| 1 | A bill to be entitled |
| 2 | An act relating to unemployment compensation; reviving, |
| 3 | readopting, and amending s. 443.1117, F.S.; providing for |
| 4 | retroactive application; establishing temporary state |
| 5 | extended benefits for weeks of unemployment; revising |
| 6 | definitions; providing for state extended benefits for |
| 7 | certain weeks and for periods of high unemployment; |
| 8 | providing applicability; amending s. 443.1217, F.S.; |
| 9 | reducing the amount of exempt wages beginning January 1, |
| 10 | 2010; increasing the amount of exempt wages beginning |
| 11 | January 1, 2012; suspending an exempt wages adjustment |
| 12 | when repayment of a federal advance is owed; amending s. |
| 13 | 443.131, F.S.; providing that a positive adjustment factor |
| 14 | begins January 1, 2012; providing criteria for the |
| 15 | determination of taxable payroll beginning January 1, |
| 16 | 2012; providing rate calculation direction to the taxpayer |
| 17 | service provider for the rate effective January 1, 2012; |
| 18 | requiring an employer assessment when federal advance |
| 19 | interest is due; requiring the Revenue Estimating |
| 20 | Conference to calculate interest based on certain factors |
| 21 | at a date certain; requiring an assessment by a date |
| 22 | certain; providing a formula for calculation of the |
| 23 | employer interest assessment rate and payment; providing |
| 24 | for a separate collection of such assessment by a tax |
| 25 | collection service provider; naming an account to hold |
| 26 | interest collected until payment is directed; providing |
| 27 | for a suspension or termination of assessment under |
| 28 | certain circumstances; providing credit for interest funds |
| 29 | collected prior to suspension or termination; providing a |
| 30 | limitation; providing for the elimination of provisions |
| 31 | that interfere with federal interest relief or federal tax |
| 32 | credit; amending s. 443.141; F.S.; providing retroactive |
| 33 | effect; providing a schedule for contributing employers to |
| 34 | make payments for 2010 and 2011 contributions due for |
| 35 | wages; providing for penalties, interest, and fees on |
| 36 | delinquent contributions; providing appropriations for |
| 37 | purposes of implementation; providing that the act |
| 38 | fulfills an important state interest; providing effective |
| 39 | dates. |
| 40 |
|
| 41 | Be It Enacted by the Legislature of the State of Florida: |
| 42 |
|
| 43 | Section 1. Notwithstanding the expiration date contained |
| 44 | in section 4 of chapter 2009-99, Laws of Florida, effective upon |
| 45 | this act becoming a law, retroactive to January 2, 2010, and |
| 46 | expiring February 27, 2010, section 443.1117, Florida Statutes, |
| 47 | is revived, readopted, and amended to read: |
| 48 | 443.1117 Temporary extended benefits.- |
| 49 | (1) APPLICABILITY OF EXTENDED BENEFITS STATUTE.-Except |
| 50 | when the result is inconsistent with the other provisions of |
| 51 | this section, the provisions of s. 443.1115(3), (4), (6), and |
| 52 | (7) apply to all claims covered by this section. |
| 53 | (2) DEFINITIONS.-For the purposes of this section, the |
| 54 | term: |
| 55 | (a) "Regular benefits" and "extended benefits" have the |
| 56 | same meaning as in s. 443.1115. |
| 57 | (b) "Eligibility period" means the period consisting of |
| 58 | the weeks in an individual's benefit year or emergency benefit |
| 59 | period which begin in an extended benefit period and, if the |
| 60 | benefit year or emergency benefit period ends within that |
| 61 | extended benefit period, any subsequent weeks beginning in that |
| 62 | period. |
| 63 | (c) "Emergency benefits" means Emergency Unemployment |
| 64 | Compensation paid pursuant to Pub. L. No. 110-252, Pub. L. No. |
| 65 | 110-449, and Pub. L. No. 111-5, Pub. L. No. 111-92, and Pub. L. |
| 66 | No. 111-118. |
| 67 | (d) "Extended benefit period" means a period that: |
| 68 | 1. Begins with the third week after a week for which there |
| 69 | is a state "on" indicator; and |
| 70 | 2. Ends with any of the following weeks, whichever occurs |
| 71 | later: |
| 72 | a. The third week after the first week for which there is |
| 73 | a state "off" indicator; |
| 74 | b. The 13th consecutive week of that period. |
| 75 |
|
| 76 | However, an extended benefit period may not begin by reason of a |
| 77 | state "on" indicator before the 14th week after the end of a |
| 78 | prior extended benefit period that was in effect for this state. |
| 79 | (e) "Emergency benefit period" means the period during |
