Bill Text: FL S1736 | 2010 | Regular Session | Enrolled

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Bill Title: Unemployment Compensation [CPSC]

Spectrum: Bipartisan Bill

Status: (Passed) 2010-05-17 - Approved by Governor; Chapter No. 2010-90; companion bill(s) passed, see CS/HB 7033 (Ch. 2010-1), CS/HB 7157 (Ch. 2010-138) [S1736 Detail]

Download: Florida-2010-S1736-Enrolled.html

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ENROLLED 
2010 Legislature            CS for CS for SB 1736, 1st Engrossed 
20101736er 
1 
2         An act relating to unemployment compensation; 
3         reviving, readopting, and amending s. 443.1117, F.S.; 
4         providing for retroactive application; establishing 
5         temporary state extended benefits for weeks of 
6         unemployment; revising definitions; providing for 
7         state extended benefits for certain weeks and for 
8         periods of high unemployment; providing applicability; 
9         amending s. 55.204, F.S.; specifying the duration of 
10         liens securing the payment of unemployment 
11         compensation tax obligations; amending s. 95.091, 
12         F.S.; creating an exception to a limit on the duration 
13         of tax liens for certain tax liens relating to 
14         unemployment compensation taxes; amending s. 213.25, 
15         F.S.; authorizing the Department of Revenue to reduce 
16         a tax refund or credit owing to a taxpayer to the 
17         extent of liability for unemployment compensation 
18         taxes; amending s. 443.036, F.S.; revising 
19         definitions; conforming cross-references; providing 
20         for the treatment of a single-member limited liability 
21         company as the employer for purposes of unemployment 
22         compensation; amending s. 443.091, F.S.; requiring 
23         claimants to register with the Agency for Workforce 
24         Innovation and report to the local one-stop career 
25         center; specifying exemptions; clarifying that an 
26         individual must report regardless of any pending 
27         appeals relating to eligibility; amending s. 443.1215, 
28         F.S.; conforming a cross-reference; amending s. 
29         443.131, F.S.; conforming provisions to changes made 
30         by the act; deleting a requirement for employer 
31         response; revising a date triggering the calculating 
32         of a positive adjustment factor based on the balance 
33         of the Unemployment Compensation Trust Fund; amending 
34         s. 443.141, F.S.; providing penalties for erroneous, 
35         incomplete, or insufficient reports relating to 
36         unemployment compensation taxes; authorizing a waiver 
37         of the penalty under certain circumstances; defining a 
38         term; authorizing the Agency for Workforce Innovation 
39         and the state agency providing unemployment 
40         compensation tax collection services to adopt rules; 
41         providing an expiration date for liens for 
42         contributions and reimbursements; updating a cross 
43         reference; amending s. 443.151, F.S.; requiring the 
44         process for filing a claim to incorporate the process 
45         for registering for work with the workforce 
46         information system; authorizing the agency to adopt 
47         rules; providing for monetary and nonmonetary 
48         determinations as part of the notice of claim; 
49         requiring employers to respond to a notice of claim 
50         within a certain period; providing for chargeability 
51         of benefits; providing for rulemaking; limiting 
52         collection of overpayments under certain conditions; 
53         amending s. 443.163, F.S.; increasing penalties for 
54         failing to file Employers Quarterly Reports by means 
55         other than approved electronic means; revising the 
56         conditions under which the electronic filing 
57         requirement may be waived; deleting obsolete 
58         provisions related to telefile; amending s. 443.1715, 
59         F.S.; specifying that an employer may obtain employee 
60         wage information from the agency; amending s. 443.101, 
61         F.S.; correcting a cross-reference; providing that the 
62         act fulfills an important state interest; providing 
63         effective dates. 
64 
65  Be It Enacted by the Legislature of the State of Florida: 
66 
67         Section 1. Notwithstanding the expiration date contained in 
68  section 1 of chapter 2010-1, Laws of Florida, operating 
69  retroactive to February 27, 2010, and expiring June 2, 2010, 
70  section 443.1117, Florida Statutes, is revived, readopted, and 
71  amended to read: 
72         443.1117 Temporary extended benefits.— 
73         (1) APPLICABILITY OF EXTENDED BENEFITS STATUTE.—Except if 
74  when the result is inconsistent with the other provisions of 
75  this section, s. 443.1115(2), (3) the provisions of s. 
76  443.1115(3), (4), (6), and (7) apply to all claims covered by 
77  this section. 
78         (2) DEFINITIONS.—For the purposes of this section, the 
79  term: 
80         (a) “Regular benefits” and “extended benefits” have the 
81  same meaning as in s. 443.1115. 
82         (b) “Eligibility period” means the period consisting of the 
83  weeks in an individual’s benefit year or emergency benefit 
84  period which begin in an extended benefit period and, if the 
85  benefit year or emergency benefit period ends within that 
86  extended benefit period, any subsequent weeks beginning in that 
87  period. 
88         (c) “Emergency benefits” means Emergency Unemployment 
89  Compensation paid pursuant to Pub. L. No. 110-252, Pub. L. No. 
90  110-449, Pub. L. No. 111-5, Pub. L. No. 111-92, and Pub. L. No. 
91  111-118, Pub. L. No. 111-144, and Pub. L. No. 111-157. 
92         (d) “Extended benefit period” means a period that: 
93         1. Begins with the third week after a week for which there 
94  is a state “on” indicator; and 
95         2. Ends with any of the following weeks, whichever occurs 
96  later: 
97         a. The third week after the first week for which there is a 
98  state “off” indicator; 
99         b. The 13th consecutive week of that period. 
100 
101  However, an extended benefit period may not begin by reason of a 
102  state “on” indicator before the 14th week after the end of a 
103  prior extended benefit period that was in effect for this state. 
104         (e) “Emergency benefit period” means the period during 
105  which an individual receives emergency benefits as defined in 
106  paragraph (c). 
107         (f) “Exhaustee” means an individual who, for any week of 
108  unemployment in her or his eligibility period: 
109         1. Has received, before that week, all of the regular 
110  benefits and emergency benefits, if any, available under this 
111  chapter or any other law, including dependents’ allowances and 
112  benefits payable to federal civilian employees and ex 
113  servicemembers under 5 U.S.C. ss. 8501-8525, in the current 
114  benefit year or emergency benefit period that includes that 
115  week. For the purposes of this subparagraph, an individual has 
116  received all of the regular benefits and emergency benefits, if 
117  any, available although, as a result of a pending appeal for 
118  wages paid for insured work which were not considered in the 
119  original monetary determination in the benefit year, she or he 
120  may subsequently be determined to be entitled to added regular 
121  benefits; 
122         2. Had a benefit year which expired before that week, and 
123  was paid no, or insufficient, wages for insured work on the 
124  basis of which she or he could establish a new benefit year that 
125  includes that week; and 
126         3.a. Has no right to unemployment benefits or allowances 
127  under the Railroad Unemployment Insurance Act or other federal 
128  laws as specified in regulations issued by the United States 
129  Secretary of Labor; and 
130         b. Has not received and is not seeking unemployment 
131  benefits under the unemployment compensation law of Canada; but 
132  if an individual is seeking those benefits and the appropriate 
133  agency finally determines that she or he is not entitled to 
134  benefits under that law, she or he is considered an exhaustee. 
135         (g) “State ‘on’ indicator” means, with respect to weeks of 
136  unemployment beginning on or after February 1, 2009, and ending 
137  on or before May 8 January 30, 2010, the occurrence of a week in 
138  which the average total unemployment rate, seasonally adjusted, 
139  as determined by the United States Secretary of Labor, for the 
140  period consisting of the most recent 3 months for which data for 
141  all states are published by the United States Department of 
142  Labor: 
143         1. Equals or exceeds 110 percent of the average of those 
144  rates for the corresponding 3-month period ending in each of the 
145  preceding 2 calendar years; and 
146         2. Equals or exceeds 6.5 percent. 
147         (h) “High unemployment period” means, with respect to weeks 
148  of unemployment beginning on or after February 1, 2009, and 
149  ending on or before May 8 January 30, 2010, any week in which 
150  the average total unemployment rate, seasonally adjusted, as 
151  determined by the United States Secretary of Labor, for the 
152  period consisting of the most recent 3 months for which data for 
153  all states are published by the United States Department of 
154  Labor: 
155         1. Equals or exceeds 110 percent of the average of those 
156  rates for the corresponding 3-month period ending in each of the 
157  preceding 2 calendar years; and 
158         2. Equals or exceeds 8 percent. 
