January 27, 2020
Print This PagePrint This Page

  *
Session:
Bill #:
Session:
Chamber: View Search Tips
Search Term:
Year: View Search Tips
Search Term:
       CS for CS for SB 1736                      First Engrossed (ntc)
       
       
       
       
       
       
       
       
       20101736e1
       
    1                        A bill to be entitled                      
    2         An act relating to unemployment compensation;
    3         reviving, readopting, and amending s. 443.1117, F.S.;
    4         providing for retroactive application; establishing
    5         temporary state extended benefits for weeks of
    6         unemployment; revising definitions; providing for
    7         state extended benefits for certain weeks and for
    8         periods of high unemployment; providing applicability;
    9         amending s. 55.204, F.S.; specifying the duration of
   10         liens securing the payment of unemployment
   11         compensation tax obligations; amending s. 95.091,
   12         F.S.; creating an exception to a limit on the duration
   13         of tax liens for certain tax liens relating to
   14         unemployment compensation taxes; amending s. 213.25,
   15         F.S.; authorizing the Department of Revenue to reduce
   16         a tax refund or credit owing to a taxpayer to the
   17         extent of liability for unemployment compensation
   18         taxes; amending s. 443.036, F.S.; revising
   19         definitions; conforming cross-references; providing
   20         for the treatment of a single-member limited liability
   21         company as the employer for purposes of unemployment
   22         compensation; amending s. 443.091, F.S.; requiring
   23         claimants to register with the Agency for Workforce
   24         Innovation and report to the local one-stop career
   25         center; specifying exemptions; clarifying that an
   26         individual must report regardless of any pending
   27         appeals relating to eligibility; amending s. 443.1215,
   28         F.S.; conforming a cross-reference; amending s.
   29         443.131, F.S.; conforming provisions to changes made
   30         by the act; deleting a requirement for employer
   31         response; revising a date triggering the calculating
   32         of a positive adjustment factor based on the balance
   33         of the Unemployment Compensation Trust Fund; amending
   34         s. 443.141, F.S.; providing penalties for erroneous,
   35         incomplete, or insufficient reports relating to
   36         unemployment compensation taxes; authorizing a waiver
   37         of the penalty under certain circumstances; defining a
   38         term; authorizing the Agency for Workforce Innovation
   39         and the state agency providing unemployment
   40         compensation tax collection services to adopt rules;
   41         providing an expiration date for liens for
   42         contributions and reimbursements; updating a cross
   43         reference; amending s. 443.151, F.S.; requiring the
   44         process for filing a claim to incorporate the process
   45         for registering for work with the workforce
   46         information system; authorizing the agency to adopt
   47         rules; providing for monetary and nonmonetary
   48         determinations as part of the notice of claim;
   49         requiring employers to respond to a notice of claim
   50         within a certain period; providing for chargeability
   51         of benefits; providing for rulemaking; limiting
   52         collection of overpayments under certain conditions;
   53         amending s. 443.163, F.S.; increasing penalties for
   54         failing to file Employers Quarterly Reports by means
   55         other than approved electronic means; revising the
   56         conditions under which the electronic filing
   57         requirement may be waived; deleting obsolete
   58         provisions related to telefile; amending s. 443.1715,
   59         F.S.; specifying that an employer may obtain employee
   60         wage information from the agency; amending s. 443.101,
   61         F.S.; correcting a cross-reference; providing that the
   62         act fulfills an important state interest; providing
   63         effective dates.
   64  
   65  Be It Enacted by the Legislature of the State of Florida:
   66  
   67         Section 1. Notwithstanding the expiration date contained in
   68  section 1 of chapter 2010-1, Laws of Florida, operating
   69  retroactive to February 27, 2010, and expiring June 2, 2010,
   70  section 443.1117, Florida Statutes, is revived, readopted, and
   71  amended to read:
   72         443.1117 Temporary extended benefits.—
   73         (1) APPLICABILITY OF EXTENDED BENEFITS STATUTE.—Except if
   74  when the result is inconsistent with the other provisions of
   75  this section, s. 443.1115(2), (3) the provisions of s.
   76  443.1115(3), (4), (6), and (7) apply to all claims covered by
   77  this section.
   78         (2) DEFINITIONS.—For the purposes of this section, the
   79  term:
   80         (a) “Regular benefits” and “extended benefits” have the
   81  same meaning as in s. 443.1115.
   82         (b) “Eligibility period” means the period consisting of the
   83  weeks in an individual’s benefit year or emergency benefit
   84  period which begin in an extended benefit period and, if the
   85  benefit year or emergency benefit period ends within that
   86  extended benefit period, any subsequent weeks beginning in that
   87  period.
   88         (c) “Emergency benefits” means Emergency Unemployment
   89  Compensation paid pursuant to Pub. L. No. 110-252, Pub. L. No.
   90  110-449, Pub. L. No. 111-5, Pub. L. No. 111-92, and Pub. L. No.
   91  111-118, Pub. L. No. 111-144, and Pub. L. No. 111-157.
   92         (d) “Extended benefit period” means a period that:
   93         1. Begins with the third week after a week for which there
   94  is a state “on” indicator; and
   95         2. Ends with any of the following weeks, whichever occurs
   96  later:
   97         a. The third week after the first week for which there is a
   98  state “off” indicator;
   99         b. The 13th consecutive week of that period.
  100  
  101  However, an extended benefit period may not begin by reason of a
  102  state “on” indicator before the 14th week after the end of a
  103  prior extended benefit period that was in effect for this state.
  104         (e) “Emergency benefit period” means the period during
  105  which an individual receives emergency benefits as defined in
  106  paragraph (c).
  107         (f) “Exhaustee” means an individual who, for any week of
  108  unemployment in her or his eligibility period:
  109         1. Has received, before that week, all of the regular
  110  benefits and emergency benefits, if any, available under this
  111  chapter or any other law, including dependents’ allowances and
  112  benefits payable to federal civilian employees and ex
  113  servicemembers under 5 U.S.C. ss. 8501-8525, in the current
  114  benefit year or emergency benefit period that includes that
  115  week. For the purposes of this subparagraph, an individual has
  116  received all of the regular benefits and emergency benefits, if
  117  any, available although, as a result of a pending appeal for
  118  wages paid for insured work which were not considered in the
  119  original monetary determination in the benefit year, she or he
  120  may subsequently be determined to be entitled to added regular
  121  benefits;
  122         2. Had a benefit year which expired before that week, and
  123  was paid no, or insufficient, wages for insured work on the
  124  basis of which she or he could establish a new benefit year that
  125  includes that week; and
  126         3.a. Has no right to unemployment benefits or allowances
  127  under the Railroad Unemployment Insurance Act or other federal
  128  laws as specified in regulations issued by the United States
  129  Secretary of Labor; and
  130         b. Has not received and is not seeking unemployment
  131  benefits under the unemployment compensation law of Canada; but
  132  if an individual is seeking those benefits and the appropriate
  133  agency finally determines that she or he is not entitled to
  134  benefits under that law, she or he is considered an exhaustee.
  135         (g) “State ‘on’ indicator” means, with respect to weeks of
  136  unemployment beginning on or after February 1, 2009, and ending
  137  on or before May 8 January 30, 2010, the occurrence of a week in
  138  which the average total unemployment rate, seasonally adjusted,
  139  as determined by the United States Secretary of Labor, for the
  140  period consisting of the most recent 3 months for which data for
  141  all states are published by the United States Department of
  142  Labor:
  143         1. Equals or exceeds 110 percent of the average of those
  144  rates for the corresponding 3-month period ending in each of the
  145  preceding 2 calendar years; and
  146         2. Equals or exceeds 6.5 percent.
  147         (h) “High unemployment period” means, with respect to weeks
  148  of unemployment beginning on or after February 1, 2009, and
  149  ending on or before May 8 January 30, 2010, any week in which
  150  the average total unemployment rate, seasonally adjusted, as
  151  determined by the United States Secretary of Labor, for the
  152  period consisting of the most recent 3 months for which data for
  153  all states are published by the United States Department of
  154  Labor:
  155         1. Equals or exceeds 110 percent of the average of those
  156  rates for the corresponding 3-month period ending in each of the
  157  preceding 2 calendar years; and
  158         2. Equals or exceeds 8 percent.
  159         (i) “State ‘off’ indicator” means the occurrence of a week
  160  in which there is no state “on” indicator or which does not
  161  constitute a high unemployment period.
