Florida Senate - 2021 COMMITTEE AMENDMENT
Bill No. SB 1906
Ì774460$Î774460
LEGISLATIVE ACTION
Senate . House
Comm: UNFAV .
03/30/2021 .
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The Committee on Commerce and Tourism (Powell) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete lines 15 - 37
4 and insert:
5 Section 1. Present subsections (3) through (46) of section
6 443.036, Florida Statutes, are redesignated as subsections (4)
7 through (47), respectively, a new subsection (3) is added to
8 that section, and present subsection (24) of that section is
9 amended, to read:
10 443.036 Definitions.—As used in this chapter, the term:
11 (3) “Alternative base period” means the four most recently
12 completed calendar quarters before an individual’s benefit year,
13 if such quarters qualify the individual for benefits and were
14 not previously used to establish a prior valid benefit year.
15 (25)(24) “High quarter” means the quarter in an
16 individual’s base period, or in the individual’s alternative
17 base period if an alternative base period is used for
18 determining benefits eligibility, in which the individual has
19 the greatest amount of wages paid, regardless of the number of
20 employers paying wages in that quarter.
21 Section 2. Paragraph (g) of subsection (1) of section
22 443.091, Florida Statutes, is amended to read:
23 443.091 Benefit eligibility conditions.—
24 (1) An unemployed individual is eligible to receive
25 benefits for any week only if the Department of Economic
26 Opportunity finds that:
27 (g) She or he has been paid wages for insured work equal to
28 1.5 times her or his high quarter wages during her or his base
29 period, except that an unemployed individual is not eligible to
30 receive benefits if the base period wages are less than $3,400.
31 If an unemployed individual is ineligible for benefits based on
32 base period wages, his or her wages shall be calculated using
33 the alternative base period, and his or her claim shall be
34 established using such wages.
35 Section 3. Subsections (2) and (3) and paragraph (b) of
36 subsection (5) of section 443.111, Florida Statutes, are amended
37 to read:
38 443.111 Payment of benefits.—
39 (2) QUALIFYING REQUIREMENTS.—
40 (a) To establish a benefit year for reemployment assistance
41 benefits, an individual must have:
42 1.(a) Wage credits in two or more calendar quarters of the
43 individual’s base period or alternative base period.
44 2.(b) Minimum total base period wage credits equal to the
45 high quarter wages multiplied by 1.5, but at least $3,400 in the
46 base period, or in the alternative base period if the
47 alternative base period is used for benefits eligibility.
48 (b)1. If a worker is ineligible for benefits based on base
49 period wages, wages for that worker must be calculated using an
50 alternative base period and the claim shall be established using
51 such wages.
52 2. If the wage information for an individual’s most
53 recently completed calendar quarter is unavailable to the
54 department from regular quarterly reports of systematically
55 accessible wage information, the department must promptly
56 contact the individual’s employer to obtain the wage
57 information.
58 3. Wages that fall within the alternative base period of
59 claims established under this paragraph are not available for
60 reuse in qualifying for any subsequent benefit years.
61 4. The department shall adopt rules to administer this
62 paragraph.
63 (3) WEEKLY BENEFIT AMOUNT.—
64 (a) An individual’s “weekly benefit amount” is an amount
65 equal to one twenty-sixth of the total wages for insured work
66 paid during that quarter of the base period in which the total
67 wages paid were the highest, but not less than $100 $32 or more
68 than $375 $275. The weekly benefit amount, if not a multiple of
69 $1, is rounded downward to the nearest full dollar amount. The
70 maximum weekly benefit amount in effect at the time the claimant
71 establishes an individual weekly benefit amount is the maximum
72 benefit amount applicable throughout the claimant’s benefit
73 year.
74 (b) The weekly benefit amount shall be based on either the
75 claimant’s base period wages or alternative base period wages,
76 whichever period results in the greater benefit amount.