159         (i) “State ‘off’ indicator” means the occurrence of a week 
160  in which there is no state “on” indicator or which does not 
161  constitute a high unemployment period. 
162         (3) TOTAL EXTENDED BENEFIT AMOUNT.—Except as provided in 
163  subsection (4): 
164         (a) For any week for which there is an “on” indicator 
165  pursuant to paragraph (2)(g), the total extended benefit amount 
166  payable to an eligible individual for her or his applicable 
167  benefit year is the lesser of: 
168         1. Fifty percent of the total regular benefits payable 
169  under this chapter in the applicable benefit year; or 
170         2. Thirteen times the weekly benefit amount payable under 
171  this chapter for a week of total unemployment in the applicable 
172  benefit year. 
173         (b) For any high unemployment period as defined in 
174  paragraph (2)(h), the total extended benefit amount payable to 
175  an eligible individual for her or his applicable benefit year is 
176  the lesser of: 
177         1. Eighty percent of the total regular benefits payable 
178  under this chapter in the applicable benefit year; or 
179         2. Twenty times the weekly benefit amount payable under 
180  this chapter for a week of total unemployment in the applicable 
181  benefit year. 
182         (4) EFFECT ON TRADE READJUSTMENT.—Notwithstanding any other 
183  provision of this chapter, if the benefit year of an individual 
184  ends within an extended benefit period, the number of weeks of 
185  extended benefits the individual is entitled to receive in that 
186  extended benefit period for weeks of unemployment beginning 
187  after the end of the benefit year, except as provided in this 
188  section, is reduced, but not to below zero, by the number of 
189  weeks for which the individual received, within that benefit 
190  year, trade readjustment allowances under the Trade Act of 1974, 
191  as amended. 
192         Section 2. The provisions of s. 443.1117, Florida Statutes, 
193  as revived, readopted, and amended by this act, apply only to 
194  claims for weeks of unemployment in which an exhaustee 
195  establishes entitlement to extended benefits pursuant to that 
196  section which are established for the period between February 
197  22, 2009, and June 2, 2010. 
198         Section 3. Section 55.204, Florida Statutes, is amended to 
199  read: 
200         55.204 Duration and continuation of judgment lien; 
201  destruction of records.— 
202         (1) Except as provided in this section, a judgment lien 
203  acquired under s. 55.202 lapses and becomes invalid 5 years 
204  after the date of filing the judgment lien certificate. 
205         (2) Liens securing the payment of child support or tax 
206  obligations under as set forth in s. 95.091(1)(b) shall not 
207  lapse until 20 years after the date of the original filing of 
208  the warrant or other document required by law to establish a 
209  lien. Liens securing the payment of unemployment tax obligations 
210  lapse 10 years after the date of the original filing of the 
211  notice of lien. A No second lien based on the original filing 
212  may not be obtained. 
213         (3) At any time within 6 months before or 6 months after 
214  the scheduled lapse of a judgment lien under subsection (1), the 
215  judgment creditor may acquire a second judgment lien by filing a 
216  new judgment lien certificate. The effective date of the second 
217  judgment lien is the date and time on which the judgment lien 
218  certificate is filed. The second judgment lien is a new judgment 
219  lien and not a continuation of the original judgment lien. The 
220  second judgment lien permanently lapses and becomes invalid 5 
221  years after its filing date, and no additional liens based on 
222  the original judgment or any judgment based on the original 
223  judgment may not be acquired. 
224         (4) A judgment lien continues only as to itemized property 
225  for an additional 90 days after lapse of the lien. Such judgment 
226  lien continues will continue only if: 
227         (a) The property was had been itemized and its location 
228  described with sufficient particularity in the instructions for 
229  levy to permit the sheriff to act; 
230         (b) The instructions for the levy had been delivered to the 
231  sheriff before prior to the date of lapse of the lien; and 
232         (c) The property was located in the county in which the 
233  sheriff has jurisdiction at the time of delivery of the 
234  instruction for levy. Subsequent removal of the property does 
235  not defeat the lien. A court may order continuation of the lien 
236  beyond the 90-day period on a showing that extraordinary 
237  circumstances have prevented levy. 
238         (5) The date of lapse of a judgment lien whose 
239  enforceability has been temporarily stayed or enjoined as a 
240  result of any legal or equitable proceeding is tolled until 30 
241  days after the stay or injunction is terminated. 
242         (6) If a no second judgment lien is not filed, the 
243  Department of State shall maintain each judgment lien file and 
244  all information contained therein for a minimum of 1 year after 
245  the judgment lien lapses in accordance with this section. If a 
246  second judgment lien is filed, the department shall maintain 
247  both files and all information contained in such files for a 
248  minimum of 1 year after the second judgment lien lapses. 
249         (7) Nothing in This section does not shall be construed to 
250  extend the life of a judgment lien beyond the time that the 
251  underlying judgment, order, decree, or warrant otherwise expires 
252  or becomes invalid pursuant to law. 
253         Section 4. Section 95.091, Florida Statutes, is amended to 
254  read: 
255         95.091 Limitation on actions to collect taxes.— 
256         (1)(a) Except for in the case of taxes for which 
257  certificates have been sold, taxes enumerated in s. 72.011, or 
258  tax liens issued under s. 196.161 or s. 443.141, any tax lien 
259  granted by law to the state or any of its political 
260  subdivisions, any municipality, any public corporation or body 
261  politic, or any other entity having authority to levy and 
262  collect taxes expires shall expire 5 years after the date the 
263  tax is assessed or becomes delinquent, whichever is later. An No 
264  action may be begun to collect any tax may not be commenced 
265  after the expiration of the lien securing the payment of the 
266  tax. 
267         (b) Any tax lien granted by law to the state or any of its 
268  political subdivisions for any tax enumerated in s. 72.011 or 
269  any tax lien imposed under s. 196.161 expires shall expire 20 
270  years after the last date the tax may be assessed, after the tax 
271  becomes delinquent, or after the filing of a tax warrant, 
272  whichever is later. An action to collect any tax enumerated in 
273  s. 72.011 may not be commenced after the expiration of the lien 
274  securing the payment of the tax. 
275         (2) If a no lien to secure the payment of a tax is not 
276  provided by law, an no action may be begun to collect the tax 
277  may not be commenced after 5 years after from the date the tax 
278  is assessed or becomes delinquent, whichever is later. 
279         (3)(a) With the exception of taxes levied under chapter 198 
280  and tax adjustments made pursuant to ss. 220.23 and 624.50921, 
281  the Department of Revenue may determine and assess the amount of 
282  any tax, penalty, or interest due under any tax enumerated in s. 
283  72.011 which it has authority to administer and the Department 
284  of Business and Professional Regulation may determine and assess 
285  the amount of any tax, penalty, or interest due under any tax 
286  enumerated in s. 72.011 which it has authority to administer: 
287         1.a. For taxes due before July 1, 1999, within 5 years 
288  after the date the tax is due, any return with respect to the 
289  tax is due, or such return is filed, whichever occurs later; and 
290  for taxes due on or after July 1, 1999, within 3 years after the 
291  date the tax is due, any return with respect to the tax is due, 
292  or such return is filed, whichever occurs later; 
293         b. Effective July 1, 2002, notwithstanding sub-subparagraph 
294  a., within 3 years after the date the tax is due, any return 
295  with respect to the tax is due, or such return is filed, 
296  whichever occurs later; 
297         2. For taxes due before July 1, 1999, within 6 years after 
298  the date the taxpayer either makes a substantial underpayment of 
299  tax, or files a substantially incorrect return; 
300         3. At any time while the right to a refund or credit of the 
301  tax is available to the taxpayer; 
302         4. For taxes due before July 1, 1999, at any time after the 
303  taxpayer has filed a grossly false return; 
304         5. At any time after the taxpayer has failed to make any 
305  required payment of the tax, has failed to file a required 
306  return, or has filed a fraudulent return, except that for taxes 
307  due on or after July 1, 1999, the limitation prescribed in 
308  subparagraph 1. applies if the taxpayer has disclosed in writing 
309  the tax liability to the department before the department 
310  contacts has contacted the taxpayer; or 
311         6. In any case in which there has been a refund of tax has 
312  erroneously been made for any reason: 
313         a. For refunds made before July 1, 1999, within 5 years 
314  after making such refund; and 
315         b. For refunds made on or after July 1, 1999, within 3 
316  years after making such refund, 
317 
318  or at any time after making such refund if it appears that any 
319  part of the refund was induced by fraud or the misrepresentation 
320  of a material fact. 
