60BB-2.027: Payment of Contributions
PURPOSE AND EFFECT: The proposed amendment to Rule 60BB-2.027, Florida Administrative Code corrects a scrivener’s error regarding reporting dates.
SUMMARY: Section 443.131(1), Florida Statutes requires employers to pay contributions to the Unemployment Compensation Trust Fund for each calendar quarter that they are employers subject to Chapter 443, Florida Statutes, in accordance with rules adopted by the Agency for Workforce Innovation. Section 443.036(10), Florida Statutes provides that the four calendar quarters end on March 31, June 30, September 30, and December 31. Rule 60BB-2.027, Florida Administrative Code, designates the reporting and delinquent dates for each of the four calendar quarters. Due to a scrivener’s error, the current version of Rule 60BB-2.027, Florida Administrative Code indicates an incorrect date for the end of the third calendar quarter and for the reporting and delinquent dates for that quarter. The proposed amendment to Rule 60BB-2.027, Florida Administrative Code corrects this error and substitutes the proper dates.
SUMMARY OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 443.1317 FS.
LAW IMPLEMENTED: 443.036(10), 443.121, 443.131, 443.141, 443.171(1), 443.191 FS.
IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN FAW.
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Veronica Moss at (850)245-7150. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: John R. Perry, Senior Attorney, 107 East Madison Street, MSC 110, Tallahassee, Florida 32399-4128, (850)245-7150.
THE FULL TEXT OF THE PROPOSED RULE IS:
60BB-2.027 Payment of Contributions.
(1) Remittance with Quarterly Reports. Payment is to be submitted concurrently with quarterly reports except for payment by electronic means which is to be submitted as provided in paragraph (2)(a) of this rule. Contributions are payable for each calendar quarter with respect to wages paid during such calendar quarter, except as otherwise provided in this rule and Sections 443.1312-.1313, F.S.
(2) Due and Payable Dates.
(a) Except for payments remitted by electronic means, contributions for the quarter ending March 31 are due April 30 and become delinquent on May 1; contributions for the quarter ending June 30 are due July 31 and become delinquent on August 1; contributions for the quarter ending September 30August 31 are due October 31September 30 and become delinquent NovemberOctober 1; contributions for the quarter ending December 31 are due January 31 and become delinquent February 1. Payments remitted by electronic funds transfer (EFT), Internet, or other electronic means must be in compliance with the rule provisions in Chapter 12-24, F.A.C, incorporated herein by reference, regarding payment by electronic means.
(b) The first contribution payment of an employing unit which becomes an employer must include contributions for the entire period of liability. Payment is due by the last day of the month following the calendar quarter in which the employing unit:
1. Met the liability provisions of the law, or
2. Elected, with written approval by the Department, to become an employer.
(3) Partial payments. When an employer has partially paid contributions for any period before the delinquent date, the taxable payroll for such period will be included in the employer’s annual or quarterly payroll in the proportion that contributions paid for the period bear to the contributions due for such period.
Specific Authority 443.1317, FS. Law Implemented 443.036(10), 443.121, 443.131, 443.141, 443.171(1), and 443.191 FS. History–New 8-25-92. Formerly 38B-2.027, Amended 1-19-03, 7-18-06. Amended_____________.