77 (5) DURATION OF BENEFITS.—
78 (b) Each otherwise eligible individual is entitled during
79 any benefit year to a total amount of benefits equal to 25
80 percent of the total wages in his or her base period, not to
81 exceed $8,625 $6,325 or the product arrived at by multiplying
82 the weekly benefit amount with the number of weeks determined in
83 paragraph (c), whichever is less. However, the total amount of
84 benefits, if not a multiple of $1, is rounded downward to the
85 nearest full dollar amount. These benefits are payable at a
86 weekly rate no greater than the weekly benefit amount.
87 Section 4. Paragraph (a) of subsection (4) of section
88 215.425, Florida Statutes, is amended to read:
89 215.425 Extra compensation claims prohibited; bonuses;
90 severance pay.—
91 (4)(a) On or after July 1, 2011, a unit of government that
92 enters into a contract or employment agreement, or renewal or
93 renegotiation of an existing contract or employment agreement,
94 that contains a provision for severance pay with an officer,
95 agent, employee, or contractor must include the following
96 provisions in the contract:
97 1. A requirement that severance pay provided may not exceed
98 an amount greater than 20 weeks of compensation.
99 2. A prohibition of provision of severance pay when the
100 officer, agent, employee, or contractor has been fired for
101 misconduct, as defined in s. 443.036(30) s. 443.036(29), by the
102 unit of government.
103 Section 5. Paragraph (a) of subsection (1) and paragraph
104 (f) of subsection (13) of section 443.1216, Florida Statutes,
105 are amended to read:
106 443.1216 Employment.—Employment, as defined in s. 443.036,
107 is subject to this chapter under the following conditions:
108 (1)(a) The employment subject to this chapter includes a
109 service performed, including a service performed in interstate
110 commerce, by:
111 1. An officer of a corporation.
112 2. An individual who, under the usual common-law rules
113 applicable in determining the employer-employee relationship, is
114 an employee. However, whenever a client, as defined in s.
115 443.036(19) s. 443.036(18), which would otherwise be designated
116 as an employing unit has contracted with an employee leasing
117 company to supply it with workers, those workers are considered
118 employees of the employee leasing company. An employee leasing
119 company may lease corporate officers of the client to the client
120 and other workers to the client, except as prohibited by
121 regulations of the Internal Revenue Service. Employees of an
122 employee leasing company must be reported under the employee
123 leasing company’s tax identification number and contribution
124 rate for work performed for the employee leasing company.
125 a. However, except for the internal employees of an
126 employee leasing company, each employee leasing company may make
127 a separate one-time election to report and pay contributions
128 under the tax identification number and contribution rate for
129 each client of the employee leasing company. Under the client
130 method, an employee leasing company choosing this option must
131 assign leased employees to the client company that is leasing
132 the employees. The client method is solely a method to report
133 and pay unemployment contributions, and, whichever method is
134 chosen, such election may not impact any other aspect of state
135 law. An employee leasing company that elects the client method
136 must pay contributions at the rates assigned to each client
137 company.
138 (I) The election applies to all of the employee leasing
139 company’s current and future clients.
140 (II) The employee leasing company must notify the
141 Department of Revenue of its election by July 1, 2012, and such
142 election applies to reports and contributions for the first
143 quarter of the following calendar year. The notification must
144 include:
145 (A) A list of each client company and the unemployment
146 account number or, if one has not yet been issued, the federal
147 employment identification number, as established by the employee
148 leasing company upon the election to file by client method;
149 (B) A list of each client company’s current and previous
150 employees and their respective social security numbers for the
151 prior 3 state fiscal years or, if the client company has not
152 been a client for the prior 3 state fiscal years, such portion
153 of the prior 3 state fiscal years that the client company has
154 been a client must be supplied;
155 (C) The wage data and benefit charges associated with each
156 client company for the prior 3 state fiscal years or, if the
157 client company has not been a client for the prior 3 state
158 fiscal years, such portion of the prior 3 state fiscal years
159 that the client company has been a client must be supplied. If
160 the client company’s employment record is chargeable with
161 benefits for less than 8 calendar quarters while being a client
162 of the employee leasing company, the client company must pay
163 contributions at the initial rate of 2.7 percent; and
164 (D) The wage data and benefit charges for the prior 3 state
165 fiscal years that cannot be associated with a client company
166 must be reported and charged to the employee leasing company.
