The Florida Senate

443.011  Short title.

443.012  Unemployment Appeals Commission.

443.021  Declaration of public policy.

443.031  Rule of liberal construction.

443.0315  Effect of finding, judgment, conclusion, or order in separate or subsequent action or proceeding; use as evidence.

443.036  Definitions.

443.041  Waiver of rights; fees; privileged communications.

443.051  Benefits not alienable; exception, child support intercept.

443.061  Saving clause.

443.071  Penalties.

443.091  Benefit eligibility conditions.

443.101  Disqualification for benefits.

443.111  Payment of benefits.

443.121  Employing units affected.

443.131  Contributions.

443.141  Collection of contributions.

443.151  Procedure concerning claims.

443.161  Administrative provisions.

443.163  Electronic reporting.

443.171  Division and commission; powers and duties; rules; advisory council; records and reports.

443.1715  Disclosure of information; confidentiality.

443.1716  Authorized electronic access to employer information.

443.181  State Employment Service.

443.191  Unemployment Compensation Trust Fund; establishment and control.

443.201  Unemployment Compensation Trust Fund to be sole source of benefits; nonliability of state.

443.211  Employment Security Administration Trust Fund; appropriation; reimbursement.

443.221  Reciprocal arrangements.

443.231  Florida Training Investment Program.

443.011  Short title.--This chapter shall be known and may be cited as the "Unemployment Compensation Law."

History.--s. 2, ch. 18402, 1937; CGL 1940 Supp. 4151(488); ss. 1, 8, 9, ch. 80-95.

Note.--Former s. 443.01.

¹443.012  Unemployment Appeals Commission.--

(1)  There is created within the Department of Labor and Employment Security an Unemployment Appeals Commission, hereinafter referred to as the "commission." The commission shall consist of a chair and two other members to be appointed by the Governor, subject to confirmation by the Senate. Not more than one appointee must be a person who, on account of previous vocation, employment, or affiliation, is classified as a representative of employers; and not more than one such appointee must be a person who, on account of previous vocation, employment, or affiliation, is classified as a representative of employees.

(a)  The chair shall devote his or her entire time to commission duties and shall be responsible for the administrative functions of the commission.

(b)  The chair shall have the authority to appoint a general counsel and such other personnel as may be necessary to carry out the duties and responsibilities of the commission.

(c)  The chair shall have the qualifications required by law for a judge of the circuit court and shall not engage in any other business vocation or employment. Notwithstanding any other provisions of existing law, the chair shall be paid a salary equal to that paid under state law to a judge of the circuit court.

(d)  The remaining members shall be paid a stipend of $100 for each day they are engaged in the work of the commission. The chair and other members shall also be reimbursed for travel expenses, as provided in s. 112.061.

(e)  The total salary and travel expenses of each member of the commission shall be paid from the Employment Security Administration Trust Fund.

(2)  Members shall serve for terms of 4 years each, except that, beginning July 1, 1977, the chair shall be appointed for a term of 4 years, one member for 3 years, and one member for 2 years. A vacancy for the unexpired term of a member shall be filled in the same manner as provided in this subsection for an original appointment. The presence of two members shall constitute a quorum for any called meeting of the commission.

(3)  The commission is vested with all authority, powers, duties, and responsibilities relating to unemployment compensation appeal proceedings under this chapter.

(4)  The property, personnel, and appropriations relating to the specified authority, powers, duties, and responsibilities of the commission shall be provided to the commission by the Department of Labor and Employment Security.

(5)  The commission shall not be subject to control, supervision, or direction by the Department of Labor and Employment Security in the performance of its powers and duties under this chapter.

(6)  The commission shall make such expenditures, including expenditures for personal services and rent at the seat of government and elsewhere, for law books, books of reference, periodicals, furniture, equipment, and supplies, and for printing and binding as are necessary in exercising its authority and powers and carrying out its duties and responsibilities. All such expenditures of the commission shall be allowed and paid as provided in s. 443.211 upon the presentation of itemized vouchers therefor, approved by the chair.

(7)  The commission may charge, in its discretion, for publications, subscriptions, and copies of records and documents. Such fees shall be deposited in the Employment Security Administration Trust Fund.

(8)  The commission shall maintain and keep open during reasonable business hours an office, which shall be provided in the Capitol or some other suitable building in the City of Tallahassee, for the transaction of its business, at which office its official records and papers shall be kept. The offices shall be furnished and equipped by the commission. The commission may hold sessions and conduct hearings at any place within the state.