321         (b) For the purpose of this paragraph, a tax return filed 
322  before the last day prescribed by law, including any extension 
323  thereof, is shall be deemed to have been filed on such last day, 
324  and payments made before prior to the last day prescribed by law 
325  are shall be deemed to have been paid on such last day. 
326         (4) If administrative or judicial proceedings for review of 
327  the tax assessment or collection are initiated by a taxpayer 
328  within the period of limitation prescribed in this section, the 
329  running of the period is shall be tolled during the pendency of 
330  the proceeding. Administrative proceedings shall include 
331  taxpayer protest proceedings initiated under s. 213.21 and 
332  department rules. 
333         Section 5. Effective July 1, 2010, section 213.25, Florida 
334  Statutes, is amended to read: 
335         213.25 Refunds; credits; right of setoff.—If In any 
336  instance that a taxpayer has a tax refund or tax credit is due 
337  to a taxpayer for an overpayment of taxes assessed under any of 
338  the chapters specified in s. 72.011(1), the department may 
339  reduce the such refund or credit to the extent of any billings 
340  not subject to protest under s. 213.21 or chapter 443 for the 
341  same or any other tax owed by the same taxpayer. 
342         Section 6. Subsection (9) and paragraph (d) of subsection 
343  (20) of section 443.036, Florida Statutes, are amended to read: 
344         443.036 Definitions.—As used in this chapter, the term: 
345         (9) “Benefit year” means, for an individual, the 1-year 
346  period beginning with the first day of the first week for which 
347  the individual first files a valid claim for benefits and, 
348  thereafter, the 1-year period beginning with the first day of 
349  the first week for which the individual next files a valid claim 
350  for benefits after the termination of his or her last preceding 
351  benefit year. Each claim for benefits made in accordance with s. 
352  443.151(2) is a “valid claim” under this subsection if the 
353  individual was paid wages for insured work in accordance with s. 
354  443.091(1)(g) the provisions of s. 443.091(1)(f) and is 
355  unemployed as defined in subsection (43) at the time of filing 
356  the claim. However, the Agency for Workforce Innovation may 
357  adopt rules providing for the establishment of a uniform benefit 
358  year for all workers in one or more groups or classes of service 
359  or within a particular industry if when the agency determines, 
360  after notice to the industry and to the workers in the industry 
361  and an opportunity to be heard in the matter, that those groups 
362  or classes of workers in a particular industry periodically 
363  experience unemployment resulting from layoffs or shutdowns for 
364  limited periods of time. 
365         (20) “Employing unit” means an individual or type of 
366  organization, including a partnership, limited liability 
367  company, association, trust, estate, joint-stock company, 
368  insurance company, or corporation, whether domestic or foreign; 
369  the receiver, trustee in bankruptcy, trustee, or successor of 
370  any of the foregoing; or the legal representative of a deceased 
371  person, which has or had in its employ one or more individuals 
372  performing services for it within this state. 
373         (d) A limited liability company shall be treated as having 
374  the same status as it is classified for federal income tax 
375  purposes. However, a single-member limited liability company 
376  shall be treated as the employer. 
377         Section 7. Paragraphs (b) through (g) of subsection (1) of 
378  section 443.091, Florida Statutes, are amended to read: 
379         443.091 Benefit eligibility conditions.— 
380         (1) An unemployed individual is eligible to receive 
381  benefits for any week only if the Agency for Workforce 
382  Innovation finds that: 
383         (b) She or he has registered with the agency for work with, 
384  and subsequently reports to the one-stop career center as 
385  directed by the regional workforce board for reemployment 
386  services continued to report to, the Agency for Workforce 
387  Innovation in accordance with its rules. These rules must not 
388  conflict with the requirement in s. 443.111(1)(b) that each 
389  claimant must continue to report regardless of any appeal or 
390  pending appeal relating to her or his eligibility or 
391  disqualification for benefits. The Agency for Workforce 
392  Innovation may by rule waive this paragraph for individuals 
393  attached to regular jobs. These rules must not conflict with s. 
394  443.111(1). This requirement does not apply to persons who are: 
395         1. Non-Florida residents; 
396         2. On a temporary layoff, as defined in s. 443.036(42); 
397         3. Union members who customarily obtain employment though a 
398  union hiring hall; or 
399         4. Claiming benefits under an approved short-time 
400  compensation plan as provided in s. 443.1116. 
401         (c) To make continued claims for benefits, she or he is 
402  reporting to the agency in accordance with its rules. These 
403  rules may not conflict with s. 443.111(1)(b), including the 
404  requirement that each claimant continue to report regardless of 
405  any pending appeal relating to her or his eligibility or 
406  disqualification for benefits. 
407         (d)(c)1. She or he is able to work and is available for 
408  work. In order to assess eligibility for a claimed week of 
409  unemployment, the agency for Workforce Innovation shall develop 
410  criteria to determine a claimant’s ability to work and 
411  availability for work. However: 
412         1.2. Notwithstanding any other provision of this paragraph 
413  or paragraphs (b) and (e) (d), an otherwise eligible individual 
414  may not be denied benefits for any week because she or he is in 
415  training with the approval of the agency for Workforce 
416  Innovation, and such an individual may not be denied benefits 
417  for any week in which she or he is in training with the approval 
418  of the Agency for Workforce Innovation by reason of subparagraph 
419  1. relating to availability for work, or by reason of s. 
420  443.101(2) relating to failure to apply for, or refusal to 
421  accept, suitable work. Training may be approved by the agency 
422  for Workforce Innovation in accordance with criteria prescribed 
423  by rule. A claimant’s eligibility during approved training is 
424  contingent upon satisfying eligibility conditions prescribed by 
425  rule. 
426         2.3. Notwithstanding any other provision of this chapter, 
427  an otherwise eligible individual who is in training approved 
428  under s. 236(a)(1) of the Trade Act of 1974, as amended, may not 
429  be determined to be ineligible or disqualified for benefits due 
430  with respect to her or his enrollment in such training or 
431  because of leaving work that is not suitable employment to enter 
432  such training. As used in this subparagraph, the term “suitable 
433  employment” means, for a worker, work of a substantially equal 
434  or higher skill level than the worker’s past adversely affected 
435  employment, as defined for purposes of the Trade Act of 1974, as 
436  amended, the wages for which are at least 80 percent of the 
437  worker’s average weekly wage as determined for purposes of the 
438  Trade Act of 1974, as amended. 
439         3.4. Notwithstanding any other provision of this section, 
440  an otherwise eligible individual may not be denied benefits for 
441  any week by reason of subparagraph 1. because she or he is 
442  before any state or federal court pursuant to of the United 
443  States or any state under a lawfully issued summons to appear 
444  for jury duty. 
445         (e)(d) She or he participates in reemployment services, 
446  such as job search assistance services, whenever the individual 
447  has been determined, by a profiling system established by agency 
448  rule of the Agency for Workforce Innovation, to be likely to 
449  exhaust regular benefits and to be in need of reemployment 
450  services. 
451         (f)(e) She or he has been unemployed for a waiting period 
452  of 1 week. A week may not be counted as a week of unemployment 
453  under this subsection: 
454         1. Unless it occurs within the benefit year that includes 
455  the week for which she or he claims payment of benefits. 
456         2. If benefits have been paid for that week. 
457         3. Unless the individual was eligible for benefits for that 
458  week as provided in this section and s. 443.101, except for the 
459  requirements of this subsection and of s. 443.101(5). 
460         (g)(f) She or he has been paid wages for insured work equal 
461  to 1.5 times her or his high quarter wages during her or his 
462  base period, except that an unemployed individual is not 
463  eligible to receive benefits if the base period wages are less 
464  than $3,400. 
465         (h)(g) She or he submitted to the agency for Workforce 
466  Innovation a valid social security number assigned to her or 
467  him. The agency for Workforce Innovation may verify the social 
468  security number with the United States Social Security 
469  Administration and may deny benefits if the agency is unable to 
470  verify the individual’s social security number, if the social 
471  security number is invalid, or if the social security number is 
472  not assigned to the individual. 
