Change of Address or Business Status
If you move, sell, or close your business, or change your business
structure, you must notify the Florida Department of Revenue. You can
submit the information
or download an
Employer Account Change Form
An employer may apply for voluntary coverage for its employees by
Voluntary Election to Become an Employer Under the Florida
Reemployment Tax Law
). Voluntary coverage is for a minimum of one calendar year and subject
Termination of Coverage
An employer will be eligible for termination if it has not met any
liability criteria for an entire calendar year or if the business closes
(which is different from only selling assets, selling stock, or merging
into another business to be the continuing entity). If the employer
qualifies because it has not paid wages for a year, the employer must
apply for termination of coverage by April 30 of the following year.
Contact the Florida Department of Revenue in writing to close the
account of a closed business after the final wages have been paid. Once
liability is terminated, the employer must reestablish liability in the
same manner as any new employing unit.
New Hire Reporting
The Florida Department of Revenue manages the
State of Florida’s New Hire Reporting Center. Federal and state laws require employers to report newly hired,
re-hired and temporary employees within 20 days of an employee’s start
date. The Department’s Child Support Program utilizes employment
information and employer cooperation to assist with child support order
compliance. The reported employment information through the New Hire
Reporting Center is also used to detect and help prevent public
assistance and reemployment fraud.
Claims for Benefits
Unemployed workers who are covered under the Florida Reemployment
Assistance Program Law will receive benefits if they are eligible and
qualified. Prompt and accurate information from employers is vital to
the establishment of a claimant's right to benefits. Employers must
furnish information on time when requested. This helps protect the
employer's tax rate. Information must be complete, accurate, and
factual. Read the
Employer Guide to Reemployment Assistance Benefits
) for more details.
For more information about the claims process, including qualification
requirements and disqualification reasons, contact the
Florida Department of Economic Opportunity (DEO).
DEO, which handles reemployment assistance claims and appeals, has an
online claims and appeals system called
CONNECT. Employers should call 800-204-2418 if they have questions about DEO’s
Protest and Appeal
Reemployment assistance law provides a fair and impartial hearing to
resolve disputes. The Florida Department of Revenue will make every
attempt to resolve informal protests. If not resolved, the employer can
appeal to the Florida Department of Economic Opportunity (DEO). In most
instances, appeals must be filed within 20 days from the date printed on
the notice, must be in writing, and must clearly state the reasons for
appealing. Read the appeal rights on the notice to ensure that you file
your appeal within the specified time frame. For more information,
contact DEO, Division of Workforce Services at 877-846-8770.
If You Receive a Notice You Don’t Understand
Commonly Used Reemployment Tax Notices
. The list contains descriptions of why the notice is issued. If you
still have questions, call the Department's Taxpayer Assistance at
850-488-6800 Monday-Friday, excluding holidays.
Income Deduction Orders
An employer may receive an income deduction order requiring them to
deduct child support payments from an employee's wages. If you are
required to file and pay taxes electronically, you must also remit these
Find out more.
A Common Paymaster is a designated corporation of a group of related
corporations (“the Common Paymaster group”) that has been approved by
the Florida Department of Revenue to be a Common Paymaster group. The
Common Paymaster reports the Florida wages of all employees who work for
it plus the Florida wages of employees with concurrent employment. An
employee who performs services for and earns wages from the Common
Paymaster as well as at least one other corporation in the Common
Paymaster group has concurrent employment. The term “corporation”
includes a limited liability company (LLC) that is classified as a
corporation for federal income tax purposes.
By combining and reporting the wages of an employee with concurrent
employment on the Common Paymaster’s
Employer’s Quarterly Report (Form RT-6), the group pays reemployment tax on the taxable wage base for that
employee just once rather than each corporation paying reemployment tax
on the taxable wage base for that employee.
What a Common Paymaster is Not
Having a corporation approved to be a Common Paymaster does not:
allow the wages of all employees of related corporations in the
approved Common Paymaster group to be reported on the
Employer’s Quarterly Report (Form RT-6) filed by the Common Paymaster unless all employees had concurrent
allow the wages of unrelated corporations to be reported by a Common
allow the wages of employees of related entities other than
corporations or LLCs that are classified as corporations for federal
income tax purposes to be reported by a Common Paymaster;
allow each corporation to continue to pay wages directly (paycheck,
bank deposit, etc.) to its employees who are being reported on the
Employer’s Quarterly Report (Form RT-6) of the Common Paymaster; or
remove the quarterly filing requirement for the other corporations in
the Common Paymaster group, even if the wages of all of its employees
(who all have concurrent employment with the Common Paymaster) are
reported by the Common Paymaster. Therefore, no fewer
Employer’s Quarterly Report (Form RT-6) forms are submitted when a related group has a Common Paymaster
report the wages.
