Form Rt-800002 - Employer Guide To Reemployment Tax (Page 7 of 18) in pdf

1. Localization of Services - If all services are

Reciprocal Coverage Agreement (RCA)

performed in Florida, the employee should

The RCA permits an employer to report all of the

be reported to Florida. If a majority of the

services of a worker who customarily performs

employee’s time is for services in Florida, with

services on a continuing basis in more than one

only occasional or short-term duty in another

state, to one selected state. An election to do so

state, wages should be reported to Florida.

may be filed with any jurisdiction (state) in which:

Only when services are balanced between two

•

any part of the individual’s services are

or more states is any other test necessary.

performed; or

2. Base of Operations - The base of operations

•

the worker resides; or

is the fixed place or center from which the

•

the employer maintains a place of business

employee works. The employee would return

to which the worker’s services bear a

there to replenish stock, receive employer

reasonable relation.

instructions, receive mail or telephone

messages from customers, repair equipment,

RCA forms must be initiated by the employer in

etc. For example, if services are performed

the state that the employer has selected as the

in Florida, Alabama, and Georgia, and the

reporting state. If approval is granted by the state

employee’s base of operations is in Florida,

of origination, the forms will then be sent to all of the

wages are reportable to Florida. If no services

jurisdictions (states) named for their approval. The

are performed in the state housing the base of

election will become effective if the originating state

operations, the state from which services are

and one or more of the named states approve it. In

controlled should be considered.

cases where an election is only approved in part, the

employer may withdraw the request within ten (10)

3. Place of Direction or Control - The place

days of being notified.

of direction or control is the state from which

the employer’s authority is exercised. The

This type of election is only applicable to the

company headquarters usually exercises this

individuals named in the agreement. The

control rather than a direct supervisor or a

Department must be notified of all individual changes

foreman stationed in the field. If employer

and new approvals negotiated. Reciprocal Coverage

control is from the Florida headquarters,

Agreements are never made as blanket approval.

and service is performed only in Florida and

The agreement may be terminated if the Department

Georgia, the employee is reported to Florida,

discovers there has been a substantial change in the

although there is a base of operations or

employer’s operations or in the actual employees

residence in Alabama. If control is from

now serving the employer as multi-state workers.

Alabama, and service is in Florida, Georgia,

An employer who has employees in other states and

and Tennessee, and there is no base of

does not meet the requirements to establish an RCA

operations, then the employee’s residence test

will be required to report these employees to the

should be used.

other states.

4. Residence - The residence is where the

employee refers to as “home,” where the

Employer’s Quarterly Report (RT-6)

employee actually lives and is registered

Every quarter a preprinted Employer’s Quarterly

to vote. For instance, the employee would

Report (RT-6) is mailed to each liable employer who

be reportable to Florida if the place of

does not file and pay electronically. Employers

residence is Florida and services are not

with individuals who perform domestic service and

performed in Alabama, where the employer is

who are approved to file annually, are mailed an

headquartered.

Employer’s Reemployment Tax Annual Report for

RT-6 Calendar Quarter

Due No Later Than

January 1 - March 31

April 30

April 1 - June 30

July 31

July 1 - September 30

October 31

October 1 - December 31

January 31

Department of Revenue, Employer Guide to Reemployment Tax, Page 7

Form Rt-800002 - Employer Guide To Reemployment Tax Page 7

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