Bill Text: FL S0130 | 2013 | Regular Session | Introduced


Bill Title: Unemployment Compensation

Spectrum: Slight Partisan Bill (Democrat 5-2)

Status: (Failed) 2013-05-03 - Died in Commerce and Tourism [S0130 Detail]

Download: Florida-2013-S0130-Introduced.html
       Florida Senate - 2013                                     SB 130
       
       
       
       By Senator Braynon
       
       
       
       
       36-00144-13                                            2013130__
    1                        A bill to be entitled                      
    2         An act relating to unemployment compensation; amending
    3         s. 443.036, F.S.; updating and revising definitions;
    4         amending s. 443.101, F.S., relating to
    5         disqualification for benefits; revising the definition
    6         of the term “good cause”; amending ss. 443.1216 and
    7         443.131, F.S.; conforming cross-references; providing
    8         an effective date.
    9  
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Paragraph (c) of subsection (2), subsections
   13  (5), (11), and (14), paragraph (b) of subsection (15), and
   14  subsections (18), (20), (21), (23), (25), (27), (35), (39),
   15  (40), (46), and (47) of section 443.036, Florida Statutes, are
   16  amended to read:
   17         443.036 Definitions.—As used in this chapter, the term:
   18         (2) “Agricultural labor” means any remunerated service
   19  performed:
   20         (c) In connection with the production or harvesting of any
   21  commodity defined as an agricultural commodity as defined in s.
   22  15(f) in s. 15(g) of the Agricultural Marketing Act, as amended,
   23  (46 Stat. 1550, s. 3; 12 U.S.C. s. 1141j); the ginning of
   24  cotton; or the operation or maintenance of ditches, canals,
   25  reservoirs, or waterways, not owned or operated for profit, used
   26  exclusively for supplying and storing water for farming
   27  purposes.
   28         (5) “American vessel” means a any vessel documented or
   29  numbered under the laws of the United States. The term includes
   30  a any vessel that is not neither documented or numbered under
   31  the laws of the United States or a, nor documented under the
   32  laws of any foreign country, if its crew is employed solely by
   33  one or more citizens or residents of the United States or
   34  corporations organized under the laws of the United States or of
   35  any state.
   36         (11) “Casual labor” means labor that is occasional,
   37  incidental, or irregular, not exceeding 200 person-hours in
   38  total duration. As used in this subsection, the term “duration”
   39  means the period of time from the commencement to the completion
   40  of the particular job or project. Services performed by an
   41  employee for an his or her employer during a period of 1
   42  calendar month or any 2 consecutive calendar months, however,
   43  are deemed to be casual labor only if the service is performed
   44  on 10 or fewer calendar days, regardless of whether those days
   45  are consecutive. If any of the services performed by an
   46  individual on a particular labor project are not casual labor,
   47  each of the services performed by the individual on that job or
   48  project may not be deemed casual labor. Services must constitute
   49  casual labor and may not be performed in the course of the
   50  employer’s trade or business in order for those services to be
   51  exempt under this section.
   52         (14) “Contribution” means a payment of payroll tax to the
   53  Unemployment Compensation Trust Fund which is required under
   54  this chapter to finance reemployment assistance benefits.
   55         (15) “Crew leader” means an individual who:
   56         (b) Pays, either on his or her own behalf or on behalf of
   57  the other person, the individuals furnished by him or her for
   58  the service in agricultural labor performed by those
   59  individuals.
   60         (18) “Employee leasing company” means an employing unit
   61  that has a valid and active license under chapter 468, and that
   62  maintains the records required by s. 443.171(5), and produces,
   63  in addition, is responsible for producing quarterly reports
   64  concerning the clients and the internal staff of the employee
   65  leasing company and the internal staff of the employee leasing
   66  company. As used in this subsection, the term “client” means a
   67  party who has contracted with an employee leasing company that
   68  provides to provide a worker, or workers, to perform services
   69  for the client. Leased employees include employees subsequently
   70  placed on the payroll of the employee leasing company on behalf
   71  of the client. An employee leasing company must notify the tax
   72  collection service provider within 30 days after the initiation
   73  or termination of the company’s relationship with any client
   74  company under chapter 468.
