DATE ISSUED: July 28, 2011
Legislation passed this year affects unemployment tax in the following ways:
The calculation of tax rates for contributing employers is defined in Chapter 443, Florida Statutes. Three elements control the calculation of the factors which comprise your rate:
The new (2011) law changes annual tax rates computed for the years 2012, 2013 and 2014, by charging only 90 percent of the employer’s benefit charges during the July 1, 2008 – March 31, 2011 periods. Benefits paid after March 31, 2011 will be charged at 100 percent when determining tax rates.
The option to pay unemployment tax in installments for the first three quarters has been extended through 2014. As in prior years, the employer must pay an annual $5 fee with the first installment payment for the year. More information, including an online calculator, is on our Internet site at www.myflorida.com/dor.
Effective June 27, 2011, the number of employers for which an agent must provide payroll services before the agent can use a Memorandum of Understanding (MOU) has been decreased from 500 clients to 100 clients. The MOU allows the agent to obtain confidential unemployment tax rate information from the Department of Revenue ("the Department"). Section 213.053(4), Florida Statutes, provides that the Memorandum of Understanding must include a statement, signed by the agent, that the agent:
Individuals applying for a loan, mortgage, consumer credit, employment, rental of real estate and other transactions may authorize the creditor, prospective employer, prospective landlord, etc. to verify prior and current employment and wages.
Effective June 27, 2011, consumer reporting agencies may contract with the Agency for Workforce Innovation (AWI) to obtain secure electronic access to state wage and employment data for themselves and their customers. Note: AWI will become part of the new Department of Economic Opportunity (DEO) on October 1st.
This access to confidential information will be provided only if an individual has authorized a creditor, prospective employer, prospective landlord, etc., to verify prior and/or current employment and/or wages. The consent form must be signed by the individual and include notification that:
The notification must also include a list of the parties authorized to receive the information.
References: Sections 213.053, 443.131, 443.141 and 443.17161, Florida Statutes (2011), and Sections 1, 9, 10 and 16, Chapter 2011-235, Laws of Florida (HB 7005).
This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.
For forms and other information, visit our website at www.myflorida.com/dor or call Taxpayer Services, 8:00 a.m. to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671.
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.