473         Section 8. Paragraph (b) of subsection (2) of section 
474  443.1215, Florida Statutes, is amended to read: 
475         443.1215 Employers.— 
476         (2) 
477         (b) In determining whether an employing unit for which 
478  service, other than agricultural labor, is also performed is an 
479  employer under paragraph (1)(a), paragraph (1)(b), paragraph 
480  (1)(c), or subparagraph (1)(d)2., the wages earned or the 
481  employment of an employee performing service in agricultural 
482  labor may not be taken into account. If an employing unit is 
483  determined to be an employer of agricultural labor, the 
484  employing unit is considered an employer for purposes of 
485  paragraph (1)(a) subsection (1). 
486         Section 9. Paragraphs (a) and (e) of subsection (3) of 
487  section 443.131, Florida Statutes, as amended by chapter 2010-1, 
488  Laws of Florida, are amended to read: 
489         443.131 Contributions.— 
490         (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT 
491  EXPERIENCE.— 
492         (a) Employment records.—The regular and short-time 
493  compensation benefits paid to an eligible individual shall be 
494  charged to the employment record of each employer who paid the 
495  individual wages of at least $100 during the individual’s base 
496  period in proportion to the total wages paid by all employers 
497  who paid the individual wages during the individual’s base 
498  period. Benefits may not be charged to the employment record of 
499  an employer who furnishes part-time work to an individual who, 
500  because of loss of employment with one or more other employers, 
501  is eligible for partial benefits while being furnished part-time 
502  work by the employer on substantially the same basis and in 
503  substantially the same amount as the individual’s employment 
504  during his or her base period, regardless of whether this part 
505  time work is simultaneous or successive to the individual’s lost 
506  employment. Further, as provided in s. 443.151(3), benefits may 
507  not be charged to the employment record of an employer who 
508  furnishes the Agency for Workforce Innovation with notice, as 
509  prescribed in the agency’s rules, that any of the following 
510  apply: 
511         1. If When an individual leaves his or her work without 
512  good cause attributable to the employer or is discharged by the 
513  employer for misconduct connected with his or her work, benefits 
514  subsequently paid to the individual based on wages paid by the 
515  employer before the separation may not be charged to the 
516  employment record of the employer. 
517         2. If When an individual is discharged by the employer for 
518  unsatisfactory performance during an initial employment 
519  probationary period, benefits subsequently paid to the 
520  individual based on wages paid during the probationary period by 
521  the employer before the separation may not be charged to the 
522  employer’s employment record. The employer must notify the 
523  Agency for Workforce Innovation of the discharge in writing 
524  within 10 days after the mailing date of the notice of initial 
525  determination of a claim. As used in this subparagraph, the term 
526  “initial employment probationary period” means an established 
527  probationary plan that applies to all employees or a specific 
528  group of employees and that does not exceed 90 calendar days 
529  following the first day a new employee begins work. The employee 
530  must be informed of the probationary period within the first 7 
531  days of work. The employer must demonstrate by conclusive 
532  evidence that the individual was separated because of 
533  unsatisfactory work performance and not because of lack of work 
534  due to temporary, seasonal, casual, or other similar employment 
535  that is not of a regular, permanent, and year-round nature. 
536         3. Benefits subsequently paid to an individual after his or 
537  her refusal without good cause to accept suitable work from an 
538  employer may not be charged to the employment record of the 
539  employer if when any part of those benefits are based on wages 
540  paid by the employer before the individual’s refusal to accept 
541  suitable work. As used in this subparagraph, the term “good 
542  cause” does not include distance to employment caused by a 
543  change of residence by the individual. The Agency for Workforce 
544  Innovation shall adopt rules prescribing, for the payment of all 
545  benefits, whether this subparagraph applies regardless of 
546  whether a disqualification under s. 443.101 applies to the 
547  claim. 
548         4. If When an individual is separated from work as a direct 
549  result of a natural disaster declared under the Robert T. 
550  Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. 
551  ss. 5121 et seq., benefits subsequently paid to the individual 
552  based on wages paid by the employer before the separation may 
553  not be charged to the employment record of the employer. 
554         (e) Assignment of variations from the standard rate.—For 
555  the calculation of contribution rates effective January 1, 2010, 
556  and thereafter: 
557         1. The tax collection service provider shall assign a 
558  variation from the standard rate of contributions for each 
559  calendar year to each eligible employer. In determining the 
560  contribution rate, varying from the standard rate to be assigned 
561  each employer, adjustment factors computed under sub 
562  subparagraphs a.-d. are shall be added to the benefit ratio. 
563  This addition shall be accomplished in two steps by adding a 
564  variable adjustment factor and a final adjustment factor. The 
565  sum of these adjustment factors computed under sub-subparagraphs 
566  a.-d. shall first be algebraically summed. The sum of these 
567  adjustment factors shall next be divided by a gross benefit 
568  ratio determined as follows: Total benefit payments for the 3 
569  year period described in subparagraph (b)2. are shall be charged 
570  to employers eligible for a variation from the standard rate, 
571  minus excess payments for the same period, divided by taxable 
572  payroll entering into the computation of individual benefit 
573  ratios for the calendar year for which the contribution rate is 
574  being computed. The ratio of the sum of the adjustment factors 
575  computed under sub-subparagraphs a.-d. to the gross benefit 
576  ratio is shall be multiplied by each individual benefit ratio 
577  that is less than the maximum contribution rate to obtain 
578  variable adjustment factors; except that if in any instance in 
579  which the sum of an employer’s individual benefit ratio and 
580  variable adjustment factor exceeds the maximum contribution 
581  rate, the variable adjustment factor is shall be reduced in 
582  order for that the sum to equal equals the maximum contribution 
583  rate. The variable adjustment factor for each of these employers 
584  is multiplied by his or her taxable payroll entering into the 
585  computation of his or her benefit ratio. The sum of these 
586  products is shall be divided by the taxable payroll of the 
587  employers who entered into the computation of their benefit 
588  ratios. The resulting ratio is shall be subtracted from the sum 
589  of the adjustment factors computed under sub-subparagraphs a.-d. 
590  to obtain the final adjustment factor. The variable adjustment 
591  factors and the final adjustment factor must shall be computed 
592  to five decimal places and rounded to the fourth decimal place. 
593  This final adjustment factor is shall be added to the variable 
594  adjustment factor and benefit ratio of each employer to obtain 
595  each employer’s contribution rate. An employer’s contribution 
596  rate may not, however, be rounded to less than 0.1 percent. 
597         a. An adjustment factor for noncharge benefits is shall be 
598  computed to the fifth decimal place and rounded to the fourth 
599  decimal place by dividing the amount of noncharge benefits 
600  during the 3-year period described in subparagraph (b)2. by the 
601  taxable payroll of employers eligible for a variation from the 
602  standard rate who have a benefit ratio for the current year 
603  which is less than the maximum contribution rate. For purposes 
604  of computing this adjustment factor, the taxable payroll of 
605  these employers is the taxable payrolls for the 3 years ending 
606  June 30 of the current calendar year as reported to the tax 
607  collection service provider by September 30 of the same calendar 
608  year. As used in this sub-subparagraph, the term “noncharge 
609  benefits” means benefits paid to an individual from the 
610  Unemployment Compensation Trust Fund, but which were not charged 
611  to the employment record of any employer. 
612         b. An adjustment factor for excess payments is shall be 
613  computed to the fifth decimal place, and rounded to the fourth 
614  decimal place by dividing the total excess payments during the 
615  3-year period described in subparagraph (b)2. by the taxable 
616  payroll of employers eligible for a variation from the standard 
617  rate who have a benefit ratio for the current year which is less 
618  than the maximum contribution rate. For purposes of computing 
619  this adjustment factor, the taxable payroll of these employers 
620  is the same figure used to compute the adjustment factor for 
621  noncharge benefits under sub-subparagraph a. As used in this 
622  sub-subparagraph, the term “excess payments” means the amount of 
623  benefits charged to the employment record of an employer during 
624  the 3-year period described in subparagraph (b)2., less the 
625  product of the maximum contribution rate and the employer’s 
626  taxable payroll for the 3 years ending June 30 of the current 
627  calendar year as reported to the tax collection service provider 
628  by September 30 of the same calendar year. As used in this sub 
629  subparagraph, the term “total excess payments” means the sum of 
630  the individual employer excess payments for those employers that 
631  were eligible to be considered for assignment of a contribution 
632  rate different from the standard rate. 