| 80 | which an individual receives emergency benefits as defined in |
| 81 | paragraph (c). |
| 82 | (f) "Exhaustee" means an individual who, for any week of |
| 83 | unemployment in her or his eligibility period: |
| 84 | 1. Has received, before that week, all of the regular |
| 85 | benefits and emergency benefits, if any, available under this |
| 86 | chapter or any other law, including dependents' allowances and |
| 87 | benefits payable to federal civilian employees and ex- |
| 88 | servicemembers under 5 U.S.C. ss. 8501-8525, in the current |
| 89 | benefit year or emergency benefit period that includes that |
| 90 | week. For the purposes of this subparagraph, an individual has |
| 91 | received all of the regular benefits and emergency benefits, if |
| 92 | any, available although, as a result of a pending appeal for |
| 93 | wages paid for insured work which were not considered in the |
| 94 | original monetary determination in the benefit year, she or he |
| 95 | may subsequently be determined to be entitled to added regular |
| 96 | benefits; |
| 97 | 2. Had a benefit year which expired before that week, and |
| 98 | was paid no, or insufficient, wages for insured work on the |
| 99 | basis of which she or he could establish a new benefit year that |
| 100 | includes that week; and |
| 101 | 3.a. Has no right to unemployment benefits or allowances |
| 102 | under the Railroad Unemployment Insurance Act or other federal |
| 103 | laws as specified in regulations issued by the United States |
| 104 | Secretary of Labor; and |
| 105 | b. Has not received and is not seeking unemployment |
| 106 | benefits under the unemployment compensation law of Canada; but |
| 107 | if an individual is seeking those benefits and the appropriate |
| 108 | agency finally determines that she or he is not entitled to |
| 109 | benefits under that law, she or he is considered an exhaustee. |
| 110 | (g) "State 'on' indicator" means, with respect to weeks of |
| 111 | unemployment beginning on or after February 1, 2009, and ending |
| 112 | on or before January 30, 2010 December 12, 2009, the occurrence |
| 113 | of a week in which the average total unemployment rate, |
| 114 | seasonally adjusted, as determined by the United States |
| 115 | Secretary of Labor, for the period consisting of the most recent |
| 116 | 3 months for which data for all states are published by the |
| 117 | United States Department of Labor: |
| 118 | 1. Equals or exceeds 110 percent of the average of those |
| 119 | rates for the corresponding 3-month period ending in each of the |
| 120 | preceding 2 calendar years; and |
| 121 | 2. Equals or exceeds 6.5 percent. |
| 122 | (h) "High unemployment period" means, with respect to |
| 123 | weeks of unemployment beginning on or after February 1, 2009, |
| 124 | and ending on or before January 30, 2010 December 12, 2009, any |
| 125 | week in which the average total unemployment rate, seasonally |
| 126 | adjusted, as determined by the United States Secretary of Labor, |
| 127 | for the period consisting of the most recent 3 months for which |
| 128 | data for all states are published by the United States |
| 129 | Department of Labor: |
| 130 | 1. Equals or exceeds 110 percent of the average of those |
| 131 | rates for the corresponding 3-month period ending in each of the |
| 132 | preceding 2 calendar years; and |
| 133 | 2. Equals or exceeds 8 percent. |
| 134 | (i) "State 'off' indicator" means the occurrence of a week |
| 135 | in which there is no state "on" indicator or which does not |
| 136 | constitute a high unemployment period. |
| 137 | (3) TOTAL EXTENDED BENEFIT AMOUNT.-Except as provided in |
| 138 | subsection (4) (5): |
| 139 | (a) For any week for which there is an "on" indicator |
| 140 | pursuant to paragraph (2)(g), the total extended benefit amount |
| 141 | payable to an eligible individual for her or his applicable |
| 142 | benefit year is the lesser of: |
| 143 | 1. Fifty percent of the total regular benefits payable |
| 144 | under this chapter in the applicable benefit year; or |
| 145 | 2. Thirteen times the weekly benefit amount payable under |
| 146 | this chapter for a week of total unemployment in the applicable |
| 147 | benefit year. |
| 148 | (b) For any high unemployment period as defined in |
| 149 | paragraph (2)(h), the total extended benefit amount payable to |
| 150 | an eligible individual for her or his applicable benefit year is |
| 151 | the lesser of: |
| 152 | 1. Eighty percent of the total regular benefits payable |
