Effective date: 12/11/2006

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(1) Remittance with Quarterly Reports. Payment is to be submitted concurrently with quarterly reports except for payment by electronic means which is to be submitted as provided in paragraph (2)(a) of this rule. Contributions are payable for each calendar quarter with respect to wages paid during such calendar quarter, except as otherwise provided in this rule and Sections 443.1312-.1313, F.S.
    (2) Due and Payable Dates.
    (a) Except for payments remitted by electronic means, contributions for the quarter ending March 31 are due April 30 and become delinquent on May 1; contributions for the quarter ending June 30 are due July 31 and become delinquent on August 1; contributions for the quarter ending September 30 are due October 31 and become delinquent November 1; contributions for the quarter ending December 31 are due January 31 and become delinquent February 1. Payments remitted by electronic funds transfer (EFT), Internet, or other electronic means must be in compliance with the rule provisions in Chapter 12-24, F.A.C., incorporated herein by reference, regarding payment by electronic means.
    (b) The first contribution payment of an employing unit which becomes an employer must include contributions for the entire period of liability. Payment is due by the last day of the month following the calendar quarter in which the employing unit:
    1. Met the liability provisions of the law, or
    2. Elected, with written approval by DOR, to become an employer.
    (3) Partial payments. When an employer has partially paid contributions for any period before the delinquent date, the taxable payroll for such period will be included in the employer’s annual or quarterly payroll in the proportion that contributions paid for the period bear to the contributions due for such period.
Rulemaking authorized by Florida Statutes § 443.1317. Law Implemented 443,036(10), 443.121, 443.131, 443.141, 443.171(1), 443.191 FS. History-New 8-25-92, Formerly 38B-2.027, Amended 1-19-03, 7-18-06, 12-11-06, Formerly 60BB-2.027.