633         c. With respect to computing a positive adjustment factor: 
634         (I) Beginning January 1, 2012, if the balance of the 
635  Unemployment Compensation Trust Fund on September 30 June 30 of 
636  the calendar year immediately preceding the calendar year for 
637  which the contribution rate is being computed is less than 4 
638  percent of the taxable payrolls for the year ending June 30 as 
639  reported to the tax collection service provider by September 30 
640  of that calendar year, a positive adjustment factor shall be 
641  computed. The positive adjustment factor is shall be computed 
642  annually to the fifth decimal place and rounded to the fourth 
643  decimal place by dividing the sum of the total taxable payrolls 
644  for the year ending June 30 of the current calendar year as 
645  reported to the tax collection service provider by September 30 
646  of that calendar year into a sum equal to one-third of the 
647  difference between the balance of the fund as of September 30 
648  June 30 of that calendar year and the sum of 5 percent of the 
649  total taxable payrolls for that year. The positive adjustment 
650  factor remains in effect for subsequent years until the balance 
651  of the Unemployment Compensation Trust Fund as of September 30 
652  June 30 of the year immediately preceding the effective date of 
653  the contribution rate equals or exceeds 5 percent of the taxable 
654  payrolls for the year ending June 30 of the current calendar 
655  year as reported to the tax collection service provider by 
656  September 30 of that calendar year. 
657         (II) Beginning January 1, 2015, and for each year 
658  thereafter, the positive adjustment authorized by this section 
659  shall be computed by dividing the sum of the total taxable 
660  payrolls for the year ending June 30 of the current calendar 
661  year as reported to the tax collection service provider by 
662  September 30 of that calendar year into a sum equal to one 
663  fourth of the difference between the balance of the fund as of 
664  September 30 June 30 of that calendar year and the sum of 5 
665  percent of the total taxable payrolls for that year. The 
666  positive adjustment factor remains in effect for subsequent 
667  years until the balance of the Unemployment Compensation Trust 
668  Fund as of September 30 June 30 of the year immediately 
669  preceding the effective date of the contribution rate equals or 
670  exceeds 4 percent of the taxable payrolls for the year ending 
671  June 30 of the current calendar year as reported to the tax 
672  collection service provider by September 30 of that calendar 
673  year. 
674         d. If, beginning January 1, 2015, and each year thereafter, 
675  the balance of the Unemployment Compensation Trust Fund as of 
676  September 30 June 30 of the year immediately preceding the 
677  calendar year for which the contribution rate is being computed 
678  exceeds 5 percent of the taxable payrolls for the year ending 
679  June 30 of the current calendar year as reported to the tax 
680  collection service provider by September 30 of that calendar 
681  year, a negative adjustment factor must shall be computed. The 
682  negative adjustment factor shall be computed annually beginning 
683  on January 1, 2015, and each year thereafter, to the fifth 
684  decimal place and rounded to the fourth decimal place by 
685  dividing the sum of the total taxable payrolls for the year 
686  ending June 30 of the current calendar year as reported to the 
687  tax collection service provider by September 30 of the calendar 
688  year into a sum equal to one-fourth of the difference between 
689  the balance of the fund as of September 30 June 30 of the 
690  current calendar year and 5 percent of the total taxable 
691  payrolls of that year. The negative adjustment factor remains in 
692  effect for subsequent years until the balance of the 
693  Unemployment Compensation Trust Fund as of September 30 June 30 
694  of the year immediately preceding the effective date of the 
695  contribution rate is less than 5 percent, but more than 4 
696  percent of the taxable payrolls for the year ending June 30 of 
697  the current calendar year as reported to the tax collection 
698  service provider by September 30 of that calendar year. The 
699  negative adjustment authorized by this section is suspended in 
700  any calendar year in which repayment of the principal amount of 
701  an advance received from the federal Unemployment Compensation 
702  Trust Fund under 42 U.S.C. s. 1321 is due to the Federal 
703  Government. 
704         e. The maximum contribution rate that may be assigned to an 
705  employer is 5.4 percent, except employers participating in an 
706  approved short-time compensation plan may be assigned a maximum 
707  contribution rate that is 1 percent greater than the maximum 
708  contribution rate for other employers in any calendar year in 
709  which short-time compensation benefits are charged to the 
710  employer’s employment record. 
711         f. As used in this subsection, “taxable payroll” shall be 
712  determined by excluding any part of the remuneration paid to an 
713  individual by an employer for employment during a calendar year 
714  in excess of the first $7,000. Beginning January 1, 2012, 
715  “taxable payroll” shall be determined by excluding any part of 
716  the remuneration paid to an individual by an employer for 
717  employment during a calendar year as described in s. 
718  443.1217(2). For the purposes of the employer rate calculation 
719  that will take effect in January 1, 2012, and in January 1, 
720  2013, the tax collection service provider shall use the data 
721  available for taxable payroll from 2009 based on excluding any 
722  part of the remuneration paid to an individual by an employer 
723  for employment during a calendar year in excess of the first 
724  $7,000, and from 2010 and 2011, the data available for taxable 
725  payroll based on excluding any part of the remuneration paid to 
726  an individual by an employer for employment during a calendar 
727  year in excess of the first $8,500. 
728         2. If the transfer of an employer’s employment record to an 
729  employing unit under paragraph (f) which, before the transfer, 
730  was an employer, the tax collection service provider shall 
731  recompute a benefit ratio for the successor employer based on 
732  the combined employment records and reassign an appropriate 
733  contribution rate to the successor employer effective on the 
734  first day of the calendar quarter immediately after the 
735  effective date of the transfer. 
736         Section 10. Subsection (1), paragraph (a) of subsection 
737  (3), and subsection (5) of section 443.141, Florida Statutes, as 
738  amended by chapter 2010-1, Laws of Florida, are amended to read: 
739         443.141 Collection of contributions and reimbursements.— 
740         (1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT, 
741  ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.— 
742         (a) Interest.—Contributions or reimbursements unpaid on the 
743  date due shall bear interest at the rate of 1 percent per month 
744  from and after that date until payment plus accrued interest is 
745  received by the tax collection service provider, unless the 
746  service provider finds that the employing unit has or had good 
747  reason for failing failure to pay the contributions or 
748  reimbursements when due. Interest collected under this 
749  subsection must be paid into the Special Employment Security 
750  Administration Trust Fund. 
751         (b) Penalty for delinquent, erroneous, incomplete, or 
752  insufficient reports.— 
753         1. An employing unit that fails to file any report required 
754  by the Agency for Workforce Innovation or its tax collection 
755  service provider, in accordance with rules for administering 
756  this chapter, shall pay to the tax collection service provider 
757  for each delinquent report the sum of $25 for each 30 days or 
758  fraction thereof that the employing unit is delinquent, unless 
759  the agency or its service provider, whichever required the 
760  report, finds that the employing unit has or had good reason for 
761  failing failure to file the report. The agency or its service 
762  provider may assess penalties only through the date of the 
763  issuance of the final assessment notice. However, additional 
764  penalties accrue if the delinquent report is subsequently filed. 
765         2. An employing unit that files an erroneous, incomplete, 
766  or insufficient report with the Agency for Workforce Innovation 
767  or its tax collection service provider shall pay a penalty of 
768  $50 or 10 percent of any tax due, whichever is greater, but no 
769  more than $300 per report. The penalty shall be added to any 
770  tax, penalty, or interest otherwise due. 
771         a. The agency or its tax collection service provider shall 
772  waive the penalty if the employing unit files an accurate, 
773  complete, and sufficient report within 30 days after a penalty 
774  notice is issued to the employing unit. The penalty may not be 
775  waived pursuant to this subparagraph more than once during a 12 
776  month period. 
777         b. As used in this subsection, the term “erroneous, 
778  incomplete, or insufficient report” means a report so lacking in 
779  information, completeness, or arrangement that the report cannot 
780  be readily understood, verified, or reviewed. Such reports 
781  include, but are not limited to, reports having missing wage or 
782  employee information, missing or incorrect social security 
783  numbers, or illegible entries; reports submitted in a format 
784  that is not approved by the agency or its tax collection service 
785  provider; and reports showing gross wages that do not equal the 
786  total wages of each employee. The term does not include a report 
787  that merely contains inaccurate data that was supplied to the 
788  employer by the employee if the employer was unaware of the 
789  inaccuracy. 