| 153 | under this chapter in the applicable benefit year; or |
| 154 | 2. Twenty times the weekly benefit amount payable under |
| 155 | this chapter for a week of total unemployment in the applicable |
| 156 | benefit year. |
| 157 | (4) EFFECT ON TRADE READJUSTMENT.-Notwithstanding any |
| 158 | other provision of this chapter, if the benefit year of an |
| 159 | individual ends within an extended benefit period, the number of |
| 160 | weeks of extended benefits the individual is entitled to receive |
| 161 | in that extended benefit period for weeks of unemployment |
| 162 | beginning after the end of the benefit year, except as provided |
| 163 | in this section, is reduced, but not to below zero, by the |
| 164 | number of weeks for which the individual received, within that |
| 165 | benefit year, trade readjustment allowances under the Trade Act |
| 166 | of 1974, as amended. |
| 167 | Section 2. The provisions of s. 443.1117, Florida |
| 168 | Statutes, as revived, readopted, and amended by section 1 of |
| 169 | this act, apply only to claims for weeks of unemployment in |
| 170 | which an exhaustee establishes entitlement to extended benefits |
| 171 | pursuant to that section which are established for the period |
| 172 | between February 22, 2009, and February 27, 2010. |
| 173 | Section 3. Subsection (1) and paragraph (a) of subsection |
| 174 | (2) of section 443.1217, Florida Statutes, are amended to read: |
| 175 | 443.1217 Wages.- |
| 176 | (1) The wages subject to this chapter include all |
| 177 | remuneration for employment, including commissions, bonuses, |
| 178 | back pay awards, and the cash value of all remuneration paid in |
| 179 | any medium other than cash. The reasonable cash value of |
| 180 | remuneration in any medium other than cash must be estimated and |
| 181 | determined in accordance with rules adopted by the Agency for |
| 182 | Workforce Innovation or the state agency providing tax |
| 183 | collection services. The wages subject to this chapter include |
| 184 | tips or gratuities received while performing services that |
| 185 | constitute employment and are included in a written statement |
| 186 | furnished to the employer under s. 6053(a) of the Internal |
| 187 | Revenue Code of 1954. As used in this section only, the term |
| 188 | "employment" includes services constituting employment under any |
| 189 | employment security law of another state or of the Federal |
| 190 | Government. |
| 191 | (2) For the purpose of determining an employer's |
| 192 | contributions, the following wages are exempt from this chapter: |
| 193 | (a)1. Beginning January 1, 2010, that part of remuneration |
| 194 | paid to an individual by an employer for employment during a |
| 195 | calendar year in excess of the first $7,000 of remuneration paid |
| 196 | to the individual by an employer or his or her predecessor |
| 197 | during that calendar year, unless that part of the remuneration |
| 198 | is subject to a tax, under a federal law imposing the tax, |
| 199 | against which credit may be taken for contributions required to |
| 200 | be paid into a state unemployment fund. |
| 201 | 2. Beginning January 1, 2012, that part of remuneration |
| 202 | paid to an individual by an employer for employment during a |
| 203 | calendar year in excess of the first $8,500 of remuneration paid |
| 204 | to the individual by the employer or his or her predecessor |
| 205 | during that calendar year, unless that part of the remuneration |
| 206 | is subject to a tax, under a federal law imposing the tax, |
| 207 | against which credit may be taken for contributions required to |
| 208 | be paid into a state unemployment fund. As used in this section |
| 209 | only, the term "employment" includes services constituting |
| 210 | employment under any employment security law of another state or |
| 211 | of the Federal Government. |
| 212 | 3. Beginning January 1, 2015, the part of remuneration |
| 213 | paid to an individual by an employer for employment during a |
| 214 | calendar year in excess of the first $7,000 of remuneration paid |
| 215 | to the individual by an employer or his or her predecessor |
| 216 | during that calendar year, unless that part of the remuneration |
| 217 | is subject to a tax, under a federal law imposing the tax, |
| 218 | against which credit may be taken for contributions required to |
| 219 | be paid into a state unemployment fund. The wage base exemption |
| 220 | adjustment authorized by this subparagraph shall be suspended in |
| 221 | any calendar year in which repayment of the principal amount of |
