Form Rt-800058 - What Employers Need To Know About Reemployment Tax Page 3
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6Employment Not Covered
Some types of work are not covered by Reemployment Assistance and some wages paid for
services are not subject to reemployment tax. These exemptions include:
•
Employees of a church, or convention, or association of churches; or of organizations
operated primarily for religious purposes that are operated, supervised, controlled, or
principally supported by a church, or convention or association of churches.
•
Services performed by aliens in agricultural labor, who have entered the United States
pursuant to s. 1184(c) [formerly s. 214(c)] and s. 1101(a)(15)(H) [formerly
s. 101(a)(15)(H)] of the Immigration and Nationality Act.
•
Services performed by nonresident aliens, who are temporarily present in the United
States as non-immigrants under subparagraph (F) or (J) of s. 1101(a) (15) [formerly s.
101(a) (15)] of the Immigration and Nationality Act.
•
Services for a school, college, or university by a student enrolled and attending classes
there.
•
Work on a fishing vessel under ten net tons.
•
Services performed as a student nurse in a hospital or nurses’ training school, a medical
school intern in a hospital, or a hospital patient.
•
Students working for credit in a school program such as CBE or DCT.
•
Persons under age 18 delivering or distributing newspapers.
•
Service for government by elected officials; members of the legislature and judiciary;
those serving on a temporary basis in cases of fire, storm, etc.; or serving in an advisory
capacity that ordinarily does not require more than eight hours per week.
•
Services performed for a son, daughter, or spouse; or by children under the age of 21 for
their father or mother. When the employing unit is a partnership, an exempt relationship
must exist to all partners or there is no exemption. This exemption does not apply to
corporations.
•
Direct sellers who are contracted to sell or solicit consumer goods in homes or places
other than a permanent retail establishment, and whose substantial remuneration is
directly related to sales.
•
Services performed by a sole proprietor or a partner, or a member of a limited liability
company classified for federal income tax purposes as either a partnership or a sole
proprietorship.
•
Services performed by insurance agents, real estate agents, or barbers when paid solely
by commission.
•
Speech, occupational, and physical therapists who are not salaried and working
pursuant to a written contract with a home health agency as defined in s. 400.462, F.S.
•
Service performed by an individual for remuneration for a private, for-profit delivery or
messenger service, if certain conditions are met.
•
Service performed by an inmate of a penal institution (work release programs).
Wages
Wages are payments for services in employment, including commissions, bonuses, back pay
awards, and the cash value of all payments in any medium other than cash. The cash value of
meals and lodging will be exempt if it is included as a condition of employment for the
convenience of the employer.
Sick and accident disability payments paid by an employing unit to an employee in the six
calendar months after the calendar month the employee stopped working are wages. Tips are
Florida Department of Revenue, What Employers Need to Know about Reemployment Tax, Page 3
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