Form Rt-800002 - Employer Guide To Reemployment Tax (Page 17 of 18) in pdf

correspondence regarding reemployment tax

Claimant - A person who has applied for

or claims.

reemployment assistance benefits.

Common Paymaster - Related corporations with

Make sure you notify the Department

employees performing services simultaneously for

of the correct mailing address to send

the related corporations may allow one of the related

correspondence concerning claims for benefits

corporations to report and pay reemployment tax

and tax information. You may specify separate

rather than each corporation reporting separately if

addresses for the mailing of claims notices.

prior approval from DOR has been received.

Contact your local One-Stop Career Center

DEO - Department of Economic Opportunity

for advice and assistance before making any

Department - Florida Department of Revenue

layoffs.

Determination -

Prior to filing your Employer’s Quarterly Report

•

A decision made by the Department

on an alternative form, make sure your format

regarding an employing unit’s liability, tax

has been approved.

rate, or assessment of taxes.

Attend all appeal hearings. The outcomes may

•

A decision made by DEO regarding a

affect your tax rate.

claimant’s monetary or non-monetary

eligibility for benefits.

Notify DEO to report suspected fraud or abuse

of Reemployment Assistance. Call the fraud

Electronic Funds Transfer (EFT) - The transfer

hotline at 800-342-9909 or submit the

of funds between accounts by electronic means.

information online at

When a payment is made using EFT, funds are

electronically transferred from the employer’s bank

seekers-community-services/reemployment

-assistance-center. Select “Fraud and

to the Florida Department of Revenue’s bank.

Overpayments.”

Electronic Reporting - The electronic transfer of

tax report information to the Florida Department of

Notify your nearest Department of Revenue

Revenue. The electronic report replaces the paper

service center as soon as possible of any

report.

changes in ownership, location, or type of

business activity.

Employee Leasing Company - An employing unit

which maintains a valid and active license under

Your reemployment tax account number (a

Chapter 468, F.S. (Also known as Professional

seven-digit number) should be included on

Employer Organization.)

all reports, checks, and correspondence.

Employer - An employing unit that has met the

Correspondence regarding a former employee

criteria of liability for payment of reemployment tax.

should include the employee’s social security

number in addition to your account number.

Employing Unit - An employing unit is any person or

organization, including partnerships, limited liability

For reemployment tax assistance, visit the

companies, corporations, associations, trusts,

Department’s website at

estates, Indian tribes, or trustees or receivers, that

or call Taxpayer Services at 850-488-6800.

have employed any person at any time.

Glossary

Employment - Any service performed by an

individual for an employing unit.

Benefits - Reemployment assistance payments to

Excess Wages - Effective January 1, 2015,

eligible claimants.

wages paid in excess of $7,000 per worker per

Cafeteria Plan Exemption - Cafeteria plans always

calendar year. Excess wages are not subject to

give the employee the option to receive cash as

reemployment tax.

a benefit. When the cash option is chosen, the

Gross Wages - All wages paid.

payments are considered wages and are subject to

Independent Contractor - A person who is not

reemployment tax.

subject to the will and control of the employer. The

Calendar Quarter - A period of three consecutive

employer does not have the right to control or direct

months ending March 31, June 30, September 30,

the manner or method of performance, although

and December 31 of any year.

the results to be accomplished are controlled.

Casual Labor - Work performed that is not in the

Independent contractors hold themselves out

course of the employer’s regular trade or business

to the public as such. Generally, they furnish

and is occasional, incidental, or irregular.

Department of Revenue, Employer Guide to Reemployment Tax, Page 17

Form Rt-800002 - Employer Guide To Reemployment Tax Page 17

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