Florida Senate - 2011                        COMMITTEE AMENDMENT
       Bill No. CS for CS for SB 728
       
       
       
       
       
       
                                Barcode 896146                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                   Comm: WD            .                                
                  04/27/2011           .                                
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       The Committee on Budget (Richter) recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 758 - 791
    4  and insert:
    5  its election by August 1 of the calendar year prior to the year
    6  the election will go into effect, and such election applies to
    7  reports and contributions beginning the first quarter of the
    8  calendar year following the election. The notification must
    9  include:
   10         (A) A list of each client company and its unemployment
   11  account number;
   12         (B) A list of each client company’s current and previous
   13  employees and their respective social security numbers for the
   14  prior 3 state fiscal years; and
   15         (C) All wage data and benefit charges for the prior 3 state
   16  fiscal years.
   17         (III) The employee leasing company must, by approved
   18  electronic means, file a Florida Department of Revenue
   19  Employer’s Quarterly Report (UCT-6) for each client company and
   20  pay all contributions.
   21         (IV) For the purposes of calculating experience rates, the
   22  election is treated like a total or partial succession,
   23  depending on the percentage of employees leased. If the client
   24  company leases only a portion of its employees from the leasing
   25  company, the client company shall continue to report the
   26  nonleased employees under its tax rate based on the experience
   27  of the nonleased employees.
   28         (V) A leasing company that elects to report and pay
   29  contributions under the client method is not required to submit
   30  quarterly Multiple Worksite Reports required by sub
   31  subparagraphs c. and d.
   32         (VI) Subsequent to electing to report and pay contributions
   33  under the client method, an employee leasing company may reverse
   34  the one-time election and report and pay contributions under the
   35  leasing company's tax identification number and contribution
   36  rate as provided in this subparagraph. The leasing company must
   37  notify the Agency for Workforce Innovation or its tax collection
   38  service provider of such reversal by August 1 of the calendar
   39  year prior to the year the reversal will go into effect, and
   40  such election applies to reports and contributions beginning the
   41  first quarter of the calendar year following the reversal.
   42  Subsequent to such reversal, the employee leasing company may
   43  not change its reporting method.
   44         (VII) This sub-subparagraph applies to all employee leasing
   45  companies, including each leasing company that is a group member
   46  or group leader of an employee leasing company group licensed
   47  pursuant to chapter 468. The election or subsequent reversal is
   48  binding on all employee leasing companies and their related
   49  enterprises, subsidiaries, or other entities that share common
   50  ownership, management, or control with the leasing company. The
   51  election or subsequent reversal is also binding
   52  
   53  ================= T I T L E  A M E N D M E N T ================
   54         And the title is amended as follows:
   55         Between lines 44 and 45
   56  insert:
   57         providing for reversal of such one-time election;