167 (III) Subsequent to choosing the client method, the
168 employee leasing company may not change its reporting method.
169 (IV) The employee leasing company shall file a Florida
170 Department of Revenue Employer’s Quarterly Report for each
171 client company by approved electronic means, and pay all
172 contributions by approved electronic means.
173 (V) For the purposes of calculating experience rates when
174 the client method is chosen, each client’s own benefit charges
175 and wage data experience while with the employee leasing company
176 determines each client’s tax rate where the client has been a
177 client of the employee leasing company for at least 8 calendar
178 quarters before the election. The client company shall continue
179 to report the nonleased employees under its tax rate.
180 (VI) The election is binding on each client of the employee
181 leasing company for as long as a written agreement is in effect
182 between the client and the employee leasing company pursuant to
183 s. 468.525(3)(a). If the relationship between the employee
184 leasing company and the client terminates, the client retains
185 the wage and benefit history experienced under the employee
186 leasing company.
187 (VII) Notwithstanding which election method the employee
188 leasing company chooses, the applicable client company is an
189 employing unit for purposes of s. 443.071. The employee leasing
190 company or any of its officers or agents are liable for any
191 violation of s. 443.071 engaged in by such persons or entities.
192 The applicable client company or any of its officers or agents
193 are liable for any violation of s. 443.071 engaged in by such
194 persons or entities. The employee leasing company or its
195 applicable client company is not liable for any violation of s.
196 443.071 engaged in by the other party or by the other party’s
197 officers or agents.
198 (VIII) If an employee leasing company fails to select the
199 client method of reporting not later than July 1, 2012, the
200 entity is required to report under the employee leasing
201 company’s tax identification number and contribution rate.
202 (IX) After an employee leasing company is licensed pursuant
203 to part XI of chapter 468, each newly licensed entity has 30
204 days after the date the license is granted to notify the tax
205 collection service provider in writing of their selection of the
206 client method. A newly licensed employee leasing company that
207 fails to timely select reporting pursuant to the client method
208 of reporting must report under the employee leasing company’s
209 tax identification number and contribution rate.
210 (X) Irrespective of the election, each transfer of trade or
211 business, including workforce, or a portion thereof, between
212 employee leasing companies is subject to the provisions of s.
213 443.131(3)(g) if, at the time of the transfer, there is common
214 ownership, management, or control between the entities.
215 b. In addition to any other report required to be filed by
216 law, an employee leasing company shall submit a report to the
217 Labor Market Statistics Center within the Department of Economic
218 Opportunity which includes each client establishment and each
219 establishment of the leasing company, or as otherwise directed
220 by the department. The report must include the following
221 information for each establishment:
222 (I) The trade or establishment name;
223 (II) The former reemployment assistance account number, if
224 available;
225 (III) The former federal employer’s identification number,
226 if available;
227 (IV) The industry code recognized and published by the
228 United States Office of Management and Budget, if available;
229 (V) A description of the client’s primary business activity
230 in order to verify or assign an industry code;
231 (VI) The address of the physical location;
232 (VII) The number of full-time and part-time employees who
233 worked during, or received pay that was subject to reemployment
234 assistance taxes for, the pay period including the 12th of the
235 month for each month of the quarter;
236 (VIII) The total wages subject to reemployment assistance
237 taxes paid during the calendar quarter;
238 (IX) An internal identification code to uniquely identify
239 each establishment of each client;
240 (X) The month and year that the client entered into the
241 contract for services; and
242 (XI) The month and year that the client terminated the
243 contract for services.