790         3.2. Sums collected as Penalties imposed pursuant to this 
791  paragraph under subparagraph 1. must be deposited in the Special 
792  Employment Security Administration Trust Fund. 
793         4.3. The penalty and interest for a delinquent, erroneous, 
794  incomplete, or insufficient report may be waived if when the 
795  penalty or interest is inequitable. The provisions of s. 
796  213.24(1) apply to any penalty or interest that is imposed under 
797  this section. 
798         (c) Application of partial payments.—If When a delinquency 
799  exists in the employment record of an employer not in 
800  bankruptcy, a partial payment less than the total delinquency 
801  amount shall be applied to the employment record as the payor 
802  directs. In the absence of specific direction, the partial 
803  payment shall be applied to the payor’s employment record as 
804  prescribed in the rules of the Agency for Workforce Innovation 
805  or the state agency providing tax collection services. 
806         (d) Adoption of rules.—The Agency for Workforce Innovation 
807  and the state agency providing unemployment tax collection 
808  services may adopt rules to administer this subsection. 
809         (3) COLLECTION PROCEEDINGS.— 
810         (a) Lien for payment of contributions or reimbursements.— 
811         1. There is created A lien exists in favor of the tax 
812  collection service provider upon all the property, both real and 
813  personal, of an any employer liable for payment of any 
814  contribution or reimbursement levied and imposed under this 
815  chapter for the amount of the contributions or reimbursements 
816  due, together with any interest, costs, and penalties. If any 
817  contribution or reimbursement imposed under this chapter or any 
818  portion of that contribution, reimbursement, interest, or 
819  penalty is not paid within 60 days after becoming delinquent, 
820  the tax collection service provider may file subsequently issue 
821  a notice of lien that may be filed in the office of the clerk of 
822  the circuit court of any county in which the delinquent employer 
823  owns property or conducts or has conducted business. The notice 
824  of lien must include the periods for which the contributions, 
825  reimbursements, interest, or penalties are demanded and the 
826  amounts due. A copy of the notice of lien must be mailed to the 
827  employer at the employer’s her or his last known address. The 
828  notice of lien may not be filed issued and recorded until 15 
829  days after the date the assessment becomes final under 
830  subsection (2). Upon filing presentation of the notice of lien, 
831  the clerk of the circuit court shall record the notice of lien 
832  it in a book maintained for that purpose., and The amount of the 
833  notice of lien, together with the cost of recording and interest 
834  accruing upon the amount of the contribution or reimbursement, 
835  becomes a lien upon the title to and interest, whether legal or 
836  equitable, in any real property, chattels real, or personal 
837  property of the employer against whom the notice of lien is 
838  issued, in the same manner as a judgment of the circuit court 
839  docketed in the office of the circuit court clerk, with 
840  execution issued to the sheriff for levy. This lien is prior, 
841  preferred, and superior to all mortgages or other liens filed, 
842  recorded, or acquired after the notice of lien is filed. Upon 
843  the payment of the amounts due, or upon determination by the tax 
844  collection service provider that the notice of lien was 
845  erroneously issued, the lien is satisfied when the service 
846  provider acknowledges in writing that the lien is fully 
847  satisfied. A lien’s satisfaction does not need to be 
848  acknowledged before any notary or other public officer, and the 
849  signature of the director of the tax collection service provider 
850  or his or her designee is conclusive evidence of the 
851  satisfaction of the lien, which satisfaction shall be recorded 
852  by the clerk of the circuit court who receives the fees for 
853  those services. 
854         2. The tax collection service provider may subsequently 
855  issue a warrant directed to any sheriff in this state, 
856  commanding him or her to levy upon and sell any real or personal 
857  property of the employer liable for any amount under this 
858  chapter within his or her jurisdiction, for payment, with the 
859  added penalties and interest and the costs of executing the 
860  warrant, together with the costs of the clerk of the circuit 
861  court in recording and docketing the notice of lien, and to 
862  return the warrant to the service provider with payment. The 
863  warrant may only be issued and enforced for all amounts due to 
864  the tax collection service provider on the date the warrant is 
865  issued, together with interest accruing on the contribution or 
866  reimbursement due from the employer to the date of payment at 
867  the rate provided in this section. However, if there is a In the 
868  event of sale of any assets of the employer, however, priorities 
869  under the warrant shall be determined in accordance with the 
870  priority established by any notices of lien filed by the tax 
871  collection service provider and recorded by the clerk of the 
872  circuit court. The sheriff shall execute the warrant in the same 
873  manner prescribed by law for executions issued by the clerk of 
874  the circuit court for judgments of the circuit court. The 
875  sheriff is entitled to the same fees for executing the warrant 
876  as for a writ of execution out of the circuit court, and these 
877  fees must be collected in the same manner. 
878         3. The lien expires 10 years after filing a notice of lien 
879  with the clerk of court. An action to collect amounts due under 
880  this chapter may not be commenced after the expiration of the 
881  lien securing the payment of the amounts owed. 
882         (5) PRIORITIES UNDER LEGAL DISSOLUTION OR DISTRIBUTIONS.—In 
883  the event of any distribution of an any employer’s assets 
884  pursuant to an order of any court under the laws of this state, 
885  including any receivership, assignment for the benefit of 
886  creditors, adjudicated insolvency, composition, administration 
887  of estates of decedents, or other similar proceeding, 
888  contributions or reimbursements then or subsequently due must be 
889  paid in full before all other claims except claims for wages of 
890  $250 or less to each claimant, earned within 6 months after the 
891  commencement of the proceeding, and on a parity with all other 
892  tax claims wherever those tax claims are given priority. In the 
893  administration of the estate of a any decedent, the filing of 
894  notice of lien is a proceeding required upon protest of the 
895  claim filed by the tax collection service provider for 
896  contributions or reimbursements due under this chapter, and the 
897  claim must be allowed by the circuit judge. However, the 
898  personal representative of the decedent, however, may, by 
899  petition to the circuit court, object to the validity of the tax 
900  collection service provider’s claim, and proceedings shall be 
901  conducted in the circuit court for the determination of the 
902  validity of the service provider’s claim. Further, the bond of 
903  the personal representative may not be discharged until the 
904  claim is finally determined by the circuit court. If When a bond 
905  is not given by the personal representative, the assets of the 
906  estate may not be distributed until the final determination by 
907  the circuit court. Upon distribution of the assets of the estate 
908  of any decedent, the tax collection service provider’s claim has 
909  a class 8 priority as established in s. 733.707(1)(h), subject 
910  to the above limitations with reference to wages. In the event 
911  of an any employer’s adjudication in bankruptcy, judicially 
912  confirmed extension proposal, or composition, under the Federal 
913  Bankruptcy Reform Act of 1978 1898, as amended, contributions or 
914  reimbursements then or subsequently due are entitled to priority 
915  as is provided in 11 U.S.C. s. 507(a)(8) s. 64B of that act 
916  (U.S.C. Title II, s. 104(b), as amended). 
917         Section 11. Effective July 1, 2010, subsections (2) and 
918  (3), paragraph (b) of subsection (5), and subsection (6) of 
919  section 443.151, Florida Statutes, are amended to read: 
920         443.151 Procedure concerning claims.— 
921         (2) FILING OF CLAIM INVESTIGATIONS; NOTIFICATION OF 
922  CLAIMANTS AND EMPLOYERS.— 
923         (a) In general.—Claims for benefits must be made in 
924  accordance with the rules adopted by the Agency for Workforce 
925  Innovation. The agency for Workforce Innovation must notify 
926  claimants and employers regarding monetary and nonmonetary 
927  determinations of eligibility. Investigations of issues raised 
928  in connection with a claimant which may affect a claimant’s 
929  eligibility for benefits or charges to an employer’s employment 
930  record shall be conducted by the agency through written, 
931  telephonic, or electronic means for Workforce Innovation as 
932  prescribed by rule. 
933         (b) Process.—When the Unemployment Compensation Claims and 
934  Benefits Information System described in s. 443.1113 is fully 
935  operational, the process for filing claims must incorporate the 
936  process for registering for work with the workforce information 
937  systems established pursuant to s. 445.011. A claim for benefits 
938  may not be processed until the work registration requirement is 
939  satisfied. The Agency for Workforce Innovation may adopt rules 
940  as necessary to administer the work registration requirement set 
941  forth in this paragraph. 