Only corporations and LLCs that are classified as a corporation for
federal income tax purposes (collectively referred to as
“corporations”) can be part of a Common Paymaster group. No sole
proprietorships, partnerships, or LLCs treated as partnerships or sole
proprietorships for federal income tax purposes can be included in the
Common Paymaster group.
All corporations must have an active reemployment tax account prior to
the approval and effective date of the Common Paymaster group, but not
necessarily prior to submitting an
Application for Common Paymaster (Form RTS-70).
The group applying for a Common Paymaster must be a group of related
corporations and must continue to be considered a group of related
corporations. The group of corporations must meet at least one of the
following four criteria to be treated in Florida as a group of related
Documentation to demonstrate corporate status and that at least one of
the above four criteria has been met must be provided with the
Application for Common Paymaster (Form RTS-70).
The corporations are members of a “controlled group of
corporations” as defined in section 1563 of the Internal Revenue
Code of 1986 or would be members if paragraph 1563(a)(4) and
subsection 1563(b) did not apply;
In the case of a corporation that does not issue stock, at least
50 percent of the members of the board of directors or other
governing body of one corporation are members of the board of
directors or other governing body of the other corporation, or the
holders of at least 50 percent of the voting power to select those
members are concurrently the holders of at least 50 percent of the
voting power to select those members of the other corporation.
At least 50 percent of the officers of one corporation are
concurrently officers of the other corporation.
At least 30 percent of the employees of one corporation are
concurrently employees of the other corporation.
There must be concurrent employment with the Common Paymaster
corporation and at least one other related corporation of the Common
Paymaster group. Florida employees with concurrent employment are
those performing paid services for the proposed Common Paymaster
corporation and for at least one other corporation in the related
group of corporations that are applying to be a Common Paymaster
group. Concurrent employment is subject to verification.
The Common Paymaster must pay concurrently employed individuals by one
Since all corporations in the Common Paymaster group must be employers
in order to obtain Common Paymaster approval, all corporations must
have a current open and active reemployment tax account as of the
submission of the Application for Common Paymaster (Form RTS-70), or submit a Florida Business Tax Application (Form DR-1) with the RTS-70 to open a reemployment tax account for any newly
formed corporation or a corporation that had not previously met the
reemployment tax filing responsibility threshold.
The Approval Process
If a group of related corporations believes it has met the eligibility
requirements and desires to have one of its corporations become a Common
Paymaster, the Application for Common Paymaster (Form RTS-70) must be completed and submitted with the appropriate documentation. A
completed Florida Business Tax Application (Form DR-1) must be included for any applicant without an active Florida
reemployment tax account. An Affidavit of Concurrent Employment (Form
RTS-72) must be included to report new employees and any employees who
previously did not have concurrent employment with the Common Paymaster
but do for the quarter in which the application is filed.
On the Affidavit of Concurrent Employment (Form RTS-70), the Common Paymaster includes the names of new employees hired since
the last RT-6 report was filed, their Social Security numbers, and the
corporation(s) for which each employee will be working. This list must
be signed by the officers of the corporations, attesting to the
concurrent employment, and will be accepted with the Application for
Common Paymaster to demonstrate concurrent employment. The attestation
by the officers will be considered initial verification of concurrent
employment, but further verification may be conducted by the Department.
A Common Paymaster application is never approved with an effective date
prior to the submission of the application. Any approved Common
Paymaster status will take effect for the quarter beginning after the
date of the approval letter.
While awaiting the decision of the Department regarding the Common
Paymaster application, all corporations would continue to file separate
Employer’s Quarterly Reports (Form RT-6).
Adding a Cororpation to the Approved Common Paymaster Group
If another related corporation desires to join the Common Paymaster
group after the initial approval, a new
Application for Common Paymaster (Form RTS-70) must be completed for the new group (in all situations); a completed
Florida Business Tax Application (Form DR-1) and an Affidavit of Concurrent Employment (Form RTS-72) also should be submitted as appropriate. Until the quarter after the
new group obtains approval, the new corporation must separately file an
Employer’s Quarterly Report (Form RT-6) to report all wages paid for services performed by its employees.