Florida Regulations 73B-10.024: Employer Registration Reports and Determinations of Liability
Current as of: 2024 | Check for updates
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(1) Employer Registration Report.
(a) Each employing unit must file an employer registration report with DOR. Registration can be accomplished by either using the online registration system on DOR’s website at floridarevenue.com, or by submitting a paper Form DR-1, Florida Business Tax Application, incorporated by reference in Fl. Admin. Code R. 12A-1.097
(b) The report must include the signature and title of a person legally authorized to act on behalf of the employing unit.
(c) The employer registration report must be filed by the last day of the month immediately following the end of the calendar quarter in which the employing unit commenced operations. Successor employers who wish to transfer employment records must comply with the requirements and time limits in Fl. Admin. Code R. 73B-10.031
(2) Determination of Liability. Upon determining an employing unit liable for payment of contributions or reimbursements, DOR will issue a written determination, including the effective date of liability and, when applicable, the rate at which the employer must pay contributions pursuant to Florida Statutes § 443.131
(3) This rule is subject to sunset in accordance with the Governor’s November 11, 2019 directive. Within five years after the effective date, DEO shall review this rule and determine whether this rule is still necessary. If this rule is determined to no longer be necessary, then DEO will repeal the rule.
Rulemaking Authority 443.1317 FS. Law Implemented 443.131, 443.141(2), 443.171(5) FS. History-New 8-25-92, Formerly 38B-2.024, Amended 1-19-03, 7-18-06, Formerly 60BB-2.024, 6-2-14, Amended 2-24-21.
(b) The report must include the signature and title of a person legally authorized to act on behalf of the employing unit.
(c) The employer registration report must be filed by the last day of the month immediately following the end of the calendar quarter in which the employing unit commenced operations. Successor employers who wish to transfer employment records must comply with the requirements and time limits in Fl. Admin. Code R. 73B-10.031
(2) Determination of Liability. Upon determining an employing unit liable for payment of contributions or reimbursements, DOR will issue a written determination, including the effective date of liability and, when applicable, the rate at which the employer must pay contributions pursuant to Florida Statutes § 443.131
(3) This rule is subject to sunset in accordance with the Governor’s November 11, 2019 directive. Within five years after the effective date, DEO shall review this rule and determine whether this rule is still necessary. If this rule is determined to no longer be necessary, then DEO will repeal the rule.
Rulemaking Authority 443.1317 FS. Law Implemented 443.131, 443.141(2), 443.171(5) FS. History-New 8-25-92, Formerly 38B-2.024, Amended 1-19-03, 7-18-06, Formerly 60BB-2.024, 6-2-14, Amended 2-24-21.