942         (3) DETERMINATION OF ELIGIBILITY.— 
943         (a) Notices of claim In general.—The Agency for Workforce 
944  Innovation shall promptly provide a notice of claim to the 
945  claimant’s most recent employing unit and all employers whose 
946  employment records are liable for benefits under the monetary 
947  determination make an initial determination for each claim filed 
948  under subsection (2). The employer must respond to the notice of 
949  claim within 20 days after the mailing date of the notice, or in 
950  lieu of mailing, within 20 days after the delivery of the 
951  notice. If a contributing employer fails to timely respond to 
952  the notice of claim, the employer’s account may not be relieved 
953  of benefit charges as provided in s. 443.131(3)(a), 
954  notwithstanding paragraph (5)(b). The agency may adopt rules as 
955  necessary to implement the processes described in this paragraph 
956  relating to notices of claim. 
957         (b) Monetary determinations.—In addition to the notice of 
958  claim, the agency shall also promptly provide an initial 
959  monetary determination to the claimant and each base period 
960  employer whose account is subject to being charged for its 
961  respective share of benefits on the claim. The monetary 
962  determination must include a statement of whether and in what 
963  amount the claimant is entitled to benefits, and, in the event 
964  of a denial, must state the reasons for the denial. A monetary 
965  determination for the first week of a benefit year must also 
966  include a statement of whether the claimant was paid the wages 
967  required under s. 443.091(1)(g) 443.091(1)(f) and, if so, the 
968  first day of the benefit year, the claimant’s weekly benefit 
969  amount, and the maximum total amount of benefits payable to the 
970  claimant for a benefit year. The Agency for Workforce Innovation 
971  shall promptly notify the claimant, the claimant’s most recent 
972  employing unit, and all employers whose employment records are 
973  liable for benefits under the determination of the initial 
974  determination. The monetary determination is final unless within 
975  20 days after the mailing of the notices to the parties’ last 
976  known addresses, or in lieu of mailing, within 20 days after the 
977  delivery of the notices, an appeal or written request for 
978  reconsideration is filed by the claimant or other party entitled 
979  to notice. The agency may adopt rules as necessary to implement 
980  the processes described in this paragraph relating to notices of 
981  monetary determinations and the appeals or reconsideration 
982  requests filed in response to such notices. 
983         (c) Nonmonetary determinations.—If the agency receives 
984  information that may result in a denial of benefits, the agency 
985  must complete an investigation of the claim required by 
986  subsection (2) and provide notice of a nonmonetary determination 
987  to the claimant and the employer from whom the claimant’s reason 
988  for separation affects his or her entitlement to benefits. The 
989  determination must state the reason for the determination and 
990  whether the unemployment tax account of the contributing 
991  employer is charged for benefits paid on the claim. The 
992  nonmonetary determination is final unless within 20 days after 
993  the mailing of the notices to the parties’ last known addresses, 
994  or in lieu of mailing, within 20 days after the delivery of the 
995  notices, an appeal or written request for reconsideration is 
996  filed by the claimant or other party entitled to notice. The 
997  agency may adopt rules as necessary to implement the processes 
998  described in this paragraph relating to notices of nonmonetary 
999  determination and the appeals or reconsideration requests filed 
1000  in response to such notices, and may adopt rules prescribing the 
1001  manner and procedure by which employers within the base period 
1002  of a claimant become entitled to notice of nonmonetary 
1003  determination. 
1004         (d)(b) Determinations in labor dispute cases.—Whenever any 
1005  claim involves a labor dispute described in s. 443.101(4), the 
1006  Agency for Workforce Innovation shall promptly assign the claim 
1007  to a special examiner who shall make a determination on the 
1008  issues involving unemployment due to the labor dispute. The 
1009  special examiner shall make the determination after an 
1010  investigation, as necessary. The claimant or another party 
1011  entitled to notice of the determination may appeal a 
1012  determination under subsection (4). 
1013         (e)(c) Redeterminations.— 
1014         1. The Agency for Workforce Innovation may reconsider a 
1015  determination if when it finds an error or if when new evidence 
1016  or information pertinent to the determination is discovered 
1017  after a prior determination or redetermination. A 
1018  redetermination may not be made more than 1 year after the last 
1019  day of the benefit year unless the disqualification for making a 
1020  false or fraudulent representation under in s. 443.101(6) is 
1021  applicable, in which case the redetermination may be made within 
1022  2 years after the false or fraudulent representation. The agency 
1023  for Workforce Innovation must promptly give notice of 
1024  redetermination to the claimant and to any employers entitled to 
1025  notice in the manner prescribed in this section for the notice 
1026  of an initial determination. 
1027         2. If the amount of benefits is increased by the 
1028  redetermination, an appeal of the redetermination based solely 
1029  on the increase may be filed as provided in subsection (4). If 
1030  the amount of benefits is decreased by the redetermination, the 
1031  redetermination may be appealed by the claimant if when a 
1032  subsequent claim for benefits is affected in amount or duration 
1033  by the redetermination. If the final decision on the 
1034  determination or redetermination to be reconsidered was made by 
1035  an appeals referee, the commission, or a court, the Agency for 
1036  Workforce Innovation may apply for a revised decision from the 
1037  body or court that made the final decision. 
1038         3.2. If an appeal of an original determination is pending 
1039  when a redetermination is issued, the appeal unless withdrawn is 
1040  treated as an appeal from the redetermination. 
1041         (d) Notice of determination or redetermination.—Notice of 
1042  any monetary or nonmonetary determination or redetermination 
1043  under this chapter, together with the reasons for the 
1044  determination or redetermination, must be promptly given to the 
1045  claimant and to any employer entitled to notice in the manner 
1046  provided in this subsection. The Agency for Workforce Innovation 
1047  shall adopt rules prescribing the manner and procedure by which 
1048  employers within the base period of a claimant become entitled 
1049  to notice. 
1050         (5) PAYMENT OF BENEFITS.— 
1051         (b) The Agency for Workforce Innovation shall promptly pay 
1052  benefits, regardless of whether a determination is under appeal 
1053  if, when the determination allowing benefits is affirmed in any 
1054  amount by an appeals referee or is affirmed by the commission, 
1055  or if a decision of an appeals referee allowing benefits is 
1056  affirmed in any amount by the commission. In these instances, a 
1057  court may not issue an injunction, supersedeas, stay, or other 
1058  writ or process suspending payment of benefits. A contributing 
1059  employer that responded to the notice of claim within the time 
1060  limit provided in subsection (3) may not, however, be charged 
1061  with benefits paid under an erroneous determination if the 
1062  decision is ultimately reversed. Benefits are not paid for any 
1063  subsequent weeks of unemployment involved in a reversal. 
1064         (6) RECOVERY AND RECOUPMENT.— 
1065         (a) Any person who, by reason of her or his fraud, receives 
1066  benefits under this chapter to which she or he is not entitled 
1067  is liable for repaying to repay those benefits to the Agency for 
1068  Workforce Innovation on behalf of the trust fund or, in the 
1069  agency’s discretion, to have those benefits deducted from future 
1070  benefits payable to her or him under this chapter. To enforce 
1071  this paragraph, the agency for Workforce Innovation must find 
1072  the existence of fraud through a redetermination or decision 
1073  under this section within 2 years after the fraud was committed. 
1074  Any recovery or recoupment of these benefits must be effected 
1075  within 5 years after the redetermination or decision. 
1076         (b) Any person who, by reason other than her or his fraud, 
1077  receives benefits under this chapter to which, under a 
1078  redetermination or decision pursuant to this section, she or he 
1079  is found not entitled, is liable for repaying to repay those 
1080  benefits to the Agency for Workforce Innovation on behalf of the 
1081  trust fund or, in the agency’s discretion, to have those 
1082  benefits deducted from any future benefits payable to her or him 
1083  under this chapter. Any recovery or recoupment of benefits must 
1084  be effected within 3 years after the redetermination or 
1085  decision. 
1086         (c) Any person who, by reason other than fraud, receives 
1087  benefits under this chapter to which she or he is not entitled 
1088  as a result of an employer’s failure to respond to a claim 
1089  within the timeframe provided in subsection (3) is not liable 
1090  for repaying those benefits to the Agency for Workforce 
1091  Innovation on behalf of the trust fund or to have those benefits 
1092  deducted from any future benefits payable to her or him under 
1093  this chapter. 
