In accordance with the provisions of Section 718.3026, Florida Statutes, contracts with employees of the association shall not be subject to the provisions of that section. For purposes of this rule, a worker shall be considered an employee of an association where the association pays or deducts, for or on behalf of the worker, social security tax, unemployment compensation taxes, and federal withholding taxes.
Specific Authority 718.501(1)(f) FS. Law Implemented Florida Statutes § 718.3026. History-New 4-1-92, Formerly 7D-23.0022.