  162         (3) TOTAL EXTENDED BENEFIT AMOUNT.—Except as provided in
  163  subsection (4):
  164         (a) For any week for which there is an “on” indicator
  165  pursuant to paragraph (2)(g), the total extended benefit amount
  166  payable to an eligible individual for her or his applicable
  167  benefit year is the lesser of:
  168         1. Fifty percent of the total regular benefits payable
  169  under this chapter in the applicable benefit year; or
  170         2. Thirteen times the weekly benefit amount payable under
  171  this chapter for a week of total unemployment in the applicable
  172  benefit year.
  173         (b) For any high unemployment period as defined in
  174  paragraph (2)(h), the total extended benefit amount payable to
  175  an eligible individual for her or his applicable benefit year is
  176  the lesser of:
  177         1. Eighty percent of the total regular benefits payable
  178  under this chapter in the applicable benefit year; or
  179         2. Twenty times the weekly benefit amount payable under
  180  this chapter for a week of total unemployment in the applicable
  181  benefit year.
  182         (4) EFFECT ON TRADE READJUSTMENT.—Notwithstanding any other
  183  provision of this chapter, if the benefit year of an individual
  184  ends within an extended benefit period, the number of weeks of
  185  extended benefits the individual is entitled to receive in that
  186  extended benefit period for weeks of unemployment beginning
  187  after the end of the benefit year, except as provided in this
  188  section, is reduced, but not to below zero, by the number of
  189  weeks for which the individual received, within that benefit
  190  year, trade readjustment allowances under the Trade Act of 1974,
  191  as amended.
  192         Section 2. The provisions of s. 443.1117, Florida Statutes,
  193  as revived, readopted, and amended by this act, apply only to
  194  claims for weeks of unemployment in which an exhaustee
  195  establishes entitlement to extended benefits pursuant to that
  196  section which are established for the period between February
  197  22, 2009, and June 2, 2010.
  198         Section 3. Section 55.204, Florida Statutes, is amended to
  199  read:
  200         55.204 Duration and continuation of judgment lien;
  201  destruction of records.—
  202         (1) Except as provided in this section, a judgment lien
  203  acquired under s. 55.202 lapses and becomes invalid 5 years
  204  after the date of filing the judgment lien certificate.
  205         (2) Liens securing the payment of child support or tax
  206  obligations under as set forth in s. 95.091(1)(b) shall not
  207  lapse until 20 years after the date of the original filing of
  208  the warrant or other document required by law to establish a
  209  lien. Liens securing the payment of unemployment tax obligations
  210  lapse 10 years after the date of the original filing of the
  211  notice of lien. A No second lien based on the original filing
  212  may not be obtained.
  213         (3) At any time within 6 months before or 6 months after
  214  the scheduled lapse of a judgment lien under subsection (1), the
  215  judgment creditor may acquire a second judgment lien by filing a
  216  new judgment lien certificate. The effective date of the second
  217  judgment lien is the date and time on which the judgment lien
  218  certificate is filed. The second judgment lien is a new judgment
  219  lien and not a continuation of the original judgment lien. The
  220  second judgment lien permanently lapses and becomes invalid 5
  221  years after its filing date, and no additional liens based on
  222  the original judgment or any judgment based on the original
  223  judgment may not be acquired.
  224         (4) A judgment lien continues only as to itemized property
  225  for an additional 90 days after lapse of the lien. Such judgment
  226  lien continues will continue only if:
  227         (a) The property was had been itemized and its location
  228  described with sufficient particularity in the instructions for
  229  levy to permit the sheriff to act;
  230         (b) The instructions for the levy had been delivered to the
  231  sheriff before prior to the date of lapse of the lien; and
  232         (c) The property was located in the county in which the
  233  sheriff has jurisdiction at the time of delivery of the
  234  instruction for levy. Subsequent removal of the property does
  235  not defeat the lien. A court may order continuation of the lien
  236  beyond the 90-day period on a showing that extraordinary
  237  circumstances have prevented levy.
  238         (5) The date of lapse of a judgment lien whose
  239  enforceability has been temporarily stayed or enjoined as a
  240  result of any legal or equitable proceeding is tolled until 30
  241  days after the stay or injunction is terminated.
  242         (6) If a no second judgment lien is not filed, the
  243  Department of State shall maintain each judgment lien file and
  244  all information contained therein for a minimum of 1 year after
  245  the judgment lien lapses in accordance with this section. If a
  246  second judgment lien is filed, the department shall maintain
  247  both files and all information contained in such files for a
  248  minimum of 1 year after the second judgment lien lapses.
  249         (7) Nothing in This section does not shall be construed to
  250  extend the life of a judgment lien beyond the time that the
  251  underlying judgment, order, decree, or warrant otherwise expires
  252  or becomes invalid pursuant to law.
  253         Section 4. Section 95.091, Florida Statutes, is amended to
  254  read:
  255         95.091 Limitation on actions to collect taxes.—
  256         (1)(a) Except for in the case of taxes for which
  257  certificates have been sold, taxes enumerated in s. 72.011, or
  258  tax liens issued under s. 196.161 or s. 443.141, any tax lien
  259  granted by law to the state or any of its political
  260  subdivisions, any municipality, any public corporation or body
  261  politic, or any other entity having authority to levy and
  262  collect taxes expires shall expire 5 years after the date the
  263  tax is assessed or becomes delinquent, whichever is later. An No
  264  action may be begun to collect any tax may not be commenced
  265  after the expiration of the lien securing the payment of the
  266  tax.
  267         (b) Any tax lien granted by law to the state or any of its
  268  political subdivisions for any tax enumerated in s. 72.011 or
  269  any tax lien imposed under s. 196.161 expires shall expire 20
  270  years after the last date the tax may be assessed, after the tax
  271  becomes delinquent, or after the filing of a tax warrant,
  272  whichever is later. An action to collect any tax enumerated in
  273  s. 72.011 may not be commenced after the expiration of the lien
  274  securing the payment of the tax.
  275         (2) If a no lien to secure the payment of a tax is not
  276  provided by law, an no action may be begun to collect the tax
  277  may not be commenced after 5 years after from the date the tax
  278  is assessed or becomes delinquent, whichever is later.
  279         (3)(a) With the exception of taxes levied under chapter 198
  280  and tax adjustments made pursuant to ss. 220.23 and 624.50921,
  281  the Department of Revenue may determine and assess the amount of
  282  any tax, penalty, or interest due under any tax enumerated in s.
  283  72.011 which it has authority to administer and the Department
  284  of Business and Professional Regulation may determine and assess
  285  the amount of any tax, penalty, or interest due under any tax
  286  enumerated in s. 72.011 which it has authority to administer:
  287         1.a. For taxes due before July 1, 1999, within 5 years
  288  after the date the tax is due, any return with respect to the
  289  tax is due, or such return is filed, whichever occurs later; and
  290  for taxes due on or after July 1, 1999, within 3 years after the
  291  date the tax is due, any return with respect to the tax is due,
  292  or such return is filed, whichever occurs later;
  293         b. Effective July 1, 2002, notwithstanding sub-subparagraph
  294  a., within 3 years after the date the tax is due, any return
  295  with respect to the tax is due, or such return is filed,
  296  whichever occurs later;
  297         2. For taxes due before July 1, 1999, within 6 years after
  298  the date the taxpayer either makes a substantial underpayment of
  299  tax, or files a substantially incorrect return;
  300         3. At any time while the right to a refund or credit of the
  301  tax is available to the taxpayer;
  302         4. For taxes due before July 1, 1999, at any time after the
  303  taxpayer has filed a grossly false return;
  304         5. At any time after the taxpayer has failed to make any
  305  required payment of the tax, has failed to file a required
  306  return, or has filed a fraudulent return, except that for taxes
  307  due on or after July 1, 1999, the limitation prescribed in
  308  subparagraph 1. applies if the taxpayer has disclosed in writing
  309  the tax liability to the department before the department
  310  contacts has contacted the taxpayer; or
  311         6. In any case in which there has been a refund of tax has
  312  erroneously been made for any reason:
  313         a. For refunds made before July 1, 1999, within 5 years
  314  after making such refund; and
  315         b. For refunds made on or after July 1, 1999, within 3
  316  years after making such refund,
  317  
  318  or at any time after making such refund if it appears that any
  319  part of the refund was induced by fraud or the misrepresentation
  320  of a material fact.
