Form Rt-800002 - Employer Guide To Reemployment Tax (Page 6 of 18) in pdf

the Department of Business and Professional

criteria before common paymaster reporting and

Regulation. The client companies contract with

paying can be considered.

the employee leasing company to provide workers

Payrolling

to perform services for the client. The leased

Payrolling is an agreement between employers

employees are placed on the employee leasing

whereby payrolls for two or more employers are

company’s payroll on behalf of the client company.

consolidated, usually for tax purposes, with one

The leasing company must notify DOR within 30

employer reporting the employees of the other(s).

days of the initiation or termination of the company’s

Payrolling is not permitted; each employer must file

relationship with the client company. Employee

a Florida Business Tax Application (DR-1), and report

leasing companies must provide a multiple work

its own employees.

site report each quarter that includes information

Power of Attorney (POA)

for each client establishment and each leasing

A completed Power of Attorney (DR-835), is

company establishment. These reports must be

necessary for an employer’s agent or representative

filed electronically with the U.S. Bureau of Labor

to receive confidential information and to act on

Statistics. For additional information regarding the

behalf of the employer about matters concerning the

multiple work site report, the leasing company may

Florida Reemployment Assistance Program. The

contact the Department of Economic Opportunity,

POA must be completed in its entirety and must

Labor Market Statistics, 107 East Madison Street,

contain the original signature of the employer as well

MSC G-020, Tallahassee, FL 32399-0411.

as the date signed. This form can be downloaded

ELCs have the option to file and pay reemployment

from our website under Forms and Publications.

reports and taxes by the client’s tax rate which

Submission of a POA does not constitute an address

is based upon the wage and benefit history the

change. A change of mailing address should be

client has earned under the ELC. If the client has

requested by separate written documentation.

no wage and benefit history under the ELC, the

client will have the initial rate of .0270. A separate

Reemployment Tax Data Release Agreement

reemployment tax account number will be assigned

(RT-19)

by the Department of Revenue under the FEIN of the

The RT-19 is an agreement between DOR and an

ELC for each client company. This option must be

employer representative, who represents 100 or more

elected by a newly licensed ELC within 30 days after

employers, which allows the representative to receive

the license is issued pursuant to part XI of Chapter

confidential tax information from DOR. Under the

468, F.S. Additional information about this filing

Agreement the representative certifies that it has

option can be found in s. 443.1216(1)(a), F.S.

on file a current DR-835 POA from the employer

authorizing DOR to release the requested information

Common Paymaster

to the representative, that the representative will

Related corporations with employees performing

restrict access to the confidential reemployment tax

services simultaneously for the related corporations

information to specifically authorized personnel and

may apply to DOR for authorization to utilize a

that the representative will notify DOR by electronic

common paymaster arrangement. This allows

means within 30 days when the representative no

one of the related corporations to report and pay

longer represents the employer.

reemployment tax rather than each corporation

reporting separately for the period of concurrent

Tax and Wage Reporting

employment.

Form RTS-70 for common paymaster reporting

Where to Report Employees

must be received by DOR prior to the first day of

If the employer has employees working in more

the quarter in which common paymaster status

than one state, it may be necessary to register as an

is requested. Once the application is approved,

employer with another state’s employment security

the common paymaster must submit a Quarterly

agency. There are four tests to determine to which

Common Paymaster Concurrent Employment Report

state an employee should be reported:

(RTS-71), along with the quarterly report. Failure

1. Localization of Services.

to do so will result in the related corporations being

2. Base of Operations.

denied common paymaster status for that calendar

quarter. The related corporations must meet certain

3. Place of Direction or Control.

4. Residence.

Department of Revenue, Employer Guide to Reemployment Tax, Page 6

Form Rt-800002 - Employer Guide To Reemployment Tax Page 6

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