Florida Regulations 73B-10.026: Determinations to Liable Employers
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(1) Notice of Benefits Paid and Charged, Invoiced, or Credited. A statement mailed to the employer within 30 days after the end of each calendar quarter will include the name and partial social security number of each claimant for whom benefits were charged, invoiced, or credited to the employer’s account during the previous calendar quarter. Notification to contributing employers is provided on Form RT-1, Notice of Benefits Paid. Notification to reimbursing employers is provided on Form RT-29, Reemployment Tax Reimbursement Invoice.
(a) Requests for Redetermination. The information contained on the notification is conclusive and binding unless the employer files a written request for redetermination with DEO within 20 days of the mailing date of the notification. Such request will not serve to protest determinations, redeterminations, decisions, or orders issued pursuant to Florida Statutes § 443.151
(b) Adjustment of Charges.
1. Contributing Employer. When DEO determines benefits charged to an employment record were paid in error or fraudulently obtained, the employment record will be adjusted to remove the erroneous charges. The credit will be applied to the calendar quarter during which the adjustment is made. However, when the employer timely protests the tax rate to DEO or DOR, or timely applies for a tax rate adjustment after determining the tax rate was adversely affected by the charge pursuant to Section 443.131(3)(i), F.S., the credit will be applied to the calendar year in which the benefit payments were charged.
2. Reimbursing Employer. When DEO determines benefits billed to a reimbursing employer were paid in error or fraudulently obtained, the amount recouped or recovered from the claimant by DEO will on a pro rata basis be credited to the reimbursing employer or refunded if the employer has no balance due.
(c) Appeals Regarding Charges to an Employer Account.
1. Any appeal from a determination or redetermination with respect to the payment of benefits which involves the issue of whether an employer’s account will be charged as provided in Section 443.131(3)(a), F.S., and Fl. Admin. Code R. 73B-10.018, will be heard and decided by an appeals referee, in accordance with the provisions of Fl. Admin. Code Chapter 73B-20
2. When an appeal from a determination or redetermination is filed pursuant to Section 443.151(4)(b), F.S., involving the application of Florida Statutes § 443.101, the appeals referee will, in the same proceeding, hear and decide any collateral issue with respect to whether benefit payments made pursuant to the decision will be charged to the employer’s account.
(2) Determination of Tax Rate Pursuant to Computation of a Benefit Ratio. When an employer first becomes eligible for computation of a benefit ratio as provided in Section 443.131(3)(b), F.S., DOR will:
(a) Notify the employer of the contribution rate by use of Form RT-20, Reemployment Tax Rate Notice, at least 15 days before the end of the calendar quarter for which the rate is effective.
(b) The rate will be effective for the calendar quarter in which eligibility was established and for the remainder of that calendar year.
(3) Determination of Audit Findings. DOR will notify employers of the results of audit findings.
(4) Determination of Employment Status. DOR will issue determinations to notify employers regarding whether services performed by individuals or classes of workers were in statutorily covered employment, were exempt from reemployment assistance coverage, were performed by employees, or were performed by independent contractors.
(5) This rule is subject to sunset in accordance with the Governor’s November 11, 2019 directive. Within five years after the effective date, DEO shall review this rule and determine whether this rule is still necessary. If this rule is determined to no longer be necessary, then DEO will repeal the rule.
Rulemaking Authority 443.1317 FS. Law Implemented 443.131(3), 443.1312, 443.1313, 443.141(2)(b), 443.151(3)(c), (d), (4)(b) FS. History-New 8-25-92, Formerly 38B-2.026, Amended 1-19-03, 7-18-06, Formerly 60BB-2.026, Amended 6-2-14, 10-16-17, 2-24-21.
Terms Used In Florida Regulations 73B-10.026
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
(b) Adjustment of Charges.
1. Contributing Employer. When DEO determines benefits charged to an employment record were paid in error or fraudulently obtained, the employment record will be adjusted to remove the erroneous charges. The credit will be applied to the calendar quarter during which the adjustment is made. However, when the employer timely protests the tax rate to DEO or DOR, or timely applies for a tax rate adjustment after determining the tax rate was adversely affected by the charge pursuant to Section 443.131(3)(i), F.S., the credit will be applied to the calendar year in which the benefit payments were charged.
2. Reimbursing Employer. When DEO determines benefits billed to a reimbursing employer were paid in error or fraudulently obtained, the amount recouped or recovered from the claimant by DEO will on a pro rata basis be credited to the reimbursing employer or refunded if the employer has no balance due.
(c) Appeals Regarding Charges to an Employer Account.
1. Any appeal from a determination or redetermination with respect to the payment of benefits which involves the issue of whether an employer’s account will be charged as provided in Section 443.131(3)(a), F.S., and Fl. Admin. Code R. 73B-10.018, will be heard and decided by an appeals referee, in accordance with the provisions of Fl. Admin. Code Chapter 73B-20
2. When an appeal from a determination or redetermination is filed pursuant to Section 443.151(4)(b), F.S., involving the application of Florida Statutes § 443.101, the appeals referee will, in the same proceeding, hear and decide any collateral issue with respect to whether benefit payments made pursuant to the decision will be charged to the employer’s account.
(2) Determination of Tax Rate Pursuant to Computation of a Benefit Ratio. When an employer first becomes eligible for computation of a benefit ratio as provided in Section 443.131(3)(b), F.S., DOR will:
(a) Notify the employer of the contribution rate by use of Form RT-20, Reemployment Tax Rate Notice, at least 15 days before the end of the calendar quarter for which the rate is effective.
(b) The rate will be effective for the calendar quarter in which eligibility was established and for the remainder of that calendar year.
(3) Determination of Audit Findings. DOR will notify employers of the results of audit findings.
(4) Determination of Employment Status. DOR will issue determinations to notify employers regarding whether services performed by individuals or classes of workers were in statutorily covered employment, were exempt from reemployment assistance coverage, were performed by employees, or were performed by independent contractors.
(5) This rule is subject to sunset in accordance with the Governor’s November 11, 2019 directive. Within five years after the effective date, DEO shall review this rule and determine whether this rule is still necessary. If this rule is determined to no longer be necessary, then DEO will repeal the rule.
Rulemaking Authority 443.1317 FS. Law Implemented 443.131(3), 443.1312, 443.1313, 443.141(2)(b), 443.151(3)(c), (d), (4)(b) FS. History-New 8-25-92, Formerly 38B-2.026, Amended 1-19-03, 7-18-06, Formerly 60BB-2.026, Amended 6-2-14, 10-16-17, 2-24-21.