(9)  The commission shall prepare and submit a budget covering the necessary administrative cost of the commission.

(10)  The commission shall have a seal for authentication of its orders, awards, and proceedings, upon which shall be inscribed the words "State of Florida-Unemployment Appeals Commission-Seal," and it shall be judicially noticed.

(11)  The commission has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to implement provisions of law conferring duties upon it.

(12)  Orders of the commission relating to unemployment compensation under this chapter shall be subject to review only by notice of appeal to the district courts of appeal in the manner provided in s. 443.151(4)(e).

History.--s. 11, ch. 99-240.

¹Note.--Section 4, ch. 99-240, provides that "[a]ll actions required by this act shall be accomplished within available appropriations of the Department of Labor and Employment Security."

443.021  Declaration of public policy.--As a guide to the interpretation and application of this chapter, the public policy of this state is declared to be as follows: Economic insecurity due to unemployment is a serious menace to the health, morals, and welfare of the people of this state. Unemployment is therefore a subject of general interest and concern which requires appropriate action by the Legislature to prevent its spread and to lighten its burden which now so often falls with crushing force upon the unemployed worker and her or his family. The achievement of social security requires protection against this greatest hazard of our economic life. This objective can be furthered by operating free public employment offices in affiliation with a nationwide system of employment services, by devising appropriate methods for reducing the volume of unemployment and by the systematic accumulation of funds during the periods of employment from which benefits may be paid for periods of unemployment thus maintaining purchasing power and limiting the serious social consequences of unemployment. The Legislature, therefore, declares that in its considered judgment the public good, and the general welfare of the citizens of this state require the enactment of this measure, under the police power of the state, for the establishment and maintenance of free public employment offices and for the compulsory setting aside of unemployment reserves to be used for the benefit of persons unemployed through no fault of their own, subject, however, to the specific provisions of this chapter.

History.--s. 1, ch. 18402, 1937; CGL 1940 Supp. 4151(489); s. 1, ch. 20685, 1941; ss. 1, 8, 9, ch. 80-95; s. 139, ch. 97-103.

Note.--Former s. 443.02.

443.031  Rule of liberal construction.--This chapter shall be liberally construed to accomplish its purpose to promote employment security by increasing opportunities for placement through the maintenance of a system of public employment offices and to provide through the accumulation of reserves for the payment of compensation to individuals with respect to their unemployment. The Legislature hereby declares its intention to provide for carrying out the purposes of this chapter in cooperation with the appropriate agencies of other states and of the federal government, as part of a nationwide employment security program, and particularly to provide for meeting the requirements of Title III, the requirements of the Federal Unemployment Tax Act, and the Act of Congress approved June 6, 1933, entitled "An Act to provide for the establishment of a national employment system and for cooperation with the states in the promotion of such system, and for other purposes" (the Wagner-Peyser Act), each as amended, in order to secure for this state and the citizens thereof the grants and privileges available thereunder; all doubts as to the proper construction of any provision of this chapter shall be resolved in favor of conformity with such requirements.

History.--s. 231/2, ch. 18402, 1937; CGL 1940 Supp. 4151(488), 4151(507); s. 2, ch. 20685, 1941; s. 14, ch. 29771, 1955; ss. 1, 8, 9, ch. 80-95.

Note.--Former s. 443.20.

443.0315  Effect of finding, judgment, conclusion, or order in separate or subsequent action or proceeding; use as evidence.--Any finding of fact or law, judgment, conclusion, or final order made by a hearing officer, the commission or any person with the authority to make findings of fact or law in any proceeding pursuant to this act, shall not be conclusive or binding in any separate or subsequent action or proceeding, other than an action or proceeding under this chapter, between an individual and his or her present or prior employer brought before an arbitrator, court, or judge of this state or the United States, regardless of whether the prior action was between the same or related parties or involved the same facts.

History.--s. 8, ch. 96-411.

443.036  Definitions.--As used in this chapter, unless the context clearly requires otherwise:

(1)  ABLE TO WORK.--The term "able to work" means physically and mentally capable of performing the duties of the occupation in which work is being sought.

(2)  AGRICULTURAL LABOR.--The term "agricultural labor" means any remunerated service performed:

(a)  On a farm, in the employ of any person, in connection with cultivating the soil or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.

(b)  In the employ of the owner or tenant or other operator of a farm in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane if the major part of such service is performed on a farm.

