricultural and/or domestic). Selection of voluntary

employer is one who must pay the Unemployment

coverage obligates an employing unit to report

Compensation Trust Fund on a dollar-for-dollar

wages and pay tax for a minimum of one calendar

basis for the benefits paid to its former employees.

year. Coverage remains in effect until the employer

Wage reports are submitted each quarter and the

provides written notice, by April 30th, to terminate

reimbursement of benefit charges are paid when

coverage for the current year. A form, Voluntary

billed. The employer choosing the contributing

Election to Become an Employer Under the Florida

method submits quarterly reports and tax due

Reemployment Assistance Program Law (RTS-2), for

by applying their tax rate to taxable wages each

election of coverage may be downloaded from our

website at

quarter.

Agricultural Employers

Employer-Employee Relationship

Agricultural employers who, in the current or

Employment means any service performed by an

employee for an employing unit. An employee is an

preceding year, paid $10,000 in cash wages in a

calendar quarter or who employed five or more

individual as defined under the common law rules for

workers for any portion of a day in 20 different

employer-employee relationships. An employee is a

calendar weeks will become liable employers.

person who is subject to the will and control of the

Employers with a liability under this provision will

employer not only as to what shall be done, but how

also need to report any other employees (except

it shall be done.

domestic workers). The other employees must be

Any officer of a corporation performing services

reported even if their employment was less than 20

for the corporation is considered an employee

different weeks or the wages paid were less than

during their tenure of office, regardless of whether

$1,500 in any one quarter.

compensation is received. Compensation, other

Domestic Employers

than dividends on shares of stock and board of

Employers of employees who perform domestic

director fees, shall be presumed to be payment for

services (maids, cooks, maintenance workers,

services performed.

chauffeurs, social secretaries, caretakers, private

Any member of a limited liability company

yacht crews, butlers, and house-parents) who, in

classified as a corporation for federal income tax

the current or prior year, paid $1,000 in wages in

purposes, who performed services for the limited

any one calendar quarter are liable to report wages

liability company, is an employee of the limited

and pay reemployment tax. Employers liable under

liability company.

this provision must not report general employees

Sales personnel are considered covered

or agricultural employees unless they also establish

employees. The fact that a salesperson working for

liability under these other provisions of the law.

Department of Revenue, Employer Guide to Reemployment Tax, Page 3

Form Rt-800002 - Employer Guide To Reemployment Tax Page 3

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