   75         (20) “Employing unit” means an individual; an or type of
   76  organization, including a partnership, limited liability
   77  company, association, trust, estate, joint-stock company,
   78  insurance company, or corporation, whether domestic or foreign;
   79  the receiver, trustee in bankruptcy, trustee, or successor of
   80  any of the foregoing; or the legal representative of a deceased
   81  person, who which has or had in his or her its employ one or
   82  more individuals performing services for it within this state.
   83         (a) Each individual employed to perform or to assist in
   84  performing the work of any agent or employee of an employing
   85  unit is deemed to be employed by the employing unit for the
   86  purposes of this chapter, regardless of whether the individual
   87  was hired or paid directly by the employing unit or by an agent
   88  or employee of the employing unit, if the employing unit had
   89  actual or constructive knowledge of the work.
   90         (b) Each individual performing services in this state for
   91  an employing unit maintaining at least two separate
   92  establishments in this state is deemed to be performing services
   93  for a single employing unit for the purposes of this chapter.
   94         (c) A person who is an officer of a corporation, or a
   95  member of a limited liability company classified as a
   96  corporation for federal income tax purposes, and who performs
   97  services for the corporation or limited liability company in
   98  this state, regardless of whether those services are continuous,
   99  is deemed an employee of the corporation or the limited
  100  liability company during all of each week of his or her tenure
  101  of office, regardless of whether he or she is compensated for
  102  those services. Services are presumed to be rendered for the
  103  corporation if in cases in which the officer is compensated by
  104  means other than dividends upon shares of stock of the
  105  corporation owned by him or her.
  106         (d) A limited liability company shall be treated as having
  107  the same status as it is classified for federal income tax
  108  purposes. However, a single-member limited liability company
  109  shall be treated as the employer.
  110         (21) “Employment” means a service subject to this chapter
  111  under s. 443.1216 which is performed by an employee for his or
  112  her employer the person employing him or her.
  113         (23) “Fund” means the Unemployment Compensation Trust Fund
  114  created under this chapter, into which all contributions and
  115  reimbursements required under this chapter are deposited and
  116  from which all benefits provided under this chapter are paid.
  117         (25) “Hospital” means an establishment institution that is
  118  licensed as a hospital under chapter 395, certified, or approved
  119  by the Agency for Health Care Administration as a hospital.
  120         (27) “Institution of higher education” means an educational
  121  institution that:
  122         (a) Admits as regular students only individuals having a
  123  certificate of graduation from a high school, or the recognized
  124  equivalent of a certificate of graduation;
  125         (b) Is legally authorized in this state to provide a
  126  program of education beyond high school;
  127         (c) Provides an educational program that for which it
  128  awards a bachelor’s or higher degree, or provides a program that
  129  is acceptable for full credit toward a bachelor’s or higher
  130  degree; a program of postgraduate or postdoctoral studies; or a
  131  program of training to prepare students for gainful employment
  132  in a recognized occupation; and
  133         (d) Is a public or other nonprofit institution.
  134  
  135  The term includes each community college and state university in
  136  this state, and any each other institution in this state
  137  authorized under s. 1005.03 to use the designation “college” or
  138  “university.under s. 1005.03.
  139         (35) “Pay period” means a period of 31 or fewer consecutive
  140  days for which a payment or remuneration is ordinarily made to
  141  the employee by the person employing him or her.
  142         (39) “Reimbursement” means a payment of money to the
  143  Unemployment Compensation Trust Fund in lieu of a contribution
  144  which is required under this chapter to finance reemployment
  145  assistance benefits.
  146         (40)“Reimbursing employer” means an employer who is liable
  147  for reimbursements in lieu of contributions made under this
  148  chapter.
  149         (46) “Wages” means remuneration subject to this chapter
  150  under s. 443.1217.
  151         (47) “Week” means a period of 7 consecutive days as defined
  152  in the rules of the Department of Economic Opportunity. The
  153  department may by rule prescribe that a week is deemed to be
  154  “in,” “within,” or “during” the benefit year that contains the
  155  greater part of the week.
  156         Section 2. Paragraph (a) of subsection (1) of section
  157  443.101, Florida Statutes, is amended to read:
  158         443.101 Disqualification for benefits.—An individual shall
  159  be disqualified for benefits:
  160         (1)(a) For the week in which he or she has voluntarily left
  161  work without good cause attributable to his or her employing
  162  unit or has been discharged by the employing unit for misconduct
  163  connected with his or her work, based on a finding by the
  164  Department of Economic Opportunity. As used in this paragraph,
  165  the term “work” means any work, whether full-time, part-time, or
  166  temporary.