(c)  In connection with the production or harvesting of any commodity defined as an agricultural commodity in s. 15(g) of the Agricultural Marketing Act, as amended (46 Stat. 1550, s. 3; 12 U.S.C. s. 1141j); the ginning of cotton; or the operation or maintenance of ditches, canals, reservoirs, or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes.

(d)1.  In the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity, but only if such operator produced more than one-half of the commodity with respect to which such service is performed.

2.  In the employ of a group of operators of farms (or a cooperative organization of which such operators are members) in the performance of service described in subparagraph 1., but only if such operators produced more than one-half of the commodity with respect to which such service is performed.

3.  The provisions of subparagraphs 1. and 2. shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption or in connection with grading, packing, packaging, or processing fresh citrus fruits.

(e)  On a farm operated for profit if such service is not in the course of the employer's trade or business.

(3)  AMERICAN AIRCRAFT.--The term "American aircraft" means an aircraft registered under the laws of the United States.

(4)  AMERICAN EMPLOYER.--An "American employer" means:

(a)  An individual who is a resident of the United States.

(b)  A partnership, if two-thirds or more of the partners are residents of the United States.

(c)  A trust, if all of the trustees are residents of the United States.

(d)  A corporation organized under the laws of the United States or of any state.

(5)  AMERICAN VESSEL.--The term "American vessel" means any vessel documented or numbered under the laws of the United States and includes any vessel which is neither documented or numbered under the laws of the United States nor documented under the laws of any foreign country, if its crew is employed solely by one or more citizens or residents of the United States or corporations organized under the laws of the United States or of any state.

(6)  AVAILABLE FOR WORK.--The term "available for work" means actively seeking and being ready and willing to accept suitable employment.

(7)  BASE PERIOD.--"Base period" means the first four of the last five completed calendar quarters immediately preceding the first day of an individual's benefit year.

(8)  BENEFIT YEAR.--"Benefit year," with respect to any individual, means the 1-year period beginning with the first day of the first week with respect to which the individual first files a valid claim for benefits and, thereafter, the 1-year period beginning with the first day of the first week with respect to which the individual next files a valid claim for benefits after the termination of his or her last preceding benefit year. Any claim for benefits made in accordance with s. 443.151(2) shall be deemed to be a "valid claim" for the purposes of this subsection if the individual has been paid wages for insured work in accordance with the provisions of s. 443.091(1)(f) and is unemployed as defined in subsection (39) at the time of the filing of such claim. However, the division may in its discretion provide by rule for the establishment of a uniform benefit year for all workers in one or more groups or classes of service or within a particular industry when and if it has been determined by the division, after notice to the industry and to the workers in such industry and an opportunity to be heard in the matter, that such groups or classes of workers in a particular industry periodically experience unemployment resulting from layoffs or shutdowns for limited periods of time.

(9)  BENEFITS.--"Benefits" means the money payable to an individual, as provided in this chapter, with respect to his or her unemployment.

(10)  CALENDAR QUARTER.--"Calendar quarter" means each period of 3 consecutive calendar months ending on March 31, June 30, September 30, and December 31.

(11)  CASUAL LABOR.--"Casual labor" means labor which is occasional, incidental, or irregular, not exceeding 200 person-hours in total duration. "Duration" means the period of time from the commencement to the completion of the particular job or project. However, services performed by an employee for his or her employer during a period of 1 calendar month or any 2 consecutive calendar months shall be deemed to be casual labor only if such service is performed on not more than 10 calendar days, whether or not such days are consecutive. If any of the services of an individual on a particular labor project are not casual labor, as defined, then none of the services of such individual on such job or project shall be deemed casual labor. In order for services to be exempt under this subsection, such services shall constitute casual labor, as defined, and not in the course of the employer's trade or business, as defined.

(12)  COMMISSION.--"Commission" means the Unemployment Appeals Commission of the Department of Labor and Employment Security.

(13)  CONTRIBUTIONS.--"Contributions" means the money payments to the Unemployment Compensation Trust Fund required by this chapter.

(14)  CREW LEADER.--"Crew leader" means an individual who:

(a)  Furnishes individuals to perform service in agricultural labor for any other person.

(b)  Pays, either on his or her own behalf or on behalf of such other person, the individuals so furnished by him or her for the service in agricultural labor performed by them.

(c)  Has not entered into a written agreement with such other person under which such individual is designated as an employee of such other person.

(15)  DIVISION.--"Division" means the Division of Unemployment Compensation of the Department of Labor and Employment Security.

