Form Rt-800002 - Employer Guide To Reemployment Tax
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18RT-800002
R. 11/17
Employer Guide to
Reemployment Tax
Table of Contents
Employer Multi-unit Reports ............................... 10
Introduction ............................................................ 2
Reporting Employees Contracted to Governmental
Preface ................................................................. 2
or Nonprofit Educational Institutions ................... 10
Background .......................................................... 2
Reporting Medium ............................................... 11
Classification of Workers ....................................... 2
Alternative Forms Reporting ............................... 11
State Unemployment Tax Act (SUTA) .................... 2
Electronic Reporting and Payment
Federal Unemployment Tax Act (FUTA) ................. 2
Requirement ....................................................... 11
Reporting Wages and Paying Reemployment
Penalty for Failure to File Electronically .............. 11
Taxes .................................................................................... 2
Benefits of Filing and Paying Electronically ........ 11
General Liability Requirements ............................. 2
Timely Reporting and Payment .......................... 11
Special Liability Requirements for
Installment Payment Option ............................... 11
Specific Employer Types ............................................ 2
Penalty and Interest Charged for Late Filing and
Nonprofit Employers ............................................. 2
Payment ............................................................ 12
Governmental Entities .......................................... 3
Assessments ..................................................... 12
Indian Tribes ............................................................. 3
Liens .................................................................. 12
Reimbursement Option ......................................... 3
Tax Rate Consequences .................................... 12
Agricultural Employers .......................................... 3
Protest................................................................ 12
Domestic Employers ............................................. 3
Adjusting/Correcting Your Report ....................... 12
Voluntary Coverage .............................................. 3
New Hire Reporting ............................................ 13
Employer-Employee Relationship ......................... 3
Inactivation of Account ....................................... 13
Employment Not Covered ..................................... 4
Termination of Liability ........................................ 13
Required Reports ................................................... 5
When to Notify the Department .......................... 13
Employer Registration Report ............................... 5
Tax Audits and Required Employer
Successions ......................................................... 5
Records................................................................ 13
Employee Leasing Companies ............................. 5
Audit Purpose .................................................... 13
Common Paymaster ............................................. 6
Records Required and Examined ....................... 13
Payrolling .............................................................. 6
Tax Rate ............................................................... 14
Power of Attorney ................................................. 6
Regular .............................................................. 14
Reemployment Tax Data Release Agreement
Successor Accounts ........................................... 15
(RT-19) ................................................................. 6
Mandatory Transfers ............................................ 15
Tax and Wage Reporting ....................................... 6
Federal Certification ........................................... 15
Where to Report Employees ................................. 6
Benefits ................................................................ 16
Reciprocal Coverage Agreement (RCA) ................ 7
How Benefits Are Charged and Their
Employer’s Quarterly Report (RT-6) ...................... 7
Impact on Employers ......................................... 16
Taxable Wage Base .............................................. 8
Employer’s Checklist for Compliance ................ 16
Annual Filing Option ............................................. 9
Glossary .............................................................. 17
Reporting Wages ................................................... 9
Contact Us ........................................................... 18
Taxable Wages ..................................................... 9
Exempt Wages ..................................................... 10
Department of Revenue, Employer Guide to Reemployment Tax, Page 1
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