| 222 | an advance received from the Unemployment Compensation Trust |
| 223 | Fund under 42 U.S.C. s. 1321 is due to the Federal Government is |
| 224 | exempt from this chapter. |
| 225 | Section 4. Paragraph (e) of subsection (3) of section |
| 226 | 443.131, Florida Statutes, is amended, and subsections (5) and |
| 227 | (6) are added to that section, to read: |
| 228 | 443.131 Contributions.- |
| 229 | (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT |
| 230 | EXPERIENCE.- |
| 231 | (e) Assignment of variations from the standard rate.-For |
| 232 | the calculation of contribution rates effective January 1, 2010, |
| 233 | and thereafter: |
| 234 | 1. The tax collection service provider shall assign a |
| 235 | variation from the standard rate of contributions for each |
| 236 | calendar year to each eligible employer. In determining the |
| 237 | contribution rate, varying from the standard rate to be assigned |
| 238 | each employer, adjustment factors computed under sub- |
| 239 | subparagraphs a.-d. shall be added to the benefit ratio. This |
| 240 | addition shall be accomplished in two steps by adding a variable |
| 241 | adjustment factor and a final adjustment factor. The sum of |
| 242 | these adjustment factors computed under sub-subparagraphs a.-d. |
| 243 | shall first be algebraically summed. The sum of these adjustment |
| 244 | factors shall next be divided by a gross benefit ratio |
| 245 | determined as follows: Total benefit payments for the 3-year |
| 246 | period described in subparagraph (b)2. shall be charged to |
| 247 | employers eligible for a variation from the standard rate, minus |
| 248 | excess payments for the same period, divided by taxable payroll |
| 249 | entering into the computation of individual benefit ratios for |
| 250 | the calendar year for which the contribution rate is being |
| 251 | computed. The ratio of the sum of the adjustment factors |
| 252 | computed under sub-subparagraphs a.-d. to the gross benefit |
| 253 | ratio shall be multiplied by each individual benefit ratio that |
| 254 | is less than the maximum contribution rate to obtain variable |
| 255 | adjustment factors; except that in any instance in which the sum |
| 256 | of an employer's individual benefit ratio and variable |
| 257 | adjustment factor exceeds the maximum contribution rate, the |
| 258 | variable adjustment factor shall be reduced in order that the |
| 259 | sum equals the maximum contribution rate. The variable |
| 260 | adjustment factor for each of these employers is multiplied by |
| 261 | his or her taxable payroll entering into the computation of his |
| 262 | or her benefit ratio. The sum of these products shall be divided |
| 263 | by the taxable payroll of the employers who entered into the |
| 264 | computation of their benefit ratios. The resulting ratio shall |
| 265 | be subtracted from the sum of the adjustment factors computed |
| 266 | under sub-subparagraphs a.-d. to obtain the final adjustment |
| 267 | factor. The variable adjustment factors and the final adjustment |
| 268 | factor shall be computed to five decimal places and rounded to |
| 269 | the fourth decimal place. This final adjustment factor shall be |
| 270 | added to the variable adjustment factor and benefit ratio of |
| 271 | each employer to obtain each employer's contribution rate. An |
| 272 | employer's contribution rate may not, however, be rounded to |
| 273 | less than 0.1 percent. |
| 274 | a. An adjustment factor for noncharge benefits shall be |
| 275 | computed to the fifth decimal place and rounded to the fourth |
| 276 | decimal place by dividing the amount of noncharge benefits |
| 277 | during the 3-year period described in subparagraph (b)2. by the |
| 278 | taxable payroll of employers eligible for a variation from the |
| 279 | standard rate who have a benefit ratio for the current year |
| 280 | which is less than the maximum contribution rate. For purposes |
| 281 | of computing this adjustment factor, the taxable payroll of |
| 282 | these employers is the taxable payrolls for the 3 years ending |
| 283 | June 30 of the current calendar year as reported to the tax |
| 284 | collection service provider by September 30 of the same calendar |
| 285 | year. As used in this sub-subparagraph, the term "noncharge |
| 286 | benefits" means benefits paid to an individual from the |
| 287 | Unemployment Compensation Trust Fund, but which were not charged |
| 288 | to the employment record of any employer. |
| 289 | b. An adjustment factor for excess payments shall be |