  321         (b) For the purpose of this paragraph, a tax return filed
  322  before the last day prescribed by law, including any extension
  323  thereof, is shall be deemed to have been filed on such last day,
  324  and payments made before prior to the last day prescribed by law
  325  are shall be deemed to have been paid on such last day.
  326         (4) If administrative or judicial proceedings for review of
  327  the tax assessment or collection are initiated by a taxpayer
  328  within the period of limitation prescribed in this section, the
  329  running of the period is shall be tolled during the pendency of
  330  the proceeding. Administrative proceedings shall include
  331  taxpayer protest proceedings initiated under s. 213.21 and
  332  department rules.
  333         Section 5. Effective July 1, 2010, section 213.25, Florida
  334  Statutes, is amended to read:
  335         213.25 Refunds; credits; right of setoff.—If In any
  336  instance that a taxpayer has a tax refund or tax credit is due
  337  to a taxpayer for an overpayment of taxes assessed under any of
  338  the chapters specified in s. 72.011(1), the department may
  339  reduce the such refund or credit to the extent of any billings
  340  not subject to protest under s. 213.21 or chapter 443 for the
  341  same or any other tax owed by the same taxpayer.
  342         Section 6. Subsection (9) and paragraph (d) of subsection
  343  (20) of section 443.036, Florida Statutes, are amended to read:
  344         443.036 Definitions.—As used in this chapter, the term:
  345         (9) “Benefit year” means, for an individual, the 1-year
  346  period beginning with the first day of the first week for which
  347  the individual first files a valid claim for benefits and,
  348  thereafter, the 1-year period beginning with the first day of
  349  the first week for which the individual next files a valid claim
  350  for benefits after the termination of his or her last preceding
  351  benefit year. Each claim for benefits made in accordance with s.
  352  443.151(2) is a valid claim under this subsection if the
  353  individual was paid wages for insured work in accordance with s.
  354  443.091(1)(g) the provisions of s. 443.091(1)(f) and is
  355  unemployed as defined in subsection (43) at the time of filing
  356  the claim. However, the Agency for Workforce Innovation may
  357  adopt rules providing for the establishment of a uniform benefit
  358  year for all workers in one or more groups or classes of service
  359  or within a particular industry if when the agency determines,
  360  after notice to the industry and to the workers in the industry
  361  and an opportunity to be heard in the matter, that those groups
  362  or classes of workers in a particular industry periodically
  363  experience unemployment resulting from layoffs or shutdowns for
  364  limited periods of time.
  365         (20) “Employing unit” means an individual or type of
  366  organization, including a partnership, limited liability
  367  company, association, trust, estate, joint-stock company,
  368  insurance company, or corporation, whether domestic or foreign;
  369  the receiver, trustee in bankruptcy, trustee, or successor of
  370  any of the foregoing; or the legal representative of a deceased
  371  person, which has or had in its employ one or more individuals
  372  performing services for it within this state.
  373         (d) A limited liability company shall be treated as having
  374  the same status as it is classified for federal income tax
  375  purposes. However, a single-member limited liability company
  376  shall be treated as the employer.
  377         Section 7. Paragraphs (b) through (g) of subsection (1) of
  378  section 443.091, Florida Statutes, are amended to read:
  379         443.091 Benefit eligibility conditions.—
  380         (1) An unemployed individual is eligible to receive
  381  benefits for any week only if the Agency for Workforce
  382  Innovation finds that:
  383         (b) She or he has registered with the agency for work with,
  384  and subsequently reports to the one-stop career center as
  385  directed by the regional workforce board for reemployment
  386  services continued to report to, the Agency for Workforce
  387  Innovation in accordance with its rules. These rules must not
  388  conflict with the requirement in s. 443.111(1)(b) that each
  389  claimant must continue to report regardless of any appeal or
  390  pending appeal relating to her or his eligibility or
  391  disqualification for benefits. The Agency for Workforce
  392  Innovation may by rule waive this paragraph for individuals
  393  attached to regular jobs. These rules must not conflict with s.
  394  443.111(1). This requirement does not apply to persons who are:
  395         1. Non-Florida residents;
  396         2. On a temporary layoff, as defined in s. 443.036(42);
  397         3. Union members who customarily obtain employment though a
  398  union hiring hall; or
  399         4. Claiming benefits under an approved short-time
  400  compensation plan as provided in s. 443.1116.
  401         (c) To make continued claims for benefits, she or he is
  402  reporting to the agency in accordance with its rules. These
  403  rules may not conflict with s. 443.111(1)(b), including the
  404  requirement that each claimant continue to report regardless of
  405  any pending appeal relating to her or his eligibility or
  406  disqualification for benefits.
  407         (d)(c)1. She or he is able to work and is available for
  408  work. In order to assess eligibility for a claimed week of
  409  unemployment, the agency for Workforce Innovation shall develop
  410  criteria to determine a claimant’s ability to work and
  411  availability for work. However:
  412         1.2. Notwithstanding any other provision of this paragraph
  413  or paragraphs (b) and (e) (d), an otherwise eligible individual
  414  may not be denied benefits for any week because she or he is in
  415  training with the approval of the agency for Workforce
  416  Innovation, and such an individual may not be denied benefits
  417  for any week in which she or he is in training with the approval
  418  of the Agency for Workforce Innovation by reason of subparagraph
  419  1. relating to availability for work, or by reason of s.
  420  443.101(2) relating to failure to apply for, or refusal to
  421  accept, suitable work. Training may be approved by the agency
  422  for Workforce Innovation in accordance with criteria prescribed
  423  by rule. A claimant’s eligibility during approved training is
  424  contingent upon satisfying eligibility conditions prescribed by
  425  rule.
  426         2.3. Notwithstanding any other provision of this chapter,
  427  an otherwise eligible individual who is in training approved
  428  under s. 236(a)(1) of the Trade Act of 1974, as amended, may not
  429  be determined to be ineligible or disqualified for benefits due
  430  with respect to her or his enrollment in such training or
  431  because of leaving work that is not suitable employment to enter
  432  such training. As used in this subparagraph, the term “suitable
  433  employment” means, for a worker, work of a substantially equal
  434  or higher skill level than the worker’s past adversely affected
  435  employment, as defined for purposes of the Trade Act of 1974, as
  436  amended, the wages for which are at least 80 percent of the
  437  worker’s average weekly wage as determined for purposes of the
  438  Trade Act of 1974, as amended.
  439         3.4. Notwithstanding any other provision of this section,
  440  an otherwise eligible individual may not be denied benefits for
  441  any week by reason of subparagraph 1. because she or he is
  442  before any state or federal court pursuant to of the United
  443  States or any state under a lawfully issued summons to appear
  444  for jury duty.
  445         (e)(d) She or he participates in reemployment services,
  446  such as job search assistance services, whenever the individual
  447  has been determined, by a profiling system established by agency
  448  rule of the Agency for Workforce Innovation, to be likely to
  449  exhaust regular benefits and to be in need of reemployment
  450  services.
  451         (f)(e) She or he has been unemployed for a waiting period
  452  of 1 week. A week may not be counted as a week of unemployment
  453  under this subsection:
  454         1. Unless it occurs within the benefit year that includes
  455  the week for which she or he claims payment of benefits.
  456         2. If benefits have been paid for that week.
  457         3. Unless the individual was eligible for benefits for that
  458  week as provided in this section and s. 443.101, except for the
  459  requirements of this subsection and of s. 443.101(5).
  460         (g)(f) She or he has been paid wages for insured work equal
  461  to 1.5 times her or his high quarter wages during her or his
  462  base period, except that an unemployed individual is not
  463  eligible to receive benefits if the base period wages are less
  464  than $3,400.
  465         (h)(g) She or he submitted to the agency for Workforce
  466  Innovation a valid social security number assigned to her or
  467  him. The agency for Workforce Innovation may verify the social
  468  security number with the United States Social Security
  469  Administration and may deny benefits if the agency is unable to
  470  verify the individual’s social security number, if the social
  471  security number is invalid, or if the social security number is
  472  not assigned to the individual.
  473         Section 8. Paragraph (b) of subsection (2) of section
  474  443.1215, Florida Statutes, is amended to read:
  475         443.1215 Employers.—
  476         (2)
  477         (b) In determining whether an employing unit for which
  478  service, other than agricultural labor, is also performed is an
  479  employer under paragraph (1)(a), paragraph (1)(b), paragraph
  480  (1)(c), or subparagraph (1)(d)2., the wages earned or the
  481  employment of an employee performing service in agricultural
  482  labor may not be taken into account. If an employing unit is
  483  determined to be an employer of agricultural labor, the
  484  employing unit is considered an employer for purposes of
  485  paragraph (1)(a) subsection (1).