  167         1. Disqualification for voluntarily quitting continues for
  168  the full period of unemployment next ensuing after the
  169  individual has left his or her full-time, part-time, or
  170  temporary work voluntarily without good cause and until the
  171  individual has earned income equal to or greater than 17 times
  172  his or her weekly benefit amount. As used in this subsection,
  173  the term “good cause” includes only that cause attributable to
  174  the employing unit which would compel a reasonable employee to
  175  cease working or attributable to the individual’s illness or
  176  disability requiring separation from his or her work. Any other
  177  disqualification may not be imposed. An individual is not
  178  disqualified under this subsection for voluntarily leaving
  179  temporary work to return immediately when called to work by the
  180  permanent employing unit that temporarily terminated his or her
  181  work within the previous 6 calendar months, or for voluntarily
  182  leaving work to relocate as a result of his or her military
  183  connected spouse’s permanent change of station orders,
  184  activation orders, or unit deployment orders.
  185         2. Disqualification for being discharged for misconduct
  186  connected with his or her work continues for the full period of
  187  unemployment next ensuing after having been discharged and until
  188  the individual is reemployed and has earned income of at least
  189  17 times his or her weekly benefit amount and for not more than
  190  52 weeks immediately following that week, as determined by the
  191  department in each case according to the circumstances or the
  192  seriousness of the misconduct, under the department’s rules for
  193  determining adopted for determinations of disqualification for
  194  benefits for misconduct.
  195         3. If an individual has provided notification to the
  196  employing unit of his or her intent to voluntarily leave work
  197  and the employing unit discharges the individual for reasons
  198  other than misconduct before the date the voluntary quit was to
  199  take effect, the individual, if otherwise entitled, shall
  200  receive benefits from the date of the employer’s discharge until
  201  the effective date of his or her voluntary quit.
  202         4. If an individual is notified by the employing unit of
  203  the employer’s intent to discharge the individual for reasons
  204  other than misconduct and the individual quits without good
  205  cause before the date the discharge was to take effect, the
  206  claimant is ineligible for benefits pursuant to s. 443.091(1)(d)
  207  for failing to be available for work for the week or weeks of
  208  unemployment occurring before the effective date of the
  209  discharge.
  210         5.As used in this paragraph, the term “good cause” means:
  211         a. Cause attributable to the employing unit or an illness
  212  or disability that requires separation from work; or
  213         b. Domestic violence, as defined in s. 741.28, which causes
  214  the individual to reasonably believe that continued employment
  215  will jeopardize the individual’s safety or the safety of a
  216  member of her or his immediate family. Such cause must be
  217  substantiated by evidence that reasonably proves that domestic
  218  violence has occurred, such as an injunction, protective order,
  219  or other such reasonable and confidential documentation
  220  authorized by state law.
  221         Section 3. Paragraph (a) of subsection (1), subsection (2),
  222  and paragraph (f) of subsection (13) of section 443.1216,
  223  Florida Statutes, are amended to read:
  224         443.1216 Employment.—Employment, as defined in s. 443.036,
  225  is subject to this chapter under the following conditions:
  226         (1)(a) The employment subject to this chapter includes a
  227  service performed, including a service performed in interstate
  228  commerce, by:
  229         1. An officer of a corporation.
  230         2. An individual who, under the usual common-law rules
  231  applicable for in determining the employer-employee
  232  relationship, is an employee. However, if whenever a client who,
  233  as defined in s. 443.036(18), which would otherwise be
  234  designated as an employing unit has contracted with an employee
  235  leasing company to supply it with workers, those workers are
  236  considered employees of the employee leasing company. An
  237  employee leasing company may lease corporate officers of the
  238  client to the client and other workers to the client, except as
  239  prohibited by regulations of the Internal Revenue Service.
  240  Employees of an employee leasing company must be reported under
  241  the employee leasing company’s tax identification number and
  242  contribution rate for work performed for the employee leasing
  243  company.
  244         a. However, except for the internal employees of an
  245  employee leasing company, each employee leasing company may make
  246  a separate one-time election to report and pay contributions
  247  under the tax identification number and contribution rate for
  248  each client of the employee leasing company. Under the client
  249  method, an employee leasing company choosing this option must
  250  assign leased employees to the client company that is leasing
  251  the employees. The client method is solely a method to report
  252  and pay unemployment contributions, and, whichever method is
  253  chosen, such election may not impact any other aspect of state
  254  law. An employee leasing company that elects the client method
  255  must pay contributions at the rates assigned to each client
  256  company.