244 c. The report must be submitted electronically or in a
245 manner otherwise prescribed by the Department of Economic
246 Opportunity in the format specified by the Bureau of Labor
247 Statistics of the United States Department of Labor for its
248 Multiple Worksite Report for Professional Employer
249 Organizations. The report must be provided quarterly to the
250 Labor Market Statistics Center within the department, or as
251 otherwise directed by the department, and must be filed by the
252 last day of the month immediately after the end of the calendar
253 quarter. The information required in sub-sub-subparagraphs b.(X)
254 and (XI) need be provided only in the quarter in which the
255 contract to which it relates was entered into or terminated. The
256 sum of the employment data and the sum of the wage data in this
257 report must match the employment and wages reported in the
258 reemployment assistance quarterly tax and wage report.
259 d. The department shall adopt rules as necessary to
260 administer this subparagraph, and may administer, collect,
261 enforce, and waive the penalty imposed by s. 443.141(1)(b) for
262 the report required by this subparagraph.
263 e. For the purposes of this subparagraph, the term
264 “establishment” means any location where business is conducted
265 or where services or industrial operations are performed.
266 3. An individual other than an individual who is an
267 employee under subparagraph 1. or subparagraph 2., who performs
268 services for remuneration for any person:
269 a. As an agent-driver or commission-driver engaged in
270 distributing meat products, vegetable products, fruit products,
271 bakery products, beverages other than milk, or laundry or
272 drycleaning services for his or her principal.
273 b. As a traveling or city salesperson engaged on a full
274 time basis in the solicitation on behalf of, and the
275 transmission to, his or her principal of orders from
276 wholesalers, retailers, contractors, or operators of hotels,
277 restaurants, or other similar establishments for merchandise for
278 resale or supplies for use in the business operations. This sub
279 subparagraph does not apply to an agent-driver or a commission
280 driver and does not apply to sideline sales activities performed
281 on behalf of a person other than the salesperson’s principal.
282 4. The services described in subparagraph 3. are employment
283 subject to this chapter only if:
284 a. The contract of service contemplates that substantially
285 all of the services are to be performed personally by the
286 individual;
287 b. The individual does not have a substantial investment in
288 facilities used in connection with the services, other than
289 facilities used for transportation; and
290 c. The services are not in the nature of a single
291 transaction that is not part of a continuing relationship with
292 the person for whom the services are performed.
293 (13) The following are exempt from coverage under this
294 chapter:
295 (f) Service performed in the employ of a public employer as
296 defined in s. 443.036, except as provided in subsection (2), and
297 service performed in the employ of an instrumentality of a
298 public employer as described in s. 443.036(36)(b) or (c) s.
299 443.036(35)(b) or (c), to the extent that the instrumentality is
300 immune under the United States Constitution from the tax imposed
301 by s. 3301 of the Internal Revenue Code for that service.
302 Section 6. Paragraph (f) of subsection (3) of section
303 443.131, Florida Statutes, is amended to read:
304 443.131 Contributions.—
305 (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
306 EXPERIENCE.—
307 (f) Transfer of employment records.—
308 1. For the purposes of this subsection, two or more
309 employers who are parties to a transfer of business or the
310 subject of a merger, consolidation, or other form of
311 reorganization, effecting a change in legal identity or form,
312 are deemed a single employer and are considered to be one
313 employer with a continuous employment record if the tax
314 collection service provider finds that the successor employer
315 continues to carry on the employing enterprises of all of the
316 predecessor employers and that the successor employer has paid
317 all contributions required of and due from all of the
318 predecessor employers and has assumed liability for all
319 contributions that may become due from all of the predecessor
320 employers. In addition, an employer may not be considered a
321 successor under this subparagraph if the employer purchases a
322 company with a lower rate into which employees with job
323 functions unrelated to the business endeavors of the predecessor
324 are transferred for the purpose of acquiring the low rate and
325 avoiding payment of contributions. As used in this paragraph,
326 notwithstanding s. 443.036(15) s. 443.036(14), the term
327 “contributions” means all indebtedness to the tax collection
328 service provider, including, but not limited to, interest,
329 penalty, collection fee, and service fee. A successor employer
330 must accept the transfer of all of the predecessor employers’
331 employment records within 30 days after the date of the official
332 notification of liability by succession. If a predecessor
333 employer has unpaid contributions or outstanding quarterly
334 reports, the successor employer must pay the total amount with
335 certified funds within 30 days after the date of the notice
336 listing the total amount due. After the total indebtedness is
337 paid, the tax collection service provider shall transfer the
338 employment records of all of the predecessor employers to the
339 successor employer’s employment record. The tax collection
340 service provider shall determine the contribution rate of the
341 combined successor and predecessor employers upon the transfer
342 of the employment records, as prescribed by rule, in order to
343 calculate any change in the contribution rate resulting from the
344 transfer of the employment records.
