Form Rt-800002 - Employer Guide To Reemployment Tax (Page 5 of 18) in pdf

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Services of a duly ordained, commissioned,

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Services by direct sellers who are contracted

or licensed minister of a church in the

to sell or solicit consumer goods to homes

exercise of the ministry, or by a member of

or any place other than a permanent retail

a religious order, in the exercise of duties

establishment and whose substantial

required by such an order.

remuneration is directly related to sales.

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Services performed by speech, occupational,

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Services for a school, college, or university,

and physical therapists who are non-salaried

by a student enrolled and attending classes.

and working pursuant to a written contract

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Services by certain students working for

with a home health agency as defined in

credit on a program combining academic

s. 400.462, F.S.

instruction with work experience, such as

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Services performed by a driver for a private

CBE (Cooperative Business Education)

delivery or messenger service if the driver

or DCT (Diversified Cooperative Training)

pays all expenses, owns the vehicle and

students.

pays all operating costs, is paid by delivery

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Services performed for a son, daughter,

or on commission, is free to accept or reject

or spouse (including step relationships); or

jobs, determines routes and methods of

by children or stepchildren under the age

performance, and has a contract stating the

of 21 for their father or mother. When the

driver is an independent contractor.

employing unit is a partnership, an exempt

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Services performed by inmates of a penal

relationship must exist to all partners or there

institution.

is not an exemption. This exemption does

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Services performed by election officials or

not apply to corporations.

election workers who are paid less than

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Services performed by insurance agents, real

$1,000 in a calendar year.

estate agents, or barbers when paid solely by

commission.

Required Reports

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Services performed on a fishing vessel that

weighs ten net tons or less.

Employer Registration Report

A new business is required to report its initial

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Services performed by a student nurse in

employment in the month following the calendar

the employ of a hospital or a nurses training

quarter in which employment begins; however,

school, by an intern in the employ of a

submission of quarterly reports alone is not

hospital, or by a hospital patient.

sufficient to register as an employer. A Florida

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Services in a rehabilitation facility for

Business Tax Application (DR-1), formerly called an

the mentally handicapped, or physically

Application to Collect and/or Report Tax in Florida,

handicapped or injured, by persons receiving

must be completed to provide the necessary

such rehabilitative service.

information to determine if the employer is liable

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Services by persons under age 18 in the

for the payment of reemployment tax as provided

delivery or distribution of newspapers.

by law. Enrollment can be completed online at

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Services performed by nonresident

aliens, who are temporarily present in the

When an employer is determined to be subject to

United States as non-immigrants under

reemployment tax, a seven-digit account number

subparagraph (F) or (J) of s. 101(a)(15) of the

will be assigned, such as 1234567. This account

Immigration and Nationality Act.

number should appear on all letters, checks, and

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Services performed by aliens in agricultural

reports sent to the Department.

labor, who have entered the United States

Successions

pursuant to ss. 214(c) and 101(a)(15)(H) of the

There are special requirements for successor

Immigration and Nationality Act.

accounts. See “Successor Accounts” under the

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Services performed for the government

“Tax Rate” section in this guide.

by elected officials; by members of the

legislature; by members of the judiciary; by

Employee Leasing Companies

those serving on a temporary basis in cases

An employee leasing company (ELC) maintains

of fire, storm, snow, earthquake, flood, or

the records required by reemployment assistance

similar emergencies; or by those serving in an

program law for its client companies. The

advisory capacity.

employee leasing company must be licensed by

Department of Revenue, Employer Guide to Reemployment Tax, Page 5

Form Rt-800002 - Employer Guide To Reemployment Tax Page 5

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