Florida Regulations 69L-6.015: Record Maintenance and Production Requirements for Employers
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(1) Employers must at all times maintain the records required by this rule and must produce the records when requested by the division pursuant to Florida Statutes § 440.107
(2) Identity, organizational, and occupational records. Every employer shall maintain the notice that assigns to the employer its Federal Employer Identification Number (IRS Form 575A); records that identify its business name, such as fictitious name registration; records that identify its business form, such as corporation, limited liability company, or partnership; and a copy of its articles of incorporation or organization, occupational licenses, trade licenses or certifications, and competency cards.
(3) Employment records. Every employer shall maintain employment records pertaining to every person to whom the employer paid or owes remuneration for the performance of any work or service in connection with any employment under any appointment or contract for hire or apprenticeship.
(a) The employment records required by this subsection shall indicate with regard to every such person:
1. Name of the person.
2. Social Security Number, Federal Employer Identification Number, or IRS Tax Identification Number of the person.
3. Each day, month, and year or pay period when the employer engaged the person in employment.
4. Amount of remuneration paid or owed by the employer for work or service performed by the person. Where remuneration is paid or owed on an hourly basis, the record shall indicate the day, month, and year of work or service and the number of hours worked by the person during each pay period. Where remuneration is paid or owed on any basis other than hourly, the record shall specify the basis, such as competitive bid, piece rate, or task, and indicate the day, month, and year, when remuneration was earned.
(b) In addition, every employer shall maintain the following records for each such person:
1. All checks or other records provided to the person for salary, wage, or earned income.
2. All Form 1099 Miscellaneous Income and Form W-2 Wage and Tax Statements issued to the person.
3. All written contracts or agreements between the employer and the person that describe the terms of employment.
4. All employment and unemployment reports filed pursuant to Florida law.
(4) Tax records. Every employer shall maintain all forms, together with supporting records and schedules, filed with the Internal Revenue Service.
(5) Account records. Every employer shall maintain monthly, quarterly, or annual statements for all open or closed business accounts established by the employer or on its behalf with any credit card company or any financial institution, such as bank, savings bank, savings and loan association, credit union, or trust company.
(6) Disbursements. Every employer shall maintain a journal of its check and cash disbursements as well as a copy of each cashier’s check, bank check, and money order, indicating chronologically the disbursement date, to whom the money was paid, the payment amount, and the purpose.
(7) Employee leasing company, labor pool, and temporary labor service records.
(a) Every employee leasing company licensed under chapter 468, F.S., including a professional employer organization, shall maintain:
1. Records that indicate the Federal Employer Identification Number of each client company.
2. The application of each client company and contract between the employee leasing company and the client company whereby the employee leasing company assigned its employees to a client company.
3. Records that indicate the name, gross pay, deductions from gross pay, net pay, and rate of pay for every employee assigned to each client company.
(b) Every labor pool under Florida Statutes Chapter 448, shall maintain:
1. The written itemized statement showing in detail the wages and each deduction made from wages paid to each day laborer.
2. The annual earnings summary provided to each day laborer.
(c) Every temporary labor service shall maintain records that identify the name, Social Security Number or IRS Tax Identification Number of each employee who the temporary labor service provided to a client, and the payments to and the pay period, type of service, and location of service performed by each such employee. In addition, the temporary labor service shall maintain records of payments that it received from the client.
(8) Subcontractor invoices. Every employer shall maintain all invoices received from a subcontractor for work or service performed by the subcontractor for the employer.
(9) Workers’ compensation insurance and certificates of election to be exempt.
(a) Every employer shall maintain all workers’ compensation insurance policies obtained by the employer or on the employer’s behalf and all endorsements, declaration pages, certificates of workers’ compensation insurance, notices of cancellation, notices of non-renewal, or notices of reinstatement of such policies.
(b) Every employer shall maintain all premium audit documents provided by the workers’ compensation carrier to the employer and all premium self-audits, together with supporting documentation and correspondence provided by the employer to its workers’ compensation carrier.
(c) Every contractor shall maintain evidence of workers’ compensation insurance of every subcontractor and for every subcontractor that is a corporation or limited liability company that has an officer or a member who elects to be exempt from the coverage requirements of the workers’ compensation law the contractor shall maintain a valid certificate of election to be exempt issued to the officer or member under Florida Statutes § 440.05
(d) Every employer who claims that an employee or officer of a corporation is exempt from the coverage requirements of the workers’ compensation law shall maintain a valid certificate of election to be exempt issued under Florida Statutes § 440.05, for that employee or officer of a corporation.
(10) Contracts. Each employer shall maintain:
(a) All complete executed written contracts between it and a general contractor, subcontractor, independent contractor, or employee leasing company licensed under Florida Statutes Chapter 468, that specify the terms of reimbursement and performance of any work or service while engaged in any employment under any appointment or contract for hire or apprenticeship.
(b) Any records that establish the statutory elements of independent contractor prescribed in Section 440.02(15)(d), F.S., for each worker who claims to be or who the employer claims to be an independent contractor and not an employee under the workers’ compensation law.
(11) Records retention. An employer under the workers’ compensation law shall maintain the records specified in this rule for the current calendar year to date and for the preceding two calendar years, in original form, whether paper, film, machine readable electronic material, or other media. A legible copy of the original record is an acceptable substitute for the original.
(12) Records location. An employer shall maintain the records specified in this rule at the corporate registered office, principal place of business, or job site in Florida.