  486         Section 9. Paragraphs (a) and (e) of subsection (3) of
  487  section 443.131, Florida Statutes, as amended by chapter 2010-1,
  488  Laws of Florida, are amended to read:
  489         443.131 Contributions.—
  490         (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
  491  EXPERIENCE.—
  492         (a) Employment records.—The regular and short-time
  493  compensation benefits paid to an eligible individual shall be
  494  charged to the employment record of each employer who paid the
  495  individual wages of at least $100 during the individual’s base
  496  period in proportion to the total wages paid by all employers
  497  who paid the individual wages during the individual’s base
  498  period. Benefits may not be charged to the employment record of
  499  an employer who furnishes part-time work to an individual who,
  500  because of loss of employment with one or more other employers,
  501  is eligible for partial benefits while being furnished part-time
  502  work by the employer on substantially the same basis and in
  503  substantially the same amount as the individual’s employment
  504  during his or her base period, regardless of whether this part
  505  time work is simultaneous or successive to the individual’s lost
  506  employment. Further, as provided in s. 443.151(3), benefits may
  507  not be charged to the employment record of an employer who
  508  furnishes the Agency for Workforce Innovation with notice, as
  509  prescribed in the agency’s rules, that any of the following
  510  apply:
  511         1. If When an individual leaves his or her work without
  512  good cause attributable to the employer or is discharged by the
  513  employer for misconduct connected with his or her work, benefits
  514  subsequently paid to the individual based on wages paid by the
  515  employer before the separation may not be charged to the
  516  employment record of the employer.
  517         2. If When an individual is discharged by the employer for
  518  unsatisfactory performance during an initial employment
  519  probationary period, benefits subsequently paid to the
  520  individual based on wages paid during the probationary period by
  521  the employer before the separation may not be charged to the
  522  employer’s employment record. The employer must notify the
  523  Agency for Workforce Innovation of the discharge in writing
  524  within 10 days after the mailing date of the notice of initial
  525  determination of a claim. As used in this subparagraph, the term
  526  “initial employment probationary period” means an established
  527  probationary plan that applies to all employees or a specific
  528  group of employees and that does not exceed 90 calendar days
  529  following the first day a new employee begins work. The employee
  530  must be informed of the probationary period within the first 7
  531  days of work. The employer must demonstrate by conclusive
  532  evidence that the individual was separated because of
  533  unsatisfactory work performance and not because of lack of work
  534  due to temporary, seasonal, casual, or other similar employment
  535  that is not of a regular, permanent, and year-round nature.
  536         3. Benefits subsequently paid to an individual after his or
  537  her refusal without good cause to accept suitable work from an
  538  employer may not be charged to the employment record of the
  539  employer if when any part of those benefits are based on wages
  540  paid by the employer before the individual’s refusal to accept
  541  suitable work. As used in this subparagraph, the term “good
  542  cause” does not include distance to employment caused by a
  543  change of residence by the individual. The Agency for Workforce
  544  Innovation shall adopt rules prescribing, for the payment of all
  545  benefits, whether this subparagraph applies regardless of
  546  whether a disqualification under s. 443.101 applies to the
  547  claim.
  548         4. If When an individual is separated from work as a direct
  549  result of a natural disaster declared under the Robert T.
  550  Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C.
  551  ss. 5121 et seq., benefits subsequently paid to the individual
  552  based on wages paid by the employer before the separation may
  553  not be charged to the employment record of the employer.
  554         (e) Assignment of variations from the standard rate.—For
  555  the calculation of contribution rates effective January 1, 2010,
  556  and thereafter:
  557         1. The tax collection service provider shall assign a
  558  variation from the standard rate of contributions for each
  559  calendar year to each eligible employer. In determining the
  560  contribution rate, varying from the standard rate to be assigned
  561  each employer, adjustment factors computed under sub
  562  subparagraphs a.-d. are shall be added to the benefit ratio.
  563  This addition shall be accomplished in two steps by adding a
  564  variable adjustment factor and a final adjustment factor. The
  565  sum of these adjustment factors computed under sub-subparagraphs
  566  a.-d. shall first be algebraically summed. The sum of these
  567  adjustment factors shall next be divided by a gross benefit
  568  ratio determined as follows: Total benefit payments for the 3
  569  year period described in subparagraph (b)2. are shall be charged
  570  to employers eligible for a variation from the standard rate,
  571  minus excess payments for the same period, divided by taxable
  572  payroll entering into the computation of individual benefit
  573  ratios for the calendar year for which the contribution rate is
  574  being computed. The ratio of the sum of the adjustment factors
  575  computed under sub-subparagraphs a.-d. to the gross benefit
  576  ratio is shall be multiplied by each individual benefit ratio
  577  that is less than the maximum contribution rate to obtain
  578  variable adjustment factors; except that if in any instance in
  579  which the sum of an employer’s individual benefit ratio and
  580  variable adjustment factor exceeds the maximum contribution
  581  rate, the variable adjustment factor is shall be reduced in
  582  order for that the sum to equal equals the maximum contribution
  583  rate. The variable adjustment factor for each of these employers
  584  is multiplied by his or her taxable payroll entering into the
  585  computation of his or her benefit ratio. The sum of these
  586  products is shall be divided by the taxable payroll of the
  587  employers who entered into the computation of their benefit
  588  ratios. The resulting ratio is shall be subtracted from the sum
  589  of the adjustment factors computed under sub-subparagraphs a.-d.
  590  to obtain the final adjustment factor. The variable adjustment
  591  factors and the final adjustment factor must shall be computed
  592  to five decimal places and rounded to the fourth decimal place.
  593  This final adjustment factor is shall be added to the variable
  594  adjustment factor and benefit ratio of each employer to obtain
  595  each employer’s contribution rate. An employer’s contribution
  596  rate may not, however, be rounded to less than 0.1 percent.
  597         a. An adjustment factor for noncharge benefits is shall be
  598  computed to the fifth decimal place and rounded to the fourth
  599  decimal place by dividing the amount of noncharge benefits
  600  during the 3-year period described in subparagraph (b)2. by the
  601  taxable payroll of employers eligible for a variation from the
  602  standard rate who have a benefit ratio for the current year
  603  which is less than the maximum contribution rate. For purposes
  604  of computing this adjustment factor, the taxable payroll of
  605  these employers is the taxable payrolls for the 3 years ending
  606  June 30 of the current calendar year as reported to the tax
  607  collection service provider by September 30 of the same calendar
  608  year. As used in this sub-subparagraph, the term “noncharge
  609  benefits” means benefits paid to an individual from the
  610  Unemployment Compensation Trust Fund, but which were not charged
  611  to the employment record of any employer.
  612         b. An adjustment factor for excess payments is shall be
  613  computed to the fifth decimal place, and rounded to the fourth
  614  decimal place by dividing the total excess payments during the
  615  3-year period described in subparagraph (b)2. by the taxable
  616  payroll of employers eligible for a variation from the standard
  617  rate who have a benefit ratio for the current year which is less
  618  than the maximum contribution rate. For purposes of computing
  619  this adjustment factor, the taxable payroll of these employers
  620  is the same figure used to compute the adjustment factor for
  621  noncharge benefits under sub-subparagraph a. As used in this
  622  sub-subparagraph, the term “excess payments” means the amount of
  623  benefits charged to the employment record of an employer during
  624  the 3-year period described in subparagraph (b)2., less the
  625  product of the maximum contribution rate and the employer’s
  626  taxable payroll for the 3 years ending June 30 of the current
  627  calendar year as reported to the tax collection service provider
  628  by September 30 of the same calendar year. As used in this sub
  629  subparagraph, the term “total excess payments” means the sum of
  630  the individual employer excess payments for those employers that
  631  were eligible to be considered for assignment of a contribution
  632  rate different from the standard rate.