1094         (d)(c) Recoupment from future benefits is not permitted if 
1095  the benefits are received by any such person without fault on 
1096  the person’s part and recoupment would defeat the purpose of 
1097  this chapter or would be inequitable and against good 
1098  conscience. 
1099         (e)(d) The Agency for Workforce Innovation shall collect 
1100  the repayment of benefits without interest by the deduction of 
1101  benefits through a redetermination or by a civil action. 
1102         (f)(e) Notwithstanding any other provision of this chapter, 
1103  any person who is determined by this state, a cooperating state 
1104  agency, the United States Secretary of Labor, or a court of 
1105  competent jurisdiction to have received any payments under the 
1106  Trade Act of 1974, as amended, to which the person was not 
1107  entitled shall have those payments deducted from any regular 
1108  benefits, as defined in s. 443.1115(1)(e), payable to her or him 
1109  under this chapter. Each such deduction under this paragraph may 
1110  not exceed 50 percent of the amount otherwise payable. The 
1111  payments deducted shall be remitted to the agency that issued 
1112  the payments under the Trade Act of 1974, as amended, for return 
1113  to the United States Treasury. Except for overpayments 
1114  determined by a court of competent jurisdiction, a deduction may 
1115  not be made under this paragraph until a determination by the 
1116  state agency or the United States Secretary of Labor is final. 
1117         Section 12. Effective July 1, 2010, subsection (2) of 
1118  section 443.163, Florida Statutes, is amended to read: 
1119         443.163 Electronic reporting and remitting of contributions 
1120  and reimbursements.— 
1121         (2)(a) An employer who is required by law to file an 
1122  Employers Quarterly Report (UCT-6) by approved electronic means, 
1123  but who files the report by a means other than approved 
1124  electronic means, is liable for a penalty of $50 $10 for that 
1125  report and $1 for each employee. This penalty, which is in 
1126  addition to any other applicable penalty provided by this 
1127  chapter. However, unless the penalty does not apply if employer 
1128  first obtains a waiver of this requirement from the tax 
1129  collection service provider waives the electronic filing 
1130  requirement in advance. An employer who fails to remit 
1131  contributions or reimbursements by approved electronic means as 
1132  required by law is liable for a penalty of $50 $10 for each 
1133  remittance submitted by a means other than approved electronic 
1134  means. This penalty, which is in addition to any other 
1135  applicable penalty provided by this chapter. 
1136         (b) A person who prepared and reported for 100 or more 
1137  employers in any quarter during the preceding state fiscal year, 
1138  but who fails to file an Employers Quarterly Report (UCT-6) for 
1139  each calendar quarter in the current calendar year by approved 
1140  electronic means as required by law, is liable for a penalty of 
1141  $50 $10 for that report and $1 for each employee. This penalty, 
1142  which is in addition to any other applicable penalty provided by 
1143  this chapter. However, unless the penalty does not apply if 
1144  person first obtains a waiver of this requirement from the tax 
1145  collection service provider waives the electronic filing 
1146  requirement in advance. 
1147         Section 13. Paragraph (c) of subsection (3) of section 
1148  443.163, Florida Statutes, is amended to read: 
1149         443.163 Electronic reporting and remitting of contributions 
1150  and reimbursements.— 
1151         (3) The tax collection service provider may waive the 
1152  requirement to file an Employers Quarterly Report (UCT-6) by 
1153  electronic means for employers that are unable to comply despite 
1154  good faith efforts or due to circumstances beyond the employer’s 
1155  reasonable control. 
1156         (c) The Agency for Workforce Innovation or the state agency 
1157  providing unemployment tax collection services may establish by 
1158  rule the length of time a waiver is valid and may determine 
1159  whether subsequent waivers will be authorized, based on this 
1160  subsection; however, the tax collection service provider may 
1161  only grant a waiver from electronic reporting if the employer 
1162  timely files the Employers Quarterly Report (UCT-6) by telefile, 
1163  unless the employer wage detail exceeds the service provider’s 
1164  telefile system capabilities. 
1165         Section 14. Paragraph (b) of subsection (2) of section 
1166  443.1715, Florida Statutes, is amended to read: 
1167         443.1715 Disclosure of information; confidentiality.— 
1168         (2) DISCLOSURE OF INFORMATION.— 
1169         (b)1. The employer or the employer’s workers’ compensation 
1170  carrier against whom a claim for benefits under chapter 440 has 
1171  been made, or a representative of either, may request from the 
1172  Agency for Workforce Innovation division records of wages of the 
1173  employee reported to the agency division by any employer for the 
1174  quarter that includes the date of the accident that is the 
1175  subject of such claim and for subsequent quarters. 
1176         1. The request must be made with the authorization or 
1177  consent of the employee or any employer who paid wages to the 
1178  employee after subsequent to the date of the accident. 
1179         2. The employer or carrier shall make the request on a form 
1180  prescribed by rule for such purpose by the agency division. Such 
1181  form shall contain a certification by the requesting party that 
1182  it is a party entitled to the information requested as 
1183  authorized by this paragraph. 
1184         3. The agency division shall provide the most current 
1185  information readily available within 15 days after receiving the 
1186  request. 
1187         Section 15. Paragraph (a) of subsection (1) of section 
1188  443.101, Florida Statutes, is amended to read: 
1189         443.101 Disqualification for benefits.—An individual shall 
1190  be disqualified for benefits: 
1191         (1)(a) For the week in which he or she has voluntarily left 
1192  his or her work without good cause attributable to his or her 
1193  employing unit or in which the individual has been discharged by 
1194  the his or her employing unit for misconduct connected with his 
1195  or her work, based on a finding by the Agency for Workforce 
1196  Innovation. As used in this paragraph, the term “work” means any 
1197  work, whether full-time, part-time, or temporary. 
1198         1. Disqualification for voluntarily quitting continues for 
1199  the full period of unemployment next ensuing after the 
1200  individual he or she has left his or her full-time, part-time, 
1201  or temporary work voluntarily without good cause and until the 
1202  individual has earned income equal to or in excess of 17 times 
1203  his or her weekly benefit amount. As used in this subsection, 
1204  the term “good cause” includes only that cause attributable to 
1205  the employing unit or which consists of the individual’s illness 
1206  or disability of the individual requiring separation from his or 
1207  her work. Any other disqualification may not be imposed. An 
1208  individual is not disqualified under this subsection for 
1209  voluntarily leaving temporary work to return immediately when 
1210  called to work by the permanent employing unit that temporarily 
1211  terminated his or her work within the previous 6 calendar 
1212  months. For benefit years beginning on or after July 1, 2004, An 
1213  individual is not disqualified under this subsection for 
1214  voluntarily leaving work to relocate as a result of his or her 
1215  military-connected spouse’s permanent change of station orders, 
1216  activation orders, or unit deployment orders. 
1217         2. Disqualification for being discharged for misconduct 
1218  connected with his or her work continues for the full period of 
1219  unemployment next ensuing after having been discharged and until 
1220  the individual is has become reemployed and has earned income of 
1221  at least 17 times his or her weekly benefit amount and for not 
1222  more than 52 weeks that immediately follow that week, as 
1223  determined by the agency for Workforce Innovation in each case 
1224  according to the circumstances in each case or the seriousness 
1225  of the misconduct, under the agency’s rules adopted for 
1226  determinations of disqualification for benefits for misconduct. 
1227         3. If When an individual has provided notification to the 
1228  employing unit of his or her intent to voluntarily leave work 
1229  and the employing unit discharges the individual for reasons 
1230  other than misconduct before prior to the date the voluntary 
1231  quit was to take effect, the individual, if otherwise entitled, 
1232  shall will receive benefits from the date of the employer’s 
1233  discharge until the effective date of his or her voluntary quit. 
1234         4. If When an individual is notified by the employing unit 
1235  of the employer’s intent to discharge the individual for reasons 
1236  other than misconduct and the individual quits without good 
1237  cause, as defined in this section, before prior to the date the 
1238  discharge was to take effect, the claimant is ineligible for 
1239  benefits pursuant to s. 443.091(1)(d) 443.091(1)(c)1. for 
1240  failing to be available for work for the week or weeks of 
1241  unemployment occurring before prior to the effective date of the 
1242  discharge. 
1243         Section 16. The Legislature finds that this act fulfills an 
1244  important state interest. 
1245         Section 17. Except as otherwise expressly provided in this 
1246  act, this act shall take effect upon becoming a law.