| 290 | computed to the fifth decimal place, and rounded to the fourth |
| 291 | decimal place by dividing the total excess payments during the |
| 292 | 3-year period described in subparagraph (b)2. by the taxable |
| 293 | payroll of employers eligible for a variation from the standard |
| 294 | rate who have a benefit ratio for the current year which is less |
| 295 | than the maximum contribution rate. For purposes of computing |
| 296 | this adjustment factor, the taxable payroll of these employers |
| 297 | is the same figure used to compute the adjustment factor for |
| 298 | noncharge benefits under sub-subparagraph a. As used in this |
| 299 | sub-subparagraph, the term "excess payments" means the amount of |
| 300 | benefits charged to the employment record of an employer during |
| 301 | the 3-year period described in subparagraph (b)2., less the |
| 302 | product of the maximum contribution rate and the employer's |
| 303 | taxable payroll for the 3 years ending June 30 of the current |
| 304 | calendar year as reported to the tax collection service provider |
| 305 | by September 30 of the same calendar year. As used in this sub- |
| 306 | subparagraph, the term "total excess payments" means the sum of |
| 307 | the individual employer excess payments for those employers that |
| 308 | were eligible to be considered for assignment of a contribution |
| 309 | rate different from the standard rate. |
| 310 | c.(I) Beginning January 1, 2012, if the balance of the |
| 311 | Unemployment Compensation Trust Fund on June 30 of the calendar |
| 312 | year immediately preceding the calendar year for which the |
| 313 | contribution rate is being computed is less than 4 percent of |
| 314 | the taxable payrolls for the year ending June 30 as reported to |
| 315 | the tax collection service provider by September 30 of that |
| 316 | calendar year, a positive adjustment factor shall be computed. |
| 317 | The positive adjustment factor shall be computed annually to the |
| 318 | fifth decimal place and rounded to the fourth decimal place by |
| 319 | dividing the sum of the total taxable payrolls for the year |
| 320 | ending June 30 of the current calendar year as reported to the |
| 321 | tax collection service provider by September 30 of that calendar |
| 322 | year into a sum equal to one-third of the difference between the |
| 323 | balance of the fund as of June 30 of that calendar year and the |
| 324 | sum of 5 percent of the total taxable payrolls for that year. |
| 325 | The positive adjustment factor remains in effect for subsequent |
| 326 | years until the balance of the Unemployment Compensation Trust |
| 327 | Fund as of June 30 of the year immediately preceding the |
| 328 | effective date of the contribution rate equals or exceeds 5 |
| 329 | percent of the taxable payrolls for the year ending June 30 of |
| 330 | the current calendar year as reported to the tax collection |
| 331 | service provider by September 30 of that calendar year. |
| 332 | (II) Beginning January 1, 2015, and for each year |
| 333 | thereafter, the positive adjustment authorized by this section |
| 334 | shall be computed by dividing the sum of the total taxable |
| 335 | payrolls for the year ending June 30 of the current calendar |
| 336 | year as reported to the tax collection service provider by |
| 337 | September 30 of that calendar year into a sum equal to one- |
| 338 | fourth of the difference between the balance of the fund as of |
| 339 | June 30 of that calendar year and the sum of 5 percent of the |
| 340 | total taxable payrolls for that year. The positive adjustment |
| 341 | factor remains in effect for subsequent years until the balance |
| 342 | of the Unemployment Compensation Trust Fund as of June 30 of the |
| 343 | year immediately preceding the effective date of the |
| 344 | contribution rate equals or exceeds 4 percent of the taxable |
| 345 | payrolls for the year ending June 30 of the current calendar |
| 346 | year as reported to the tax collection service provider by |
| 347 | September 30 of that calendar year. |
| 348 | d. If, beginning January 1, 2015, and each year |
| 349 | thereafter, the balance of the Unemployment Compensation Trust |
| 350 | Fund as of June 30 of the year immediately preceding the |
| 351 | calendar year for which the contribution rate is being computed |
| 352 | exceeds 5 percent of the taxable payrolls for the year ending |
| 353 | June 30 of the current calendar year as reported to the tax |
| 354 | collection service provider by September 30 of that calendar |
