(1) A non-profit or public employer will be assigned the applicable initial tax when changing from the reimbursing method to the contributing method of reporting. Experience as a reimbursing employer will not be used to determine the tax rate.
    (2) A non-profit or public employer changing from the reimbursing to the contributing method of financing benefits must continue reimbursing the fund for benefits that are based on wages paid as a reimbursing employer. The requirement to remit taxes with quarterly reports begins on the effective date of the election to contribute.
    (3) When a non-profit or public employer changes from the contributing to the reimbursing method of financing benefits and returns to the contributing method, the employment records in the prior contributing period will be used in computing a benefit ratio.
Rulemaking Authority 443.1317 FS. Law Implemented 443.131, 443.1312, 443.1313 FS. History-New 8-25-92, Formerly 38B-2.029, Amended 1-19-03, 7-18-06, Formerly 60BB-2.029.