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

You can also download an Employer Account Change

paid will be billed and the reimbursing employer will be

Form (Form RTS-3) and mail it to:

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

benefits improperly paid will result in a credit or refund to

Account Management - MS 1-5730

the reimbursing employer.

Florida Department of Revenue

5050 W Tennessee St

Statement of Benefit Charges

Tallahassee FL 32399-0160

Taxpaying employers with benefit charges will be mailed

Include your reemployment tax account number, the old

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

address, and the new address that you want used. Make

is a notice showing the benefits paid to former workers

sure the request is signed by the appropriate authority for

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

your business.

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

will be listed on the RT-1 when benefits were charged

How Benefits Are Charged

in a previous quarter. If there are questions about the

charges, call the Reemployment Assistance Information

All benefits are paid from the Unemployment

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

Compensation Trust Fund and are charged to employers

be filed within 20 days from the mailing date of the RT-1

on a percentage basis. The chargeable percentage is

and may be filed online at or by writing to

based on the amount of wages each employer paid the

Department of Economic Opportunity, Division of

worker as compared to the worker’s total wages for

Workforce Services, Reemployment Assistance Program,

insured work during the base period of the claim. For

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

example, if there were only two base period employers,

32314-5250.

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

be chargeable with 50 percent of the benefits paid to the

Employers should examine the RT-1 carefully and notify

claimant.

the Reemployment Assistance Program of any errors.

This notice cannot be used as a basis for protesting a

Benefit payments made to any eligible claimant are

claimant’s eligibility to receive benefits for any reason

charged to the taxpaying employer’s experience rating

that has already been decided by the mailing of a

record when the employer paid the individual wages

determination, decision of an appeals referee, or order of

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

the Reemployment Assistance Appeals Commission. If

taxpaying employer who paid wages less than $100 will

an appeal is pending on a claim at the time the RT-1 is

not be charged.

received, an adjustment to the charge that may be required

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

by the appellate authority will be posted to the account

period employer’s account only when the employer has

during the following calendar quarter. It is not necessary

responded in writing to the claim within 20 days from the

to further protest the charge.

mailing date of the notice of the claim with information

Reimbursement Invoice

regarding the claimant, and it is determined that:

• The claimant was separated under disqualifying

Reimbursing employers are mailed a Reemployment Tax

conditions.

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

• The claimant was discharged for unsatisfactory

former employees. The total amount shown on the invoice

performance during an initial employment 90-day

must be paid.

probationary period of which the worker was notified

Employers should examine the RT-29 carefully and report

within the first seven days of work.

any errors within 20 days to the Department of Economic

• The claimant has refused without good cause the

Opportunity by filing a protest online at .

employer’s offer of suitable work.

This notice can be used to protest a claimant’s eligibility

• The claimant received benefits improperly.

to receive benefits when the basis for the protest has not

previously been decided or is not currently under appeal.

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

However, such protest would not relieve the employer of

for the percentage of benefits paid to eligible former

the requirement to reimburse for the benefit charges

employees. Reimbursing employers do not have a tax

appearing on the invoice. There are no provisions in the

rate and therefore, are not eligible for relief from benefit

law to relieve a reimbursing employer of the requirement

charges in the same manner as taxpaying employers. The

to reimburse for amounts posted on an invoice.

percentage of benefit payments based on wages paid

by a reimbursing employer will be billed to the employer

Short-Time Compensation

following the calendar quarter during which the benefits

were paid.

Short-Time Compensation is a voluntary program that

permits prorated reemployment assistance benefits to

In the event an individual who performed services for a

employees experiencing a reduction in hours for a portion

reimbursing employer, is disqualified, any benefits already

Department of Revenue, Reemployment Assistance Benefits, Page 4

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

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