ENROLLED
       2009 Legislature                           CS for CS for SB 1062
       
       
       
       
       
       
                                                             20091062er
    1  
    2         An act relating to unemployment compensation;
    3         providing a short title; amending s. 443.036, F.S.;
    4         redefining the term “employee leasing company” to
    5         reflect reporting requirements imposed by the act;
    6         amending s. 443.1216, F.S.; requiring an employee
    7         leasing company to submit a report regarding its
    8         establishments to the Labor Market Statistics Center
    9         within the Agency for Workforce Innovation; providing
   10         reporting requirements; requiring the agency to adopt
   11         rules; providing definitions; providing an effective
   12         date.
   13  
   14  Be It Enacted by the Legislature of the State of Florida:
   15  
   16         Section 1. This act may be cited as the “Accurate
   17  Employment Statistics Enhancement Act.”
   18         Section 2. Subsection (18) of section 443.036, Florida
   19  Statutes, is amended to read:
   20         443.036 Definitions.—As used in this chapter, the term:
   21         (18) “Employee leasing company” means an employing unit
   22  that has a valid and active license under chapter 468 and that
   23  maintains the records required by s. 443.171(5) and, in
   24  addition, is responsible for producing quarterly reports
   25  concerning the clients of the employee leasing company and the
   26  internal staff of the employee leasing company maintains a
   27  listing of the clients of the employee leasing company and of
   28  the employees, including their social security numbers, who have
   29  been assigned to work at each client company job site. Further,
   30  each client company job site must be identified by industry,
   31  products or services, and address. The client list must be
   32  provided to the tax collection service provider by June 30 and
   33  by December 31 of each year. As used in this subsection, the
   34  term “client” means a party who has contracted with an employee
   35  leasing company to provide a worker, or workers, to perform
   36  services for the client. Leased employees include employees
   37  subsequently placed on the payroll of the employee leasing
   38  company on behalf of the client. An employee leasing company
   39  must notify the tax collection service provider within 30 days
   40  after the initiation or termination of the company’s
   41  relationship with any client company under chapter 468.
   42         Section 3. Paragraph (a) of subsection (1) of section
   43  443.1216, Florida Statutes, is amended to read:
   44         443.1216 Employment.—Employment, as defined in s. 443.036,
   45  is subject to this chapter under the following conditions:
   46         (1)(a) The employment subject to this chapter includes a
   47  service performed, including a service performed in interstate
   48  commerce, by:
   49         1. An officer of a corporation.
   50         2. An individual who, under the usual common-law rules
   51  applicable in determining the employer-employee relationship, is
   52  an employee. However, whenever a client, as defined in s.
   53  443.036(18), which would otherwise be designated as an employing
   54  unit has contracted with an employee leasing company to supply
   55  it with workers, those workers are considered employees of the
   56  employee leasing company. An employee leasing company may lease
   57  corporate officers of the client to the client and other workers
   58  to the client, except as prohibited by regulations of the
   59  Internal Revenue Service. Employees of an employee leasing
   60  company must be reported under the employee leasing company’s
   61  tax identification number and contribution rate for work
   62  performed for the employee leasing company.
   63         a.In addition to any other report required to be filed by
   64  law, an employee leasing company shall submit a report to the
   65  Labor Market Statistics Center within the Agency for Workforce
   66  Innovation which includes each client establishment and each
   67  establishment of the employee leasing company, or as otherwise
   68  directed by the agency. The report must include the following
   69  information for each establishment:
   70         (I)The trade or establishment name;
   71         (II)The former unemployment compensation account number,
   72  if available;
   73         (III)The former federal employer’s identification number
   74  (FEIN), if available;
   75         (IV)The industry code recognized and published by the
   76  United States Office of Management and Budget, if available;
   77         (V)A description of the client’s primary business activity
   78  in order to verify or assign an industry code;
   79         (VI)The address of the physical location;
   80         (VII)The number of full-time and part-time employees who
   81  worked during, or received pay that was subject to unemployment
   82  compensation taxes for, the pay period including the 12th of the
   83  month for each month of the quarter;
   84         (VIII)The total wages subject to unemployment compensation
   85  taxes paid during the calendar quarter;
   86         (IX)An internal identification code to uniquely identify
   87  each establishment of each client;
   88         (X)The month and year that the client entered into the
   89  contract for services; and
   90         (XI)The month and year that the client terminated the
   91  contract for services.
   92         b.The report shall be submitted electronically or in a
   93  manner otherwise prescribed by the Agency for Workforce
   94  Innovation in the format specified by the Bureau of Labor
   95  Statistics of the United States Department of Labor for its
   96  Multiple Worksite Report for Professional Employer
   97  Organizations. The report must be provided quarterly to the
   98  Labor Market Statistics Center within the Agency for Workforce
   99  Innovation, or as otherwise directed by the agency, and must be
  100  filed by the last day of the month immediately following the end
  101  of the calendar quarter. The information required in sub-sub
  102  subparagraphs a.(X) and (XI) need be provided only in the
  103  quarter in which the contract to which it relates was entered
  104  into or terminated. The sum of the employment data and the sum
  105  of the wage data in this report must match the employment and
  106  wages reported in the unemployment compensation quarterly tax
  107  and wage report. A report is not required for any calendar
  108  quarter preceding the third calendar quarter of 2010.
  109         c.The Agency for Workforce Innovation shall adopt rules as
  110  necessary to administer this subparagraph, and may administer,
  111  collect, enforce, and waive the penalty imposed by s.
  112  443.141(1)(b) for the report required by this subparagraph.
  113         d.For the purposes of this subparagraph, the term
  114  “establishment” means any location where business is conducted
  115  or where services or industrial operations are performed.
  116         3. An individual other than an individual who is an
  117  employee under subparagraph 1. or subparagraph 2., who performs
  118  services for remuneration for any person:
  119         a. As an agent-driver or commission-driver engaged in
  120  distributing meat products, vegetable products, fruit products,
  121  bakery products, beverages other than milk, or laundry or
  122  drycleaning services for his or her principal.
  123         b. As a traveling or city salesperson engaged on a full
  124  time basis in the solicitation on behalf of, and the
  125  transmission to, his or her principal of orders from
  126  wholesalers, retailers, contractors, or operators of hotels,
  127  restaurants, or other similar establishments for merchandise for
  128  resale or supplies for use in their business operations. This
  129  sub-subparagraph does not apply to an agent-driver or a
  130  commission-driver and does not apply to sideline sales
  131  activities performed on behalf of a person other than the
  132  salesperson’s principal.
  133         4. The services described in subparagraph 3. are employment
  134  subject to this chapter only if:
  135         a. The contract of service contemplates that substantially
  136  all of the services are to be performed personally by the
  137  individual;
  138         b. The individual does not have a substantial investment in
  139  facilities used in connection with the services, other than
  140  facilities used for transportation; and
  141         c. The services are not in the nature of a single
  142  transaction that is not part of a continuing relationship with
  143  the person for whom the services are performed.
  144         Section 4. This act shall take effect October 1, 2009.