| 355 | year, a negative adjustment factor shall be computed. The |
| 356 | negative adjustment factor shall be computed annually beginning |
| 357 | on January 1, 2015, and each year thereafter, to the fifth |
| 358 | decimal place and rounded to the fourth decimal place by |
| 359 | dividing the sum of the total taxable payrolls for the year |
| 360 | ending June 30 of the current calendar year as reported to the |
| 361 | tax collection service provider by September 30 of the calendar |
| 362 | year into a sum equal to one-fourth of the difference between |
| 363 | the balance of the fund as of June 30 of the current calendar |
| 364 | year and 5 percent of the total taxable payrolls of that year. |
| 365 | The negative adjustment factor remains in effect for subsequent |
| 366 | years until the balance of the Unemployment Compensation Trust |
| 367 | Fund as of June 30 of the year immediately preceding the |
| 368 | effective date of the contribution rate is less than 5 percent, |
| 369 | but more than 4 percent of the taxable payrolls for the year |
| 370 | ending June 30 of the current calendar year as reported to the |
| 371 | tax collection service provider by September 30 of that calendar |
| 372 | year. The negative adjustment authorized by this section is |
| 373 | suspended in any calendar year in which repayment of the |
| 374 | principal amount of an advance received from the federal |
| 375 | Unemployment Compensation Trust Fund under 42 U.S.C. s. 1321 is |
| 376 | due to the Federal Government. |
| 377 | e. The maximum contribution rate that may be assigned to |
| 378 | an employer is 5.4 percent, except employers participating in an |
| 379 | approved short-time compensation plan may be assigned a maximum |
| 380 | contribution rate that is 1 percent greater than the maximum |
| 381 | contribution rate for other employers in any calendar year in |
| 382 | which short-time compensation benefits are charged to the |
| 383 | employer's employment record. |
| 384 | f. As used in this subsection, "taxable payroll" shall be |
| 385 | determined by excluding any part of the remuneration paid to an |
| 386 | individual by an employer for employment during a calendar year |
| 387 | in excess of the first $7,000. Beginning January 1, 2012, |
| 388 | "taxable payroll" shall be determined by excluding any part of |
| 389 | the remuneration paid to an individual by an employer for |
| 390 | employment during a calendar year in excess of the amount exempt |
| 391 | from this chapter as described in s. 443.1217(2). For the |
| 392 | purposes of the employer rate calculation that will take effect |
| 393 | January 1, 2012, and January 1, 2013, the taxpayer service |
| 394 | provider shall use the data available for taxable payroll from |
| 395 | 2009 based on excluding any part of the remuneration paid to an |
| 396 | individual by an employer for employment during a calendar year |
| 397 | in excess of the first $7,000, and for 2010 and 2011, the data |
| 398 | available for taxable payroll based on excluding any part of the |
| 399 | remuneration paid to an individual by an employer for employment |
| 400 | during a calendar year in excess of the first $8,500. |
| 401 | 2. If the transfer of an employer's employment record to |
| 402 | an employing unit under paragraph (f) which, before the |
| 403 | transfer, was an employer, the tax collection service provider |
| 404 | shall recompute a benefit ratio for the successor employer based |
| 405 | on the combined employment records and reassign an appropriate |
| 406 | contribution rate to the successor employer effective on the |
| 407 | first day of the calendar quarter immediately after the |
| 408 | effective date of the transfer. |
| 409 | (5) ADDITIONAL RATE FOR INTEREST ON FEDERAL ADVANCES.- |
| 410 | (a) When the Unemployment Compensation Trust Fund has |
| 411 | received advances from the Federal Government under the |
| 412 | provisions of 42 U.S.C. s. 1321, each contributing employer |
| 413 | shall be assessed an additional rate solely for the purpose of |
| 414 | paying interest due on such federal advances. The additional |
| 415 | rate shall be assessed no later than February 1 in each calendar |
| 416 | year in which an interest payment is due. The Revenue Estimating |
| 417 | Conference shall estimate the amount of such interest no later |
| 418 | than December 1 of the calendar year preceding the calendar year |
| 419 | in which an interest payment is due. The Revenue Estimating |
| 420 | Conference shall, at a minimum, consider the following as the |