345 2. Regardless of whether a predecessor employer’s
346 employment record is transferred to a successor employer under
347 this paragraph, the tax collection service provider shall treat
348 the predecessor employer, if he or she subsequently employs
349 individuals, as an employer without a previous employment record
350 or, if his or her coverage is terminated under s. 443.121, as a
351 new employing unit.
352 3. The state agency providing reemployment assistance tax
353 collection services may adopt rules governing the partial
354 transfer of experience rating when an employer transfers an
355 identifiable and segregable portion of his or her payrolls and
356 business to a successor employing unit. As a condition of each
357 partial transfer, these rules must require the following to be
358 filed with the tax collection service provider: an application
359 by the successor employing unit, an agreement by the predecessor
360 employer, and the evidence required by the tax collection
361 service provider to show the benefit experience and payrolls
362 attributable to the transferred portion through the date of the
363 transfer. These rules must provide that the successor employing
364 unit, if not an employer subject to this chapter, becomes an
365 employer as of the date of the transfer and that the transferred
366 portion of the predecessor employer’s employment record is
367 removed from the employment record of the predecessor employer.
368 For each calendar year after the date of the transfer of the
369 employment record in the records of the tax collection service
370 provider, the service provider shall compute the contribution
371 rate payable by the successor employer or employing unit based
372 on his or her employment record, combined with the transferred
373 portion of the predecessor employer’s employment record. These
374 rules may also prescribe what contribution rates are payable by
375 the predecessor and successor employers for the period between
376 the date of the transfer of the transferred portion of the
377 predecessor employer’s employment record in the records of the
378 tax collection service provider and the first day of the next
379 calendar year.
380 4. This paragraph does not apply to an employee leasing
381 company and client contractual agreement as defined in s.
382 443.036, except as provided in s. 443.1216(1)(a)2.a. The tax
383 collection service provider shall, if the contractual agreement
384 is terminated or the employee leasing company fails to submit
385 reports or pay contributions as required by the service
386 provider, treat the client as a new employer without previous
387 employment record unless the client is otherwise eligible for a
388 variation from the standard rate.
389
390 ================= T I T L E A M E N D M E N T ================
391 And the title is amended as follows:
392 Delete lines 3 - 6
393 and insert:
394 s. 443.036, F.S.; defining and revising terms for
395 purposes of the Reemployment Assistance Program Law;
396 amending s. 443.091, F.S.; revising conditions under
397 which an individual may qualify for reemployment
398 assistance benefits; amending s. 443.111, F.S.;
399 requiring an alternative base period to be used under
400 certain circumstances when calculating wages in
401 determining qualification for reemployment assistance
402 benefits; requiring the Department of Economic
403 Opportunity to contact an individual’s employer if
404 certain wage information is unavailable through
405 specified means; specifying that wages that fall
406 within an alternative base period are not available
407 for reuse in subsequent benefit years; requiring the
408 department to adopt rules; increasing the weekly
409 benefit amounts an individual may receive; providing
410 that weekly benefit amounts be determined based on the
411 greater of the base period or alternative base period;
412 increasing the cap on the total benefit amount an
413 individual is entitled to receive during a benefit
414 year; amending ss. 215.425, 443.1216, and 443.131,
415 F.S.; conforming cross-references; reenacting ss.