Form Rt-800058 - What Employers Need To Know About Reemployment Tax
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6RT-800058
What Employers Need to Know
R. 09/15
about Reemployment Tax
What is Reemployment Assistance?
Reemployment assistance gives partial, temporary income to workers who lose their jobs
through no fault of their own, and are able and available for work. The purpose is to provide
assistance to jobless workers, their families, and the business community.
Who Pays for Reemployment Assistance?
You, the employer, pay for reemployment assistance through a tax managed by the Florida
Department of Revenue. It is one of your business costs. Workers do not pay reemployment
tax and employers must not make payroll deductions for this purpose. The consumer bears this
cost in the price of the goods or services you sell. Thus, the burden of reemployment is shared
by all. Your payments go into a fund from which monies are paid to eligible claimants. After a
qualifying period, employers with a stable employment history will receive a lowered tax rate.
Who is Liable for Reemployment Tax?
A new business must report its initial employment in the month following the calendar quarter in
which employment begins. You can register to collect and/or report tax through our website.
The site will guide you through an application interview that will help you determine your tax
obligation. If you do not have Internet access, you can complete a paper Florida Business Tax
Application (Form DR-1).
You are liable if you meet any of the following conditions:
•
You have quarterly payroll of $1,500 or more in a calendar year;
•
You have one or more employees for a day (or portion of a day) during any 20 weeks in
a calendar year;
•
You are an agricultural employer and have five or more workers for a day (or portion of a
day) during any 20 weeks in a calendar year, or a $10,000 cash payroll in any calendar
quarter;
•
You are a domestic employer with a cash payroll of $1,000 or more in a calendar
quarter;
•
You are liable for federal unemployment tax;
•
You purchase all or part of a liable business, or the combination of your existing payroll
or employment and that of the business you purchased meets the liability criteria;
•
You are a nonprofit organization as defined in section (s.) 3306(c)(8) of the Federal
Unemployment Tax Act and s. 501(c)(3) of the Internal Revenue Code and have four or
more employees for a day (or portion of a day) during any 20 weeks in a calendar year;
•
You are a state, county, city, or joint governmental unit; or
•
You are an Indian tribe or tribal unit.
Nonprofit organizations, governmental agencies, and Indian tribes are given the option of paying
their reemployment insurance costs by the tax-paying method or the reimbursable method. The
reimbursable employer must repay benefits paid to former employees on a dollar-for-dollar
basis. Regardless of the method of payment, these employers must submit wage reports each
quarter. If an employer chooses to change the method of paying, it must sign a special election
form and stay with the chosen method for at least two years. More information is available in
Information for Nonprofit Organizations (RTS-1C) available on our website.
Florida Department of Revenue, What Employers Need to Know about Reemployment Tax, Page 1
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