Florida has a Board of Employee Leasing companiesĪdministered through the Department of Business and Professional Regulation Its employ one or more individuals performing services for it within this state.” An “employing Unit” includesĮmployee leasing companies. Or the legal representative of a deceased person, which has or had in Including a partnership, limited liability company, association, trust,Įstate, joint-stock company, insurance company, or corporation……. “employing units.” An “employing unit” is veryīroadly defined to mean “an individual or type of organization, Under Florida law “Reemployment tax” is collected from Statutes (2003), and are required to contribute to the Reemployment Trustįund. The definition of an employing unit are subject to Chapter 443, Florida Generally, subject to general criteria noted initially, employers who meet ( available to download at the end of this article.) DOR’s website includes various forms and a brochureĮntitled “Employer Guide To Reemployment Tax”. Provide other unemployment tax collection services under Chapter 443,įlorida Statutes. (DOR) to perform the duties of the tax collection service provider and Of Economic Opportunity (DEO) to contract with the Department of Revenue Section 443.1316(1), Florida Statutes (2003), authorizes the Department Is reported in the month following the calendar quarter in which employmentīegins. This is a quarterly system, so the employment Register with the Florida Department of Revenue by establishing a Florida Worker fits within the criteria for an “employer”, they must When an employer in Florida concludes their relationship with a Will describe what Florida courts look to when deciding this recurring Understanding who is an “employer” is important. Weeks during the current or preceding calendar year. Religious, charitable, scientific, literary, or education groups) thatĮmploy four or more workers for any portion of a day in 20 different calendar Reemploymentīenefits are extended to employees of nonprofit organizations (such as 501(c)(3) of the Internal RevenueĬode or if the employer is a county city or joint governmental unit. Of the Federal Unemployment Tax Act and s. Tax Act, such as nonprofit organizations as defined in section (s.) 3306(c)(8) There are other statutory employers who are liable under the Reemployment ![]() There are other categories as well, which include Indian tribes and Then you meet the Florida statutory criteria for liability for Reemployment ![]() One employee for any portion of a day in 20 different calendar weeks inĪ year, or you are liable for under the Federal Unemployment Tax ( FUT), Quarterly payroll of $1500 or more in a calendar year, have had at least ![]() If you are an employer in Florida and have Generally, speaking it’s the difference between a 1099 and a W-2 An Employer’s Perspective: Florida “Reemployment tax”
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