Rulemaking Authority 440.05(10), 440.107(5), 440.591 FS. Law Implemented 440.05(10), 440.107(3), (5) FS. History-New 2-2-00, Formerly 38F-6.015, Amended 3-26-03, Formerly 4L-6.015, Amended 1-17-05, 1-17-05, 9-6-15, 3-21-17.
Terms Used In Florida Regulations 69L-6.015
- Contract: A legal written agreement that becomes binding when signed.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
(3) Employment records. Every employer shall maintain employment records pertaining to every person to whom the employer paid or owes remuneration for the performance of any work or service in connection with any employment under any appointment or contract for hire or apprenticeship.
(a) The employment records required by this subsection shall indicate with regard to every such person:
1. Name of the person.
2. Social Security Number, Federal Employer Identification Number, or IRS Tax Identification Number of the person.
3. Each day, month, and year or pay period when the employer engaged the person in employment.
4. Amount of remuneration paid or owed by the employer for work or service performed by the person. Where remuneration is paid or owed on an hourly basis, the record shall indicate the day, month, and year of work or service and the number of hours worked by the person during each pay period. Where remuneration is paid or owed on any basis other than hourly, the record shall specify the basis, such as competitive bid, piece rate, or task, and indicate the day, month, and year, when remuneration was earned.
(b) In addition, every employer shall maintain the following records for each such person:
1. All checks or other records provided to the person for salary, wage, or earned income.
2. All Form 1099 Miscellaneous Income and Form W-2 Wage and Tax Statements issued to the person.
3. All written contracts or agreements between the employer and the person that describe the terms of employment.
4. All employment and unemployment reports filed pursuant to Florida law.
(4) Tax records. Every employer shall maintain all forms, together with supporting records and schedules, filed with the Internal Revenue Service.
(5) Account records. Every employer shall maintain monthly, quarterly, or annual statements for all open or closed business accounts established by the employer or on its behalf with any credit card company or any financial institution, such as bank, savings bank, savings and loan association, credit union, or trust company.
(6) Disbursements. Every employer shall maintain a journal of its check and cash disbursements as well as a copy of each cashier’s check, bank check, and money order, indicating chronologically the disbursement date, to whom the money was paid, the payment amount, and the purpose.
(7) Employee leasing company, labor pool, and temporary labor service records.
(a) Every employee leasing company licensed under chapter 468, F.S., including a professional employer organization, shall maintain:
1. Records that indicate the Federal Employer Identification Number of each client company.
2. The application of each client company and contract between the employee leasing company and the client company whereby the employee leasing company assigned its employees to a client company.
3. Records that indicate the name, gross pay, deductions from gross pay, net pay, and rate of pay for every employee assigned to each client company.
(b) Every labor pool under Florida Statutes Chapter 448, shall maintain:
1. The written itemized statement showing in detail the wages and each deduction made from wages paid to each day laborer.
2. The annual earnings summary provided to each day laborer.
(c) Every temporary labor service shall maintain records that identify the name, Social Security Number or IRS Tax Identification Number of each employee who the temporary labor service provided to a client, and the payments to and the pay period, type of service, and location of service performed by each such employee. In addition, the temporary labor service shall maintain records of payments that it received from the client.
(8) Subcontractor invoices. Every employer shall maintain all invoices received from a subcontractor for work or service performed by the subcontractor for the employer.
(9) Workers’ compensation insurance and certificates of election to be exempt.
(a) Every employer shall maintain all workers’ compensation insurance policies obtained by the employer or on the employer’s behalf and all endorsements, declaration pages, certificates of workers’ compensation insurance, notices of cancellation, notices of non-renewal, or notices of reinstatement of such policies.
(b) Every employer shall maintain all premium audit documents provided by the workers’ compensation carrier to the employer and all premium self-audits, together with supporting documentation and correspondence provided by the employer to its workers’ compensation carrier.
(c) Every contractor shall maintain evidence of workers’ compensation insurance of every subcontractor and for every subcontractor that is a corporation or limited liability company that has an officer or a member who elects to be exempt from the coverage requirements of the workers’ compensation law the contractor shall maintain a valid certificate of election to be exempt issued to the officer or member under Florida Statutes § 440.05
(d) Every employer who claims that an employee or officer of a corporation is exempt from the coverage requirements of the workers’ compensation law shall maintain a valid certificate of election to be exempt issued under Florida Statutes § 440.05, for that employee or officer of a corporation.
(10) Contracts. Each employer shall maintain:
(a) All complete executed written contracts between it and a general contractor, subcontractor, independent contractor, or employee leasing company licensed under Florida Statutes Chapter 468, that specify the terms of reimbursement and performance of any work or service while engaged in any employment under any appointment or contract for hire or apprenticeship.
(b) Any records that establish the statutory elements of independent contractor prescribed in Section 440.02(15)(d), F.S., for each worker who claims to be or who the employer claims to be an independent contractor and not an employee under the workers’ compensation law.
(11) Records retention. An employer under the workers’ compensation law shall maintain the records specified in this rule for the current calendar year to date and for the preceding two calendar years, in original form, whether paper, film, machine readable electronic material, or other media. A legible copy of the original record is an acceptable substitute for the original.
(12) Records location. An employer shall maintain the records specified in this rule at the corporate registered office, principal place of business, or job site in Florida.
Rulemaking Authority 440.05(10), 440.107(5), 440.591 FS. Law Implemented 440.05(10), 440.107(3), (5) FS. History-New 2-2-00, Formerly 38F-6.015, Amended 3-26-03, Formerly 4L-6.015, Amended 1-17-05, 1-17-05, 9-6-15, 3-21-17.