| 421 | basis for the estimate: |
| 422 | 1. The amounts actually advanced to the trust fund. |
| 423 | 2. Amounts expected to be advanced to the trust fund based |
| 424 | on current and projected unemployment patterns and employer |
| 425 | contributions. |
| 426 | 3. The interest payment due date. |
| 427 | 4. The interest rate that will be applied by the Federal |
| 428 | Government to any accrued outstanding balances. |
| 429 | (b) The additional rate assessed for a calendar year shall |
| 430 | be determined by dividing the estimated amount of interest to be |
| 431 | paid in that year by 95 percent of the taxable wages as |
| 432 | described in s. 443.1217 paid by all employers for the year |
| 433 | ending June 30 of the immediately preceding calendar year. The |
| 434 | amount to be paid by each employer shall be the product obtained |
| 435 | by multiplying such employer's taxable wages as described in s. |
| 436 | 443.1217 for the year ending June 30 of the immediately |
| 437 | preceding calendar year by the rate as determined by this |
| 438 | subsection. The tax collection service provider shall make a |
| 439 | separate collection of such assessment, which may be collected |
| 440 | at the time of employer contributions and subject to the same |
| 441 | penalties for failure to file a report, imposition of the |
| 442 | standard rate pursuant to paragraph (3)(h), and interest if the |
| 443 | assessment is not received on or before June 30. The tax |
| 444 | collection service provider shall maintain those funds in the |
| 445 | tax collection service provider's Audit and Warrant Clearing |
| 446 | Trust Fund until the provider is directed to make the interest |
| 447 | payment to the Federal Government. However, if the state is |
| 448 | permitted to defer interest payments due during a calendar year |
| 449 | under 42 U.S.C. s. 1322, payment of the interest assessment |
| 450 | shall not be due. If a deferral of interest expires or is |
| 451 | subsequently disallowed by the Federal Government, either |
| 452 | prospectively or retroactively, the interest assessment shall be |
| 453 | immediately due and payable. Notwithstanding any other provision |
| 454 | of this section, if interest due during a calendar year on |
| 455 | federal advances is forgiven or postponed under federal law and |
| 456 | is no longer due during that calendar year, no interest |
| 457 | assessment shall be assessed against an employer for that |
| 458 | calendar year, and any assessment already assessed and collected |
| 459 | against an employer before the forgiveness or postponement of |
| 460 | the interest for that calendar year shall be credited to such |
| 461 | employer's account in the Unemployment Compensation Trust Fund. |
| 462 | However, such funds may be used only to pay benefits or refunds |
| 463 | of erroneous contributions. |
| 464 | (6) INVALIDITY OF CERTAIN PROVISIONS.-If any provision of |
| 465 | this section prevents the state from qualifying for any federal |
| 466 | interest relief provisions provided under s. 1202 of the Social |
| 467 | Security Act, 42 U.S.C. s. 1322, or prevents employers in this |
| 468 | state from qualifying for the limitation on credit reduction as |
| 469 | provided under s. 3302(f) of the Federal Unemployment Tax Act, |
| 470 | 26 U.S.C. s. 3302(f), that provision is invalid to the extent |
| 471 | necessary to maintain qualification for the interest relief |
| 472 | provisions and federal unemployment tax credits. |
| 473 | Section 5. Effective upon this act becoming a law, and |
| 474 | retroactive to January 1, 2010, paragraphs (d) and (e) are added |
| 475 | to subsection (1) of section 443.141, Florida Statutes, to read: |
| 476 | 443.141 Collection of contributions and reimbursements.- |
| 477 | (1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS.- |
| 478 | (d) Payments for 2010 contributions.-A contributing |
| 479 | employer may pay its quarterly contributions due for wages paid |
| 480 | in the first three quarters of 2010 in equal installments, |
| 481 | provided those contributions are paid as follows: |
| 482 | 1. For contributions due for wages paid in the first |
| 483 | quarter of 2010, one-fourth of the contributions due shall be |
| 484 | paid on or before April 30, 2010, one-fourth shall be paid on or |
| 485 | before July 31, 2010, one-fourth shall be paid on or before |
| 486 | October 31, 2010, and the remaining one-fourth shall be paid on |
| 487 | or before December 31, 2010. |
| 488 | 2. In addition to the payments specified in subparagraph |