  633         c. With respect to computing a positive adjustment factor:
  634         (I) Beginning January 1, 2012, if the balance of the
  635  Unemployment Compensation Trust Fund on September 30 June 30 of
  636  the calendar year immediately preceding the calendar year for
  637  which the contribution rate is being computed is less than 4
  638  percent of the taxable payrolls for the year ending June 30 as
  639  reported to the tax collection service provider by September 30
  640  of that calendar year, a positive adjustment factor shall be
  641  computed. The positive adjustment factor is shall be computed
  642  annually to the fifth decimal place and rounded to the fourth
  643  decimal place by dividing the sum of the total taxable payrolls
  644  for the year ending June 30 of the current calendar year as
  645  reported to the tax collection service provider by September 30
  646  of that calendar year into a sum equal to one-third of the
  647  difference between the balance of the fund as of September 30
  648  June 30 of that calendar year and the sum of 5 percent of the
  649  total taxable payrolls for that year. The positive adjustment
  650  factor remains in effect for subsequent years until the balance
  651  of the Unemployment Compensation Trust Fund as of September 30
  652  June 30 of the year immediately preceding the effective date of
  653  the contribution rate equals or exceeds 5 percent of the taxable
  654  payrolls for the year ending June 30 of the current calendar
  655  year as reported to the tax collection service provider by
  656  September 30 of that calendar year.
  657         (II) Beginning January 1, 2015, and for each year
  658  thereafter, the positive adjustment authorized by this section
  659  shall be computed by dividing the sum of the total taxable
  660  payrolls for the year ending June 30 of the current calendar
  661  year as reported to the tax collection service provider by
  662  September 30 of that calendar year into a sum equal to one
  663  fourth of the difference between the balance of the fund as of
  664  September 30 June 30 of that calendar year and the sum of 5
  665  percent of the total taxable payrolls for that year. The
  666  positive adjustment factor remains in effect for subsequent
  667  years until the balance of the Unemployment Compensation Trust
  668  Fund as of September 30 June 30 of the year immediately
  669  preceding the effective date of the contribution rate equals or
  670  exceeds 4 percent of the taxable payrolls for the year ending
  671  June 30 of the current calendar year as reported to the tax
  672  collection service provider by September 30 of that calendar
  673  year.
  674         d. If, beginning January 1, 2015, and each year thereafter,
  675  the balance of the Unemployment Compensation Trust Fund as of
  676  September 30 June 30 of the year immediately preceding the
  677  calendar year for which the contribution rate is being computed
  678  exceeds 5 percent of the taxable payrolls for the year ending
  679  June 30 of the current calendar year as reported to the tax
  680  collection service provider by September 30 of that calendar
  681  year, a negative adjustment factor must shall be computed. The
  682  negative adjustment factor shall be computed annually beginning
  683  on January 1, 2015, and each year thereafter, to the fifth
  684  decimal place and rounded to the fourth decimal place by
  685  dividing the sum of the total taxable payrolls for the year
  686  ending June 30 of the current calendar year as reported to the
  687  tax collection service provider by September 30 of the calendar
  688  year into a sum equal to one-fourth of the difference between
  689  the balance of the fund as of September 30 June 30 of the
  690  current calendar year and 5 percent of the total taxable
  691  payrolls of that year. The negative adjustment factor remains in
  692  effect for subsequent years until the balance of the
  693  Unemployment Compensation Trust Fund as of September 30 June 30
  694  of the year immediately preceding the effective date of the
  695  contribution rate is less than 5 percent, but more than 4
  696  percent of the taxable payrolls for the year ending June 30 of
  697  the current calendar year as reported to the tax collection
  698  service provider by September 30 of that calendar year. The
  699  negative adjustment authorized by this section is suspended in
  700  any calendar year in which repayment of the principal amount of
  701  an advance received from the federal Unemployment Compensation
  702  Trust Fund under 42 U.S.C. s. 1321 is due to the Federal
  703  Government.
  704         e. The maximum contribution rate that may be assigned to an
  705  employer is 5.4 percent, except employers participating in an
  706  approved short-time compensation plan may be assigned a maximum
  707  contribution rate that is 1 percent greater than the maximum
  708  contribution rate for other employers in any calendar year in
  709  which short-time compensation benefits are charged to the
  710  employer’s employment record.
  711         f. As used in this subsection, “taxable payroll” shall be
  712  determined by excluding any part of the remuneration paid to an
  713  individual by an employer for employment during a calendar year
  714  in excess of the first $7,000. Beginning January 1, 2012,
  715  “taxable payroll” shall be determined by excluding any part of
  716  the remuneration paid to an individual by an employer for
  717  employment during a calendar year as described in s.
  718  443.1217(2). For the purposes of the employer rate calculation
  719  that will take effect in January 1, 2012, and in January 1,
  720  2013, the tax collection service provider shall use the data
  721  available for taxable payroll from 2009 based on excluding any
  722  part of the remuneration paid to an individual by an employer
  723  for employment during a calendar year in excess of the first
  724  $7,000, and from 2010 and 2011, the data available for taxable
  725  payroll based on excluding any part of the remuneration paid to
  726  an individual by an employer for employment during a calendar
  727  year in excess of the first $8,500.
  728         2. If the transfer of an employer’s employment record to an
  729  employing unit under paragraph (f) which, before the transfer,
  730  was an employer, the tax collection service provider shall
  731  recompute a benefit ratio for the successor employer based on
  732  the combined employment records and reassign an appropriate
  733  contribution rate to the successor employer effective on the
  734  first day of the calendar quarter immediately after the
  735  effective date of the transfer.
  736         Section 10. Subsection (1), paragraph (a) of subsection
  737  (3), and subsection (5) of section 443.141, Florida Statutes, as
  738  amended by chapter 2010-1, Laws of Florida, are amended to read:
  739         443.141 Collection of contributions and reimbursements.—
  740         (1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT,
  741  ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.—
  742         (a) Interest.—Contributions or reimbursements unpaid on the
  743  date due shall bear interest at the rate of 1 percent per month
  744  from and after that date until payment plus accrued interest is
  745  received by the tax collection service provider, unless the
  746  service provider finds that the employing unit has or had good
  747  reason for failing failure to pay the contributions or
  748  reimbursements when due. Interest collected under this
  749  subsection must be paid into the Special Employment Security
  750  Administration Trust Fund.
  751         (b) Penalty for delinquent, erroneous, incomplete, or
  752  insufficient reports.—
  753         1. An employing unit that fails to file any report required
  754  by the Agency for Workforce Innovation or its tax collection
  755  service provider, in accordance with rules for administering
  756  this chapter, shall pay to the tax collection service provider
  757  for each delinquent report the sum of $25 for each 30 days or
  758  fraction thereof that the employing unit is delinquent, unless
  759  the agency or its service provider, whichever required the
  760  report, finds that the employing unit has or had good reason for
  761  failing failure to file the report. The agency or its service
  762  provider may assess penalties only through the date of the
  763  issuance of the final assessment notice. However, additional
  764  penalties accrue if the delinquent report is subsequently filed.
  765         2.An employing unit that files an erroneous, incomplete,
  766  or insufficient report with the Agency for Workforce Innovation
  767  or its tax collection service provider shall pay a penalty of
  768  $50 or 10 percent of any tax due, whichever is greater, but no
  769  more than $300 per report. The penalty shall be added to any
  770  tax, penalty, or interest otherwise due.
  771         a.The agency or its tax collection service provider shall
  772  waive the penalty if the employing unit files an accurate,
  773  complete, and sufficient report within 30 days after a penalty
  774  notice is issued to the employing unit. The penalty may not be
  775  waived pursuant to this subparagraph more than once during a 12
  776  month period.
  777         b.As used in this subsection, the term “erroneous,
  778  incomplete, or insufficient report” means a report so lacking in
  779  information, completeness, or arrangement that the report cannot
  780  be readily understood, verified, or reviewed. Such reports
  781  include, but are not limited to, reports having missing wage or
  782  employee information, missing or incorrect social security
  783  numbers, or illegible entries; reports submitted in a format
  784  that is not approved by the agency or its tax collection service
  785  provider; and reports showing gross wages that do not equal the
  786  total wages of each employee. The term does not include a report
  787  that merely contains inaccurate data that was supplied to the
  788  employer by the employee if the employer was unaware of the
  789  inaccuracy.
  790         3.2.Sums collected as Penalties imposed pursuant to this
  791  paragraph under subparagraph 1. must be deposited in the Special
  792  Employment Security Administration Trust Fund.
  793         4.3. The penalty and interest for a delinquent, erroneous,
  794  incomplete, or insufficient report may be waived if when the
  795  penalty or interest is inequitable. The provisions of s.
  796  213.24(1) apply to any penalty or interest that is imposed under
  797  this section.
