Form Rt-800001 - Employer Guide To Reemployment Assistance Benefits (Page 4 of 6) in pdf

Account Management - MS 1-5730

employees. The percentage of benefit payments will be

Florida Department of Revenue

billed to the reimbursing employer on a quarterly basis.

5050 W Tennessee St

The law makes no provision to non-charge the account of

Tallahassee FL 32399-0160

a reimbursing employer.

In the event an individual, who performed services for a

Include your reemployment tax account number, the

reimbursing employer, is disqualified, any benefits already

old unit address, and the new address that you want

paid will be billed and the reimbursing employer will be

used. Make sure the request is signed by the appropriate

required to reimburse the full amount. DEO’s recovery of

authority for your business.

benefits improperly paid will result in a refund or credit to

the reimbursing employer.

How Benefits Are Charged

Statement of Benefit Charges

All benefits are paid from the Unemployment

Compensation Trust Fund and are charged to employers

Taxpaying employers with benefit charges will be mailed

on a percentage basis. The chargeable percentage is

a Notice of Benefits Paid (RT-1) each quarter. The RT-1

based on the amount of wages each employer paid the

is a notice showing the benefits paid to former workers

worker as compared to the worker’s total wages for

which have been charged to the employer’s account. If the

insured work during the base period of the claim. For

employer’s account is relieved of charges, a credit amount

example, if there were only two base period employers,

will be listed on the RT-1. If there are questions about the

each having paid $3,000 in the base period, each would

charges, call the Reemployment Assistance Information

be chargeable with 50 percent of the benefits paid to the

Center at 1-877-846-8770. Any protest of the charges

claimant.

may be mailed to Department of Economic Opportunity,

Benefit payments made to any eligible claimant are

Division of Workforce Services, Reemployment Assistance

charged to the taxpaying employer’s experience rating

Program, RT-1 Unit, P.O. Drawer 5250, Tallahassee, Florida

record when the employer paid the individual wages

32314-5250.

of $100 or more within the base period of the claim. A

Employers should examine the RT-1 carefully and notify

taxpaying employer who paid wages less than $100 will

the Reemployment Assistance Program of any errors

not be charged.

within 20 days at the address above. This notice cannot

Benefits paid to a claimant will not be charged to the base

be used as a basis for protesting a claimant’s eligibility

period employer’s account only when the employer has

to receive benefits for any reason that has already been

responded in writing to the claim within 20 days from the

decided by the mailing of a determination, decision of an

mailing date of the notice of the claim with information

appeals referee, or order of the Reemployment Assistance

regarding the claimant, and it is determined that:

Appeals Commission. If an appeal is pending on a claim

at the time the RT-1 is received, an adjustment to the

•

The claimant was separated under disqualifying

charge that may be required by the appellate authority will

conditions.

be posted to the account during the following calendar

•

The claimant was discharged for unsatisfactory

quarter. It is not necessary to further protest the charge.

performance during an initial employment 90-day

Reimbursement Invoice

probationary period of which the worker was notified

within the first seven days of work.

Reimbursing employers are mailed a Reemployment Tax

•

The claimant has refused without good cause the

Reimbursement Invoice (RT-29) listing the benefits paid to

employer’s offer of suitable work.

former employees. The total amount shown on the invoice

•

The claimant received benefits improperly.

must be paid.

Employers may also receive Form UCB-9 (Employers

Employers should examine the RT-29 carefully and report

Verification of Claimants Employment) requesting wage

any errors within 20 days to the Department of Economic

information for selected quarters. This form is initiated by

Opportunity, Division of Workforce Services, Reemployment

a claimant’s request for reconsideration when there is a

Assistance Program, P.O. Drawer 5250, Tallahassee,

disagreement over the amount of reported or unreported

FL, 32314-5250. This notice can be used as a basis for

wages. The employer must respond to the request even

protesting a claimant’s eligibility to receive benefits when

when the wages have already been reported on the

the basis for the protest has not previously been decided or

Employer’s Quarterly Report (RT-6) or the claimant has

is not currently under appeal. However, such protest would

been disqualified.

not relieve the employer of the requirement to reimburse for

the benefit charges appearing on the invoice. There are no

Remember: Wages must be reported for the period in

provisions in the law to relieve a reimbursing employer of the

which they were paid, not earned.

requirement to reimburse for amounts posted on an invoice.

A reimbursing employer is required to pay dollar-for-dollar

for the percentage of benefits paid to eligible former

Department of Revenue, Reemployment Assistance Benefits, Page 4

Form Rt-800001 - Employer Guide To Reemployment Assistance Benefits Page 4

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