  257         (I) The election applies to all of the employee leasing
  258  company’s current and future clients.
  259         (II) The employee leasing company must notify the
  260  Department of Revenue of its election by July 1, 2012, and such
  261  election applies to reports and contributions for the first
  262  quarter of the following calendar year. The notification must
  263  include:
  264         (A) A list of each client company and the unemployment
  265  account number or, if one has not yet been issued, the federal
  266  employment identification number, as established by the employee
  267  leasing company upon the election to file by client method;
  268         (B) A list of each client company’s current and previous
  269  employees and their respective social security numbers for the
  270  prior 3 state fiscal years or, if the client company has not
  271  been a client for the prior 3 state fiscal years, such portion
  272  of the prior 3 state fiscal years that the client company has
  273  been a client must be supplied;
  274         (C) The wage data and benefit charges associated with each
  275  client company for the prior 3 state fiscal years or, if the
  276  client company has not been a client for the prior 3 state
  277  fiscal years, such portion of the prior 3 state fiscal years
  278  that the client company has been a client must be supplied. If
  279  the client company’s employment record is chargeable with
  280  benefits for less than 8 calendar quarters while being a client
  281  of the employee leasing company, the client company must pay
  282  contributions at the initial rate of 2.7 percent; and
  283         (D) The wage data and benefit charges for the prior 3 state
  284  fiscal years that cannot be associated with a client company
  285  must be reported and charged to the employee leasing company.
  286         (III) Subsequent to choosing the client method, the
  287  employee leasing company may not change its reporting method.
  288         (IV) The employee leasing company shall file a Florida
  289  Department of Revenue Employer’s Quarterly Report for each
  290  client company by approved electronic means, and pay all
  291  contributions by approved electronic means.
  292         (V) For the purposes of calculating experience rates when
  293  the client method is chosen, each client’s own benefit charges
  294  and wage data experience while with the employee leasing company
  295  determines each client’s tax rate where the client has been a
  296  client of the employee leasing company for at least 8 calendar
  297  quarters before the election. The client company shall continue
  298  to report the nonleased employees under its tax rate.
  299         (VI) The election is binding on each client of the employee
  300  leasing company for as long as a written agreement is in effect
  301  between the client and the employee leasing company pursuant to
  302  s. 468.525(3)(a). If the relationship between the employee
  303  leasing company and the client terminates, the client retains
  304  the wage and benefit history experienced under the employee
  305  leasing company.
  306         (VII) Notwithstanding which election method the employee
  307  leasing company chooses, the applicable client company is an
  308  employing unit for purposes of s. 443.071. The employee leasing
  309  company or any of its officers or agents are liable for any
  310  violation of s. 443.071 engaged in by such persons or entities.
  311  The applicable client company or any of its officers or agents
  312  are liable for any violation of s. 443.071 engaged in by such
  313  persons or entities. The employee leasing company or its
  314  applicable client company is not liable for any violation of s.
  315  443.071 engaged in by the other party or by the other party’s
  316  officers or agents.
  317         (VIII) If an employee leasing company fails to select the
  318  client method of reporting not later than July 1, 2012, the
  319  entity is required to report under the employee leasing
  320  company’s tax identification number and contribution rate.
  321         (IX) After an employee leasing company is licensed pursuant
  322  to part XI of chapter 468, each newly licensed entity has 30
  323  days after the date the license is granted to notify the tax
  324  collection service provider in writing of their selection of the
  325  client method. A newly licensed employee leasing company that
  326  fails to timely select reporting pursuant to the client method
  327  of reporting must report under the employee leasing company’s
  328  tax identification number and contribution rate.
  329         (X) Irrespective of the election, each transfer of trade or
  330  business, including workforce, or a portion thereof, between
  331  employee leasing companies is subject to the provisions of s.
  332  443.131(3)(g) if, at the time of the transfer, there is common
  333  ownership, management, or control between the entities.
