TIP # 1273B-02
DATE ISSUED: April 30, 2012
New Reporting Requirements for Private Employers
Contracting With Governmental or Nonprofit Educational Institutions
Beginning with unemployment reports due on or after July 1, 2012, a recent law change requires that private employers with a contract to provide services to a governmental or nonprofit educational institution must separately identify the wages paid to employees who performed such services. Effective July 1, 2013, employees whose wages are identified as being paid for this type of service will not be eligible to receive unemployment compensation benefits based on these wages between academic years and during vacation periods or holiday recess in accordance with section 443.091(3)(a)(b) and (c), Florida Statutes (F.S.).
The new reporting requirement will begin with the Employer's Quarterly Report (Form UCT-6) for the April 1 through June 30, 2012 quarterly filing period. Private employers contracting to provide services to a governmental or nonprofit educational institution must also complete and submit a Quarterly Report for Employees Contracted to Governmental or Nonprofit Educational Institutions (Form UCT-6EW, N.04/12). This form will separately identify the wages paid to the individuals performing the services for the educational institution. Educational institutions referenced in this law include only publicly funded and nonprofit schools, grades kindergarten through 12.
The Quarterly Report for Employees Contracted to Governmental or Nonprofit Educational Institutions (Form UCT-6EW N.04/12) is available on the Department's website at www.myflorida.com/dor. This report must be filed with the Employer's Quarterly Report (Form UCT-6) beginning with the April 1 through June 30, 2012 quarter and for every quarter thereafter that the private employer has employees who provide services to a governmental or nonprofit educational institution under a contractual relationship. Electronic filers will have access to the electronic format for reporting these wages.
Reference: Sections 443.036(17) and 443.091(3), F.S. and Section 6, Chapter 2012-30, Laws of Florida
For More Information
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 Internet site 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, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.