Florida Senate - 2011                        COMMITTEE AMENDMENT
       Bill No. CS for SB 728
       
       
       
       
       
       
                                Barcode 358102                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/09/2011           .                                
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       The Committee on Judiciary (Richter) recommended the following:
       
    1         Senate Amendment 
    2  
    3         Delete lines 689 - 722
    4  and insert:
    5         a. However, except for the internal employees of an
    6  employee leasing company, a leasing company may make a one-time
    7  election to report and pay contributions under the client
    8  method. Under the client method, a leasing company must assign
    9  leased employees to the client company that is leasing the
   10  employees. The client method is solely a method to report and
   11  pay unemployment contributions. For all other purposes, the
   12  leased employees are considered employees of the employee
   13  leasing company. A leasing company which elects the client
   14  method shall pay contributions at the rates assigned to each
   15  client company.
   16         (I) The election applies to all of the leasing company’s
   17  current and future clients.
   18         (II) The leasing company must notify the Agency for
   19  Workforce Innovation or the tax collection service provider of
   20  its election by August 1, and such election applies to reports
   21  and contributions for the first quarter of the following
   22  calendar year. The notification must include:
   23         (A) A list of each client company and its unemployment
   24  account number;
   25         (B) A list of each client company’s current and previous
   26  employees and their respective social security numbers for the
   27  prior 3 state fiscal years;
   28         (C) All wage data and benefit charges for the prior 3 state
   29  fiscal years.
   30         (III) Subsequent to such election, the employee leasing
   31  company may not change its reporting method.
   32         (IV) The employee leasing company must file a Florida
   33  Department of Revenue Employer’s Quarterly Report (UCT-6) for
   34  each client company and pay all contributions by approved
   35  electronic means.
   36         (V) For the purposes of calculating experience rates, the
   37  election is treated like a total or partial succession,
   38  depending on the percentage of employees leased. If the client
   39  company leases only a portion of its employees from the leasing
   40  company, the client company shall continue to report the
   41  nonleased employees under its tax rate based on the experience
   42  of the nonleased employees.
   43         (VI) A leasing company that makes a one-time election under
   44  subparagraph a is not required to submit quarterly Multiple
   45  Worksite Reports required by subparagraphs c. and d.
   46         (VII) This sub-subparagraph applies to all employee leasing