  334         b. In addition to any other report required to be filed by
  335  law, an employee leasing company shall submit a report to the
  336  Labor Market Statistics Center within the Department of Economic
  337  Opportunity which includes each client establishment and each
  338  establishment of the leasing company, or as otherwise directed
  339  by the department. The report must include the following
  340  information for each establishment:
  341         (I) The trade or establishment name;
  342         (II) The former reemployment assistance account number, if
  343  available;
  344         (III) The former federal employer’s identification number,
  345  if available;
  346         (IV) The industry code recognized and published by the
  347  United States Office of Management and Budget, if available;
  348         (V) A description of the client’s primary business activity
  349  in order to verify or assign an industry code;
  350         (VI) The address of the physical location;
  351         (VII) The number of full-time and part-time employees who
  352  worked during, or received pay that was subject to reemployment
  353  assistance taxes for, the pay period including the 12th of the
  354  month for each month of the quarter;
  355         (VIII) The total wages subject to reemployment assistance
  356  taxes paid during the calendar quarter;
  357         (IX) An internal identification code to uniquely identify
  358  each establishment of each client;
  359         (X) The month and year that the client entered into the
  360  contract for services; and
  361         (XI) The month and year that the client terminated the
  362  contract for services.
  363         c. The report must be submitted electronically or in a
  364  manner otherwise prescribed by the Department of Economic
  365  Opportunity in the format specified by the Bureau of Labor
  366  Statistics of the United States Department of Labor for its
  367  Multiple Worksite Report for Professional Employer
  368  Organizations. The report must be provided quarterly to the
  369  Labor Market Statistics Center within the department, or as
  370  otherwise directed by the department, and must be filed by the
  371  last day of the month immediately after the end of the calendar
  372  quarter. The information required in sub-sub-subparagraphs b.(X)
  373  and (XI) need be provided only in the quarter in which the
  374  contract to which it relates was entered into or terminated. The
  375  sum of the employment data and the sum of the wage data in this
  376  report must match the employment and wages reported in the
  377  reemployment assistance quarterly tax and wage report. A report
  378  is not required for any calendar quarter preceding the third
  379  calendar quarter of 2010.
  380         d. The department shall adopt rules as necessary to
  381  administer this subparagraph, and may administer, collect,
  382  enforce, and waive the penalty imposed by s. 443.141(1)(b) for
  383  the report required by this subparagraph.
  384         e. For the purposes of this subparagraph, the term
  385  “establishment” means any location where business is conducted
  386  or where services or industrial operations are performed.
  387         3. An individual other than an individual who is an
  388  employee under subparagraph 1. or subparagraph 2., who performs
  389  services for remuneration for any person:
  390         a. As an agent-driver or commission-driver engaged in
  391  distributing meat products, vegetable products, fruit products,
  392  bakery products, beverages other than milk, or laundry or
  393  drycleaning services for his or her principal.
  394         b. As a traveling or city salesperson engaged on a full
  395  time basis in the solicitation on behalf of, and the
  396  transmission to, his or her principal of orders from
  397  wholesalers, retailers, contractors, or operators of hotels,
  398  restaurants, or other similar establishments for merchandise for
  399  resale or supplies for use in the business operations. This sub
  400  subparagraph does not apply to an agent-driver or a commission
  401  driver, or and does not apply to sideline sales activities
  402  performed on behalf of a person other than the salesperson’s
  403  principal.
  404         4. The services described in subparagraph 3. are employment
  405  subject to this chapter only if:
  406         a. The contract of service contemplates that substantially
  407  all of the services are to be performed personally by the
  408  individual;
  409         b. The individual does not have a substantial investment in
  410  facilities used in connection with the services, other than
  411  facilities used for transportation; and
  412         c. The services are not in the nature of a single
  413  transaction that is not part of a continuing relationship with
  414  the person for whom the services are performed.
  415         (2) The employment subject to this chapter includes service
  416  performed in the employ of a public employer as defined in s.
  417  443.036, if the service is excluded from the definition of
  418  “employment” in s. 3306(c)(7) of the Federal Unemployment Tax
  419  Act and is not excluded from the employment subject to this
  420  chapter under subsection (4).