| 489 | 1., for contributions due for wages paid in the second quarter |
| 490 | of 2010, one-third of the contributions due shall be paid on or |
| 491 | before July 31, 2010, one-third shall be paid on or before |
| 492 | October 31, 2010, and the remaining one-third shall be paid on |
| 493 | or before December 31, 2010. |
| 494 | 3. In addition to the payments specified in subparagraphs |
| 495 | 1. and 2., for contributions due for wages paid in the third |
| 496 | quarter of 2010, one-half of the contributions due shall be paid |
| 497 | on or before October 31, 2010, and the remaining one-half shall |
| 498 | be paid on or before December 31, 2010. |
| 499 | |
| 500 | Interest shall not accrue on any contribution that becomes due |
| 501 | for wages paid in the first three quarters of 2010 provided the |
| 502 | employer pays the contributions in accordance with subparagraphs |
| 503 | 1.-3. Interest and fees shall continue to accrue on prior |
| 504 | delinquent contributions and shall commence to accrue on all |
| 505 | contributions due for wages paid in the first three quarters of |
| 506 | 2010 that are not paid in accordance with subparagraphs 1.-3. |
| 507 | Penalties may be assessed in accordance with the provisions of |
| 508 | this chapter. The contributions due for wages paid in the fourth |
| 509 | quarter of 2010 are not affected by this paragraph and are due |
| 510 | and payable in accordance with the provisions of this chapter. |
| 511 | (e) Payments for 2011 contributions.-A contributing |
| 512 | employer may pay its quarterly contributions due for wages paid |
| 513 | in the first three quarters of 2011 in equal installments, |
| 514 | provided those contributions are paid as follows: |
| 515 | 1. For contributions due for wages paid in the first |
| 516 | quarter of 2011, one-fourth of the contributions due shall be |
| 517 | paid on or before April 30, 2011, one-fourth shall be paid on or |
| 518 | before July 31, 2011, one-fourth shall be paid on or before |
| 519 | October 31, 2011, and the remaining one-fourth shall be paid on |
| 520 | or before December 31, 2011. |
| 521 | 2. In addition to the payments specified in subparagraph |
| 522 | 1., for contributions due for wages paid in the second quarter |
| 523 | of 2011, one-third of the contributions due shall be paid on or |
| 524 | before July 31, 2011, one-third shall be paid on or before |
| 525 | October 31, 2011, and the remaining one-third shall be paid on |
| 526 | or before December 31, 2011. |
| 527 | 3. In addition to the payments specified in subparagraphs |
| 528 | 1. and 2., for contributions due for wages paid in the third |
| 529 | quarter of 2011, one-half of the contributions due shall be paid |
| 530 | on or before October 31, 2011, and the remaining one-half shall |
| 531 | be paid on or before December 31, 2011. |
| 532 | |
| 533 | Interest shall not accrue on any contribution that becomes due |
| 534 | for wages paid in the first three quarters of 2011 provided the |
| 535 | employer pays the contributions in accordance with subparagraphs |
| 536 | 1.-3. Interest and fees shall continue to accrue on prior |
| 537 | delinquent contributions and shall commence to accrue on all |
| 538 | contributions due for wages paid in the first three quarters of |
| 539 | 2011 that are not paid in accordance with subparagraphs 1.-3. |
| 540 | Penalties may be assessed in accordance with the provisions of |
| 541 | this chapter. The contributions due for wages paid in the fourth |
| 542 | quarter of 2011 are not affected by this paragraph and are due |
| 543 | and payable in accordance with the provisions of this chapter. |
| 544 | Section 6. For the 2009-2010 fiscal year, the sum of |
| 545 | $1,269,817 is appropriated from the Employment Security |
| 546 | Administration Trust Fund in the contracted services |
| 547 | appropriation category within the Agency for Workforce |
| 548 | Innovation's Unemployment Compensation budget entity to be used |
| 549 | to implement this act. In addition, for the 2009-2010 fiscal |
| 550 | year, the sum of $1,269,817 is appropriated from the Federal |
| 551 | Grants Trust Fund in a lump sum appropriation category within |
| 552 | the Department of Revenue to be used to implement this act. |
| 553 | Section 7. The Legislature finds that this act fulfills an |
| 554 | important state interest. |
| 555 | Section 8. Except as otherwise expressly provided in this |
| 556 | act, this act shall take effect upon becoming a law, retroactive |
| 557 | to June 29, 2009. |