Free UCS-1B - Florida

General Information on the Florida Unemployment Tax Law

UCS-1B R. 09/07

You Will be Liable for Unemployment Tax in Florida if You Meet Any One of the Following Criteria:
· · · · · · · · You paid wages of $1,500 in any quarter or employed at least one worker for any portion of a day in 20 different weeks in a calendar year. Payments made to corporate officers are wages. You are a governmental entity, Indian tribe, or tribal unit. You hold a section 501(c)(3) exemption from federal income tax and employ four or more workers for any portion of a day in 20 different weeks in a calendar year. You are an agricultural employer with a $10,000 cash quarterly payroll, or who employs five or more workers for any portion of a day in 20 different weeks in a calendar year. You paid $1,000 cash in a quarter for domestic services in your private home or college club. You acquired all or part of the organization, trade, or business; or assets of a liable employer. You are liable for federal unemployment taxes. You were previously liable for unemployment tax in the state of Florida.

In Addition:

· The Department requires employers to keep true and accurate payroll records.
Examples of Exempt Employment:

· Employees of a church, or convention or association of churches; or other organizations that are operated, · Services performed by real estate salespersons, insurance agents and barbers when paid solely by
commission.

supervised, controlled, or principally supported by a church, or convention or association of churches and are operated primarily for religious purposes.

· Services performed by an individual in the employ of his or her son, daughter, (including step relationships) · Services performed on a fishing vessel of 10 net tons or less registered in the United States. · Services performed by a sole proprietor or partner.
Information Presented Here Is:
· · · Intended to assist you in meeting your obligations under the Florida Unemployment Tax Law (Chapter 443, Florida Statutes and Chapter 60BB-2, Florida Administrative Code). Intended for general information purposes and does not have the effect of law or rules. Not intended to cover all phases of the law nor answer specific questions.

or spouse, and services performed by a child under 21 in the employ of his or her father or mother (does not apply to corporations).

The Tax Rate for New Employers Is .0270 (2.7%) Except When Tax Rate Reductions are Authorized by the Legislature. The Current Taxable Wage Base Is $7,000 Per Employee Per Year.
Internet address: www.myflorida.com/dor

Important Information for Florida Employers Correct Reporting May Save You Time and Money! Tips to Remember When Completing Your Employer's Quarterly Report (Form UCT-6) That Will Help Eliminate the Improper Payment of Benefits: · USE THE CORRECT SOCIAL SECURITY NUMBER FOR EACH EMPLOYEE. Require presentation of a social security card when hired. Report wages when PAID, NOT when earned. Respond promptly to any written inquiry for information on former employees. Respond to telephone calls from the Department seeking your assistance. For Reporting Purposes, "Wages" Include the Following: · · · · · · · Commissions, bonuses, and back pay awards. Severance pay & wages in lieu of notice. Vacation pay. Tips & gratuities when a written statement is furnished by the employee and the amount exceeds $20 in a month. "Cafeteria plan" benefits not meeting the IRS criteria for exemption. Corporate officers' wages. Payment of awards, gifts, and prizes over $25.

· · ·

If you have unemployment tax questions, please call 800-482-8293 or contact your nearest Department of Revenue service center (listed below). For a written reply to tax questions, write:

Taxpayer Services Florida Department of Revenue 1379 Blountstown Hwy Tallahassee FL 32304-2716 Florida Department of Revenue Service Centers
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