  421         (13) The following are exempt from coverage under this
  422  chapter:
  423         (f) Service performed in the employ of a public employer as
  424  defined in s. 443.036, except as provided in subsection (2), and
  425  service performed in the employ of an instrumentality of a
  426  public employer as described in s.443.036(36)(b) or (c), to the
  427  extent that the instrumentality is immune under the United
  428  States Constitution from the tax imposed by s. 3301 of the
  429  Internal Revenue Code for that service.
  430         Section 4. Paragraph (f) of subsection (3) of section
  431  443.131, Florida Statutes, is amended to read:
  432         443.131 Contributions.—
  433         (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT
  434  EXPERIENCE.—
  435         (f) Transfer of employment records.—
  436         1. For the purposes of this subsection, two or more
  437  employers who are parties to a transfer of business or the
  438  subject of a merger, consolidation, or other form of
  439  reorganization, effecting a change in legal identity or form,
  440  are deemed a single employer and are considered to be one
  441  employer with a continuous employment record if the tax
  442  collection service provider finds that the successor employer
  443  continues to carry on the employing enterprises of all of the
  444  predecessor employers, and that the successor employer has paid
  445  all contributions required of and due from all of the
  446  predecessor employers, and has assumed liability for all
  447  contributions that may become due from all of the predecessor
  448  employers. In addition, An employer may not be considered a
  449  successor under this subparagraph if the employer purchases a
  450  company with a lower rate into which employees with job
  451  functions unrelated to the business endeavors of the predecessor
  452  are transferred for the purpose of acquiring the low rate and
  453  avoiding payment of contributions. As used in this paragraph,
  454  Notwithstanding s. 443.036(14), the term “contributions,as
  455  used in this paragraph, means all indebtedness to the tax
  456  collection service provider, including, but not limited to,
  457  interest, penalty, collection fee, and service fee.
  458         2. A successor employer must accept the transfer of all of
  459  the predecessor employers’ employment records within 30 days
  460  after the date of the official notification of liability by
  461  succession. If a predecessor employer has unpaid contributions
  462  or outstanding quarterly reports, the successor employer must
  463  pay the total amount with certified funds within 30 days after
  464  the date of the notice listing the total amount due. After the
  465  total indebtedness is paid, the tax collection service provider
  466  shall transfer the employment records of all of the predecessor
  467  employers to the successor employer’s employment record. The tax
  468  collection service provider shall determine the contribution
  469  rate of the combined successor and predecessor employers upon
  470  the transfer of the employment records, as prescribed by rule,
  471  in order to calculate any change in the contribution rate
  472  resulting from the transfer of the employment records.
  473         3.2. Regardless of whether a predecessor employer’s
  474  employment record is transferred to a successor employer under
  475  this paragraph, the tax collection service provider shall treat
  476  the predecessor employer, if he or she subsequently employs
  477  individuals, as an employer without a previous employment record
  478  or, if his or her coverage is terminated under s. 443.121, as a
  479  new employing unit.
  480         4.3. The state agency providing reemployment assistance tax
  481  collection services may adopt rules governing the partial
  482  transfer of experience rating when an employer transfers an
  483  identifiable and segregable portion of his or her payrolls and
  484  business to a successor employing unit. As a condition of each
  485  partial transfer, these rules must require the following to be
  486  filed with the tax collection service provider: an application
  487  by the successor employing unit, an agreement by the predecessor
  488  employer, and the evidence required by the tax collection
  489  service provider to show the benefit experience and payrolls
  490  attributable to the transferred portion through the date of the
  491  transfer. These rules must provide that the successor employing
  492  unit, if not an employer subject to this chapter, becomes an
  493  employer as of the date of the transfer and that the transferred
  494  portion of the predecessor employer’s employment record is
  495  removed from the employment record of the predecessor employer.
  496  For each calendar year after the date of the transfer of the
  497  employment record in the records of the tax collection service
  498  provider, the service provider shall compute the contribution
  499  rate payable by the successor employer or employing unit based
  500  on his or her employment record, combined with the transferred
  501  portion of the predecessor employer’s employment record. These
  502  rules may also prescribe what contribution rates are payable by
  503  the predecessor and successor employers for the period between
  504  the date of the transfer of the transferred portion of the
  505  predecessor employer’s employment record in the records of the
  506  tax collection service provider and the first day of the next
  507  calendar year.
  508         5.4. This paragraph does not apply to an employee leasing
  509  company and client contractual agreement as defined in s.
  510  443.036, except as provided in s. 443.1216(1)(a)2.a. The tax
  511  collection service provider shall, if the contractual agreement
  512  is terminated or the employee leasing company fails to submit
  513  reports or pay contributions as required by the service
  514  provider, treat the client as a new employer without previous
  515  employment record unless the client is otherwise eligible for a
  516  variation from the standard rate.
  517         Section 5. This act shall take effect July 1, 2013.
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