  798         (c) Application of partial payments.If When a delinquency
  799  exists in the employment record of an employer not in
  800  bankruptcy, a partial payment less than the total delinquency
  801  amount shall be applied to the employment record as the payor
  802  directs. In the absence of specific direction, the partial
  803  payment shall be applied to the payor’s employment record as
  804  prescribed in the rules of the Agency for Workforce Innovation
  805  or the state agency providing tax collection services.
  806         (d)Adoption of rules.The Agency for Workforce Innovation
  807  and the state agency providing unemployment tax collection
  808  services may adopt rules to administer this subsection.
  809         (3) COLLECTION PROCEEDINGS.—
  810         (a) Lien for payment of contributions or reimbursements.—
  811         1. There is created A lien exists in favor of the tax
  812  collection service provider upon all the property, both real and
  813  personal, of an any employer liable for payment of any
  814  contribution or reimbursement levied and imposed under this
  815  chapter for the amount of the contributions or reimbursements
  816  due, together with any interest, costs, and penalties. If any
  817  contribution or reimbursement imposed under this chapter or any
  818  portion of that contribution, reimbursement, interest, or
  819  penalty is not paid within 60 days after becoming delinquent,
  820  the tax collection service provider may file subsequently issue
  821  a notice of lien that may be filed in the office of the clerk of
  822  the circuit court of any county in which the delinquent employer
  823  owns property or conducts or has conducted business. The notice
  824  of lien must include the periods for which the contributions,
  825  reimbursements, interest, or penalties are demanded and the
  826  amounts due. A copy of the notice of lien must be mailed to the
  827  employer at the employer’s her or his last known address. The
  828  notice of lien may not be filed issued and recorded until 15
  829  days after the date the assessment becomes final under
  830  subsection (2). Upon filing presentation of the notice of lien,
  831  the clerk of the circuit court shall record the notice of lien
  832  it in a book maintained for that purpose., and The amount of the
  833  notice of lien, together with the cost of recording and interest
  834  accruing upon the amount of the contribution or reimbursement,
  835  becomes a lien upon the title to and interest, whether legal or
  836  equitable, in any real property, chattels real, or personal
  837  property of the employer against whom the notice of lien is
  838  issued, in the same manner as a judgment of the circuit court
  839  docketed in the office of the circuit court clerk, with
  840  execution issued to the sheriff for levy. This lien is prior,
  841  preferred, and superior to all mortgages or other liens filed,
  842  recorded, or acquired after the notice of lien is filed. Upon
  843  the payment of the amounts due, or upon determination by the tax
  844  collection service provider that the notice of lien was
  845  erroneously issued, the lien is satisfied when the service
  846  provider acknowledges in writing that the lien is fully
  847  satisfied. A lien’s satisfaction does not need to be
  848  acknowledged before any notary or other public officer, and the
  849  signature of the director of the tax collection service provider
  850  or his or her designee is conclusive evidence of the
  851  satisfaction of the lien, which satisfaction shall be recorded
  852  by the clerk of the circuit court who receives the fees for
  853  those services.
  854         2. The tax collection service provider may subsequently
  855  issue a warrant directed to any sheriff in this state,
  856  commanding him or her to levy upon and sell any real or personal
  857  property of the employer liable for any amount under this
  858  chapter within his or her jurisdiction, for payment, with the
  859  added penalties and interest and the costs of executing the
  860  warrant, together with the costs of the clerk of the circuit
  861  court in recording and docketing the notice of lien, and to
  862  return the warrant to the service provider with payment. The
  863  warrant may only be issued and enforced for all amounts due to
  864  the tax collection service provider on the date the warrant is
  865  issued, together with interest accruing on the contribution or
  866  reimbursement due from the employer to the date of payment at
  867  the rate provided in this section. However, if there is a In the
  868  event of sale of any assets of the employer, however, priorities
  869  under the warrant shall be determined in accordance with the
  870  priority established by any notices of lien filed by the tax
  871  collection service provider and recorded by the clerk of the
  872  circuit court. The sheriff shall execute the warrant in the same
  873  manner prescribed by law for executions issued by the clerk of
  874  the circuit court for judgments of the circuit court. The
  875  sheriff is entitled to the same fees for executing the warrant
  876  as for a writ of execution out of the circuit court, and these
  877  fees must be collected in the same manner.
  878         3. The lien expires 10 years after filing a notice of lien
  879  with the clerk of court. An action to collect amounts due under
  880  this chapter may not be commenced after the expiration of the
  881  lien securing the payment of the amounts owed.
  882         (5) PRIORITIES UNDER LEGAL DISSOLUTION OR DISTRIBUTIONS.—In
  883  the event of any distribution of an any employer’s assets
  884  pursuant to an order of any court under the laws of this state,
  885  including any receivership, assignment for the benefit of
  886  creditors, adjudicated insolvency, composition, administration
  887  of estates of decedents, or other similar proceeding,
  888  contributions or reimbursements then or subsequently due must be
  889  paid in full before all other claims except claims for wages of
  890  $250 or less to each claimant, earned within 6 months after the
  891  commencement of the proceeding, and on a parity with all other
  892  tax claims wherever those tax claims are given priority. In the
  893  administration of the estate of a any decedent, the filing of
  894  notice of lien is a proceeding required upon protest of the
  895  claim filed by the tax collection service provider for
  896  contributions or reimbursements due under this chapter, and the
  897  claim must be allowed by the circuit judge. However, the
  898  personal representative of the decedent, however, may, by
  899  petition to the circuit court, object to the validity of the tax
  900  collection service provider’s claim, and proceedings shall be
  901  conducted in the circuit court for the determination of the
  902  validity of the service provider’s claim. Further, the bond of
  903  the personal representative may not be discharged until the
  904  claim is finally determined by the circuit court. If When a bond
  905  is not given by the personal representative, the assets of the
  906  estate may not be distributed until the final determination by
  907  the circuit court. Upon distribution of the assets of the estate
  908  of any decedent, the tax collection service provider’s claim has
  909  a class 8 priority as established in s. 733.707(1)(h), subject
  910  to the above limitations with reference to wages. In the event
  911  of an any employer’s adjudication in bankruptcy, judicially
  912  confirmed extension proposal, or composition, under the Federal
  913  Bankruptcy Reform Act of 1978 1898, as amended, contributions or
  914  reimbursements then or subsequently due are entitled to priority
  915  as is provided in 11 U.S.C. s. 507(a)(8) s. 64B of that act
  916  (U.S.C. Title II, s. 104(b), as amended).
  917         Section 11. Effective July 1, 2010, subsections (2) and
  918  (3), paragraph (b) of subsection (5), and subsection (6) of
  919  section 443.151, Florida Statutes, are amended to read:
  920         443.151 Procedure concerning claims.—
  921         (2) FILING OF CLAIM INVESTIGATIONS; NOTIFICATION OF
  922  CLAIMANTS AND EMPLOYERS.—
  923         (a)In general.Claims for benefits must be made in
  924  accordance with the rules adopted by the Agency for Workforce
  925  Innovation. The agency for Workforce Innovation must notify
  926  claimants and employers regarding monetary and nonmonetary
  927  determinations of eligibility. Investigations of issues raised
  928  in connection with a claimant which may affect a claimant’s
  929  eligibility for benefits or charges to an employer’s employment
  930  record shall be conducted by the agency through written,
  931  telephonic, or electronic means for Workforce Innovation as
  932  prescribed by rule.
  933         (b) Process.When the Unemployment Compensation Claims and
  934  Benefits Information System described in s. 443.1113 is fully
  935  operational, the process for filing claims must incorporate the
  936  process for registering for work with the workforce information
  937  systems established pursuant to s. 445.011. A claim for benefits
  938  may not be processed until the work registration requirement is
  939  satisfied. The Agency for Workforce Innovation may adopt rules
  940  as necessary to administer the work registration requirement set
  941  forth in this paragraph.
  942         (3) DETERMINATION OF ELIGIBILITY.—
  943         (a) Notices of claim In general.—The Agency for Workforce
  944  Innovation shall promptly provide a notice of claim to the
  945  claimant’s most recent employing unit and all employers whose
  946  employment records are liable for benefits under the monetary
  947  determination make an initial determination for each claim filed
  948  under subsection (2). The employer must respond to the notice of
  949  claim within 20 days after the mailing date of the notice, or in
  950  lieu of mailing, within 20 days after the delivery of the
  951  notice. If a contributing employer fails to timely respond to
  952  the notice of claim, the employer’s account may not be relieved
  953  of benefit charges as provided in s. 443.131(3)(a),
  954  notwithstanding paragraph (5)(b). The agency may adopt rules as
  955  necessary to implement the processes described in this paragraph
  956  relating to notices of claim.
