Form Rt-800002 - Employer Guide To Reemployment Tax (Page 8 of 18) in pdf

Employers of Domestic Employees Only (RT-7) in

eligibility requirements. In addition, a penalty

December of each year.

of up to $300 may be imposed for any

quarterly report filed with incorrect or missing

Failure to receive this reporting form does not

social security numbers.

relieve employers of their filing responsibility. If

Note: Social security numbers (SSNs) are

you do not receive the form, you may obtain one

from our website at or by

used by the Florida Department of Revenue

contacting Taxpayer Services. Contact information

as unique identifiers for the administration

is listed at the end of this guide.

of Florida’s taxes. SSNs obtained for tax

administration purposes are confidential

The Employer’s Quarterly Report must be

under ss. 213.053 and 119.071, F.S., and

submitted by the end of the month following the

not subject to disclosure as public records.

calendar quarter for which the report is due. The

Collection of your SSN is authorized under

Reemployment Tax Annual Report for Employers of

state and federal law. Visit our website at

Domestic Employees Only (RT-7) is due January 1

and select “Privacy

and late after January 31 each year. Payments made

Notice” for more information regarding the

by Electronic Funds Transfer (EFT) or on the Internet

state and federal law governing the collection,

must be initiated by 5:00 p.m., ET, on the business

use, or release of SSNs, including authorized

day prior to the payment due date to be considered

exceptions.

timely.

•

Total Wages Paid - All compensation

If a tax due date falls on a Saturday, Sunday,

or payment for employment, including

or legal holiday, the deposit by electronic funds

commissions, bonuses, back pay awards,

transfer is required on or before the first banking

and the cash value of all compensation paid

day thereafter. If the date on which the taxpayer is

in any medium other than cash must be

required to initiate an electronic payment falls on a

reported. Total wages for the period must

Saturday, Sunday, or a business or banking holiday,

be reported in the period in which they were

the taxpayer must initiate the transaction on the

paid, not the period in which they were

preceding business day. A calendar of all electronic

earned. The amount of benefits available to

payment due dates (DR-659) is posted on our

an eligible claimant is based on total wages

website at .

paid.

The TAX portion of the quarterly report is a summary

Employers Must Submit a Report Every Quarter

of the wage detail data and used in the computation

Regardless of Employment Activity. An employer

of tax owed by the employer. This information

may not have to pay tax for a particular quarter

includes gross wages paid for covered employment,

because there were no employees or all wages were

wages in excess of the taxable limit, and taxable

excess wages. Even though no tax is due, a report

wages.

must be filed and the penalty provisions of the law

Some information requested on the tax portion is

apply if the report is filed late.

required by the federal government and is used for

Taxable Wage Base

statistical purposes, such as the number of all

Beginning January 1, 2015, the taxable wage base

full-time and part-time covered workers who

in Florida is the first $7,000 in wages paid to each

performed services during or received pay for the

employee during a calendar year.

payroll period including the 12th of the month.

If an employee works for two or more employers,

The WAGE portion is used to calculate taxable

effective January 1, 2015, each of the employers

wages and determine eligibility for reemployment

is required to pay tax on the first $7,000 of wages

assistance benefits. The employer must list the

paid without regard to earnings with any other

name, social security number, gross and taxable

employer. However, when a business is transferred,

wages for all employees. Employee information is

the successor employer may count wages paid to an

maintained in the wage record file and is used in the

employee by the predecessor employer for purposes

event a claim for benefits is filed.

of determining the taxable wage base, whether or

•

Social Security Numbers - Incorrect or

not a transfer of experience rating record is elected.

missing social security numbers prevent

wage credits to an individual, or could result

Example: An employer buys a business April 1st.

in payment of benefits to an individual who

One of the employees has been paid $5,000 in

does not meet the reemployment assistance

the first quarter and will earn $5,000 in the second

Department of Revenue, Employer Guide to Reemployment Tax, Page 8

Form Rt-800002 - Employer Guide To Reemployment Tax Page 8

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