  957         (b) Monetary determinations.—In addition to the notice of
  958  claim, the agency shall also promptly provide an initial
  959  monetary determination to the claimant and each base period
  960  employer whose account is subject to being charged for its
  961  respective share of benefits on the claim. The monetary
  962  determination must include a statement of whether and in what
  963  amount the claimant is entitled to benefits, and, in the event
  964  of a denial, must state the reasons for the denial. A monetary
  965  determination for the first week of a benefit year must also
  966  include a statement of whether the claimant was paid the wages
  967  required under s. 443.091(1)(g) 443.091(1)(f) and, if so, the
  968  first day of the benefit year, the claimant’s weekly benefit
  969  amount, and the maximum total amount of benefits payable to the
  970  claimant for a benefit year. The Agency for Workforce Innovation
  971  shall promptly notify the claimant, the claimant’s most recent
  972  employing unit, and all employers whose employment records are
  973  liable for benefits under the determination of the initial
  974  determination. The monetary determination is final unless within
  975  20 days after the mailing of the notices to the parties’ last
  976  known addresses, or in lieu of mailing, within 20 days after the
  977  delivery of the notices, an appeal or written request for
  978  reconsideration is filed by the claimant or other party entitled
  979  to notice. The agency may adopt rules as necessary to implement
  980  the processes described in this paragraph relating to notices of
  981  monetary determinations and the appeals or reconsideration
  982  requests filed in response to such notices.
  983         (c) Nonmonetary determinations.—If the agency receives
  984  information that may result in a denial of benefits, the agency
  985  must complete an investigation of the claim required by
  986  subsection (2) and provide notice of a nonmonetary determination
  987  to the claimant and the employer from whom the claimant’s reason
  988  for separation affects his or her entitlement to benefits. The
  989  determination must state the reason for the determination and
  990  whether the unemployment tax account of the contributing
  991  employer is charged for benefits paid on the claim. The
  992  nonmonetary determination is final unless within 20 days after
  993  the mailing of the notices to the parties’ last known addresses,
  994  or in lieu of mailing, within 20 days after the delivery of the
  995  notices, an appeal or written request for reconsideration is
  996  filed by the claimant or other party entitled to notice. The
  997  agency may adopt rules as necessary to implement the processes
  998  described in this paragraph relating to notices of nonmonetary
  999  determination and the appeals or reconsideration requests filed
 1000  in response to such notices, and may adopt rules prescribing the
 1001  manner and procedure by which employers within the base period
 1002  of a claimant become entitled to notice of nonmonetary
 1003  determination.
 1004         (d)(b)Determinations in labor dispute cases.—Whenever any
 1005  claim involves a labor dispute described in s. 443.101(4), the
 1006  Agency for Workforce Innovation shall promptly assign the claim
 1007  to a special examiner who shall make a determination on the
 1008  issues involving unemployment due to the labor dispute. The
 1009  special examiner shall make the determination after an
 1010  investigation, as necessary. The claimant or another party
 1011  entitled to notice of the determination may appeal a
 1012  determination under subsection (4).
 1013         (e)(c)Redeterminations.—
 1014         1. The Agency for Workforce Innovation may reconsider a
 1015  determination if when it finds an error or if when new evidence
 1016  or information pertinent to the determination is discovered
 1017  after a prior determination or redetermination. A
 1018  redetermination may not be made more than 1 year after the last
 1019  day of the benefit year unless the disqualification for making a
 1020  false or fraudulent representation under in s. 443.101(6) is
 1021  applicable, in which case the redetermination may be made within
 1022  2 years after the false or fraudulent representation. The agency
 1023  for Workforce Innovation must promptly give notice of
 1024  redetermination to the claimant and to any employers entitled to
 1025  notice in the manner prescribed in this section for the notice
 1026  of an initial determination.
 1027         2. If the amount of benefits is increased by the
 1028  redetermination, an appeal of the redetermination based solely
 1029  on the increase may be filed as provided in subsection (4). If
 1030  the amount of benefits is decreased by the redetermination, the
 1031  redetermination may be appealed by the claimant if when a
 1032  subsequent claim for benefits is affected in amount or duration
 1033  by the redetermination. If the final decision on the
 1034  determination or redetermination to be reconsidered was made by
 1035  an appeals referee, the commission, or a court, the Agency for
 1036  Workforce Innovation may apply for a revised decision from the
 1037  body or court that made the final decision.
 1038         3.2. If an appeal of an original determination is pending
 1039  when a redetermination is issued, the appeal unless withdrawn is
 1040  treated as an appeal from the redetermination.
 1041         (d)Notice of determination or redetermination.—Notice of
 1042  any monetary or nonmonetary determination or redetermination
 1043  under this chapter, together with the reasons for the
 1044  determination or redetermination, must be promptly given to the
 1045  claimant and to any employer entitled to notice in the manner
 1046  provided in this subsection. The Agency for Workforce Innovation
 1047  shall adopt rules prescribing the manner and procedure by which
 1048  employers within the base period of a claimant become entitled
 1049  to notice.
 1050         (5) PAYMENT OF BENEFITS.—
 1051         (b) The Agency for Workforce Innovation shall promptly pay
 1052  benefits, regardless of whether a determination is under appeal
 1053  if, when the determination allowing benefits is affirmed in any
 1054  amount by an appeals referee or is affirmed by the commission,
 1055  or if a decision of an appeals referee allowing benefits is
 1056  affirmed in any amount by the commission. In these instances, a
 1057  court may not issue an injunction, supersedeas, stay, or other
 1058  writ or process suspending payment of benefits. A contributing
 1059  employer that responded to the notice of claim within the time
 1060  limit provided in subsection (3) may not, however, be charged
 1061  with benefits paid under an erroneous determination if the
 1062  decision is ultimately reversed. Benefits are not paid for any
 1063  subsequent weeks of unemployment involved in a reversal.
 1064         (6) RECOVERY AND RECOUPMENT.—
 1065         (a) Any person who, by reason of her or his fraud, receives
 1066  benefits under this chapter to which she or he is not entitled
 1067  is liable for repaying to repay those benefits to the Agency for
 1068  Workforce Innovation on behalf of the trust fund or, in the
 1069  agency’s discretion, to have those benefits deducted from future
 1070  benefits payable to her or him under this chapter. To enforce
 1071  this paragraph, the agency for Workforce Innovation must find
 1072  the existence of fraud through a redetermination or decision
 1073  under this section within 2 years after the fraud was committed.
 1074  Any recovery or recoupment of these benefits must be effected
 1075  within 5 years after the redetermination or decision.
 1076         (b) Any person who, by reason other than her or his fraud,
 1077  receives benefits under this chapter to which, under a
 1078  redetermination or decision pursuant to this section, she or he
 1079  is found not entitled, is liable for repaying to repay those
 1080  benefits to the Agency for Workforce Innovation on behalf of the
 1081  trust fund or, in the agency’s discretion, to have those
 1082  benefits deducted from any future benefits payable to her or him
 1083  under this chapter. Any recovery or recoupment of benefits must
 1084  be effected within 3 years after the redetermination or
 1085  decision.
 1086         (c) Any person who, by reason other than fraud, receives
 1087  benefits under this chapter to which she or he is not entitled
 1088  as a result of an employer’s failure to respond to a claim
 1089  within the timeframe provided in subsection (3) is not liable
 1090  for repaying those benefits to the Agency for Workforce
 1091  Innovation on behalf of the trust fund or to have those benefits
 1092  deducted from any future benefits payable to her or him under
 1093  this chapter.
 1094         (d)(c) Recoupment from future benefits is not permitted if
 1095  the benefits are received by any such person without fault on
 1096  the person’s part and recoupment would defeat the purpose of
 1097  this chapter or would be inequitable and against good
 1098  conscience.
 1099         (e)(d) The Agency for Workforce Innovation shall collect
 1100  the repayment of benefits without interest by the deduction of
 1101  benefits through a redetermination or by a civil action.
 1102         (f)(e) Notwithstanding any other provision of this chapter,
 1103  any person who is determined by this state, a cooperating state
 1104  agency, the United States Secretary of Labor, or a court of
 1105  competent jurisdiction to have received any payments under the
 1106  Trade Act of 1974, as amended, to which the person was not
 1107  entitled shall have those payments deducted from any regular
 1108  benefits, as defined in s. 443.1115(1)(e), payable to her or him
 1109  under this chapter. Each such deduction under this paragraph may
 1110  not exceed 50 percent of the amount otherwise payable. The
 1111  payments deducted shall be remitted to the agency that issued
 1112  the payments under the Trade Act of 1974, as amended, for return
 1113  to the United States Treasury. Except for overpayments
 1114  determined by a court of competent jurisdiction, a deduction may
 1115  not be made under this paragraph until a determination by the
 1116  state agency or the United States Secretary of Labor is final.
 1117         Section 12. Effective July 1, 2010, subsection (2) of
 1118  section 443.163, Florida Statutes, is amended to read:
 1119         443.163 Electronic reporting and remitting of contributions
 1120  and reimbursements.—
 1121         (2)(a) An employer who is required by law to file an
 1122  Employers Quarterly Report (UCT-6) by approved electronic means,
 1123  but who files the report by a means other than approved
 1124  electronic means, is liable for a penalty of $50 $10 for that
 1125  report and $1 for each employee. This penalty, which is in
 1126  addition to any other applicable penalty provided by this
 1127  chapter. However, unless the penalty does not apply if employer
 1128  first obtains a waiver of this requirement from the tax
 1129  collection service provider waives the electronic filing
 1130  requirement in advance. An employer who fails to remit
 1131  contributions or reimbursements by approved electronic means as
 1132  required by law is liable for a penalty of $50 $10 for each
 1133  remittance submitted by a means other than approved electronic
 1134  means. This penalty, which is in addition to any other
 1135  applicable penalty provided by this chapter.
 1136         (b) A person who prepared and reported for 100 or more
 1137  employers in any quarter during the preceding state fiscal year,
 1138  but who fails to file an Employers Quarterly Report (UCT-6) for
 1139  each calendar quarter in the current calendar year by approved
 1140  electronic means as required by law, is liable for a penalty of
 1141  $50 $10 for that report and $1 for each employee. This penalty,
 1142  which is in addition to any other applicable penalty provided by
 1143  this chapter. However, unless the penalty does not apply if
 1144  person first obtains a waiver of this requirement from the tax
 1145  collection service provider waives the electronic filing
 1146  requirement in advance.
 1147         Section 13. Paragraph (c) of subsection (3) of section
 1148  443.163, Florida Statutes, is amended to read:
 1149         443.163 Electronic reporting and remitting of contributions
 1150  and reimbursements.—
 1151         (3) The tax collection service provider may waive the
 1152  requirement to file an Employers Quarterly Report (UCT-6) by
 1153  electronic means for employers that are unable to comply despite
 1154  good faith efforts or due to circumstances beyond the employer’s
 1155  reasonable control.
 1156         (c) The Agency for Workforce Innovation or the state agency
 1157  providing unemployment tax collection services may establish by
 1158  rule the length of time a waiver is valid and may determine
 1159  whether subsequent waivers will be authorized, based on this
 1160  subsection; however, the tax collection service provider may
 1161  only grant a waiver from electronic reporting if the employer
 1162  timely files the Employers Quarterly Report (UCT-6) by telefile,
 1163  unless the employer wage detail exceeds the service provider’s
 1164  telefile system capabilities.
 1165         Section 14. Paragraph (b) of subsection (2) of section
 1166  443.1715, Florida Statutes, is amended to read:
 1167         443.1715 Disclosure of information; confidentiality.—
 1168         (2) DISCLOSURE OF INFORMATION.—
 1169         (b)1. The employer or the employer’s workers’ compensation
 1170  carrier against whom a claim for benefits under chapter 440 has
 1171  been made, or a representative of either, may request from the
 1172  Agency for Workforce Innovation division records of wages of the
 1173  employee reported to the agency division by any employer for the
 1174  quarter that includes the date of the accident that is the
 1175  subject of such claim and for subsequent quarters.
 1176         1. The request must be made with the authorization or
 1177  consent of the employee or any employer who paid wages to the
 1178  employee after subsequent to the date of the accident.
 1179         2. The employer or carrier shall make the request on a form
 1180  prescribed by rule for such purpose by the agency division. Such
 1181  form shall contain a certification by the requesting party that
 1182  it is a party entitled to the information requested as
 1183  authorized by this paragraph.
 1184         3. The agency division shall provide the most current
 1185  information readily available within 15 days after receiving the
 1186  request.
 1187         Section 15. Paragraph (a) of subsection (1) of section
 1188  443.101, Florida Statutes, is amended to read:
 1189         443.101 Disqualification for benefits.—An individual shall
 1190  be disqualified for benefits:
 1191         (1)(a) For the week in which he or she has voluntarily left
 1192  his or her work without good cause attributable to his or her
 1193  employing unit or in which the individual has been discharged by
 1194  the his or her employing unit for misconduct connected with his
 1195  or her work, based on a finding by the Agency for Workforce
 1196  Innovation. As used in this paragraph, the term “work” means any
 1197  work, whether full-time, part-time, or temporary.
 1198         1. Disqualification for voluntarily quitting continues for
 1199  the full period of unemployment next ensuing after the
 1200  individual he or she has left his or her full-time, part-time,
 1201  or temporary work voluntarily without good cause and until the
 1202  individual has earned income equal to or in excess of 17 times
 1203  his or her weekly benefit amount. As used in this subsection,
 1204  the term “good cause” includes only that cause attributable to
 1205  the employing unit or which consists of the individual’s illness
 1206  or disability of the individual requiring separation from his or
 1207  her work. Any other disqualification may not be imposed. An
 1208  individual is not disqualified under this subsection for
 1209  voluntarily leaving temporary work to return immediately when
 1210  called to work by the permanent employing unit that temporarily
 1211  terminated his or her work within the previous 6 calendar
 1212  months. For benefit years beginning on or after July 1, 2004, An
 1213  individual is not disqualified under this subsection for
 1214  voluntarily leaving work to relocate as a result of his or her
 1215  military-connected spouse’s permanent change of station orders,
 1216  activation orders, or unit deployment orders.
 1217         2. Disqualification for being discharged for misconduct
 1218  connected with his or her work continues for the full period of
 1219  unemployment next ensuing after having been discharged and until
 1220  the individual is has become reemployed and has earned income of
 1221  at least 17 times his or her weekly benefit amount and for not
 1222  more than 52 weeks that immediately follow that week, as
 1223  determined by the agency for Workforce Innovation in each case
 1224  according to the circumstances in each case or the seriousness
 1225  of the misconduct, under the agency’s rules adopted for
 1226  determinations of disqualification for benefits for misconduct.
 1227         3. If When an individual has provided notification to the
 1228  employing unit of his or her intent to voluntarily leave work
 1229  and the employing unit discharges the individual for reasons
 1230  other than misconduct before prior to the date the voluntary
 1231  quit was to take effect, the individual, if otherwise entitled,
 1232  shall will receive benefits from the date of the employer’s
 1233  discharge until the effective date of his or her voluntary quit.
 1234         4. If When an individual is notified by the employing unit
 1235  of the employer’s intent to discharge the individual for reasons
 1236  other than misconduct and the individual quits without good
 1237  cause, as defined in this section, before prior to the date the
 1238  discharge was to take effect, the claimant is ineligible for
 1239  benefits pursuant to s. 443.091(1)(d) 443.091(1)(c)1. for
 1240  failing to be available for work for the week or weeks of
 1241  unemployment occurring before prior to the effective date of the
 1242  discharge.
 1243         Section 16. The Legislature finds that this act fulfills an
 1244  important state interest.
 1245         Section 17. Except as otherwise expressly provided in this
 1246  act, this act shall take effect upon becoming a law.

Site Map
Session:   Bills ·   Calendars ·   Bound Journals ·   Citator ·   Search ·   Appropriations ·   Redistricting ·   Bill Information Reports
Committee Publications
Historical Information
Statutes:   Introduction ·   View Statutes ·   Search Statutes
Flsenate.gov
Disclaimer: The information on this system is unverified. The journals or printed bills of the respective chambers should be consulted for official purposes.    Copyright © 2000-2020 State of Florida.     Privacy Statement     Contact Us     Get Acrobat Reader