(16)  EARNED INCOME.--The term "earned income" means gross remuneration derived from work, professional service, or self-employment but does not include income derived from invested capital or ownership of property. The term includes commissions, bonuses, back pay awards, and the cash value of all remuneration paid in any medium other than cash.

(17)  EDUCATIONAL INSTITUTION.--With the exception of an institution of higher education as defined in subsection (26), "educational institution" means an institution:

(a)  In which participants, trainees, or students are offered an organized course of study or training designed to transfer to them knowledge, skills, information, doctrines, attitudes, or abilities from, by, or under the guidance of, an instructor or teacher;

(b)  Which is approved, licensed, or issued a permit to operate as a school by the Department of Education or other governmental agency that is authorized within the state to approve, license, or issue a permit for the operation of a school; and

(c)  Which offers courses of study or training which are academic, technical, trade, or preparation for gainful employment in a recognized occupation.

(18)  EMPLOYEE LEASING COMPANY.--The term "employee leasing company" means an employing unit which maintains a valid and active license under chapter 468 and which maintains the records required by s. 443.171(7) and, in addition, maintains a listing of the clients of the employee leasing company and of the employees, including their social security numbers, who have been assigned to work at each client company job site. Further, each client company job site must be identified by industry, products or services, and address. The client list shall be provided to the division by June 30 and by December 31 of each year. For purposes of this subsection, "client" means a party who has contracted with an employee leasing company to provide a worker, or workers, to perform services for the client. Leased employees shall include employees subsequently placed on the payroll of the employee leasing company on behalf of the client. The employee leasing company shall notify the division within 30 days of the initiation or termination of the company's relationship with any client company pursuant to chapter 468.

(19)  EMPLOYER.--"Employer" means:

(a)  Any employing unit which:

1.  In any calendar quarter in either the current or preceding calendar year paid for service in employment wages of $1,500 or more; or

2.  For any portion of a day in each of 20 different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, had in employment at least one individual, irrespective of whether the same individual was in employment in each such day.

(b)  Any employing unit for which service in employment, as defined in paragraph (21)(b), is performed, except as provided in paragraph (e).

(c)  Any employing unit for which service in employment, as defined in paragraph (21)(c), is performed, except as provided in paragraph (e).

(d)1.  Any employing unit for which agricultural labor, as defined in paragraph (21)(e), is performed after December 31, 1977.

2.  Any employing unit for which domestic service in employment, as defined in paragraph (21)(g), is performed after December 31, 1977.

(e)1.  In determining whether or not an employing unit for which service other than domestic service is also performed is an employer under paragraph (a), paragraph (b), or paragraph (c) or subparagraph (d)1., the wages earned or the employment of an employee performing domestic service after December 31, 1977, shall not be taken into account.

2.  In determining whether or not an employing unit for which service other than agricultural labor is also performed is an employer under paragraph (a), paragraph (b), or paragraph (c) or subparagraph (d)2., the wages earned or the employment of an employee performing service in agricultural labor after December 31, 1977, shall not be taken into account. If an employing unit is determined to be an employer of agricultural labor, the employing unit shall be determined an employer for the purposes of paragraph (a).

(f)  Any individual or employing unit which acquired the organization, trade, or business, or substantially all the assets thereof, of another which at the time of such acquisition was an employer subject to this chapter or which acquired a part of the organization, trade, or business of another which at the time of such acquisition was an employer subject to this chapter, provided such other would have been an employer under paragraph (a) if such part had constituted its entire organization, trade, or business.

(g)  Any individual or employing unit which acquired the organization, trade, or business, or substantially all the assets thereof, of another employing unit, if the employment record of the predecessor prior to such acquisition together with the employment record of such individual or employing unit subsequent to such acquisition, both within the same calendar year, would be sufficient to render an employing unit subject to this chapter as an employer under paragraph (a).

(h)  Any employing unit not an employer by reason of any other paragraph of this subsection:

1.  For which, within either the current or preceding calendar year, service is or was performed with respect to which such employing unit is liable for any federal tax against which credit may be taken for contributions required to be paid into a state unemployment fund.

2.  Which, as a condition for approval of this chapter for full tax credit against the tax imposed by the Federal Unemployment Tax Act, is required pursuant to such act to be an "employer" under this chapter.

(i)  Any employing unit which has become an employer under paragraph (a), paragraph (b), paragraph (c), paragraph (d), paragraph (e), paragraph (f), paragraph (g), or paragraph (h) and has not ceased to be an employer subject to this chapter, as provided in s. 443.121.

(j)  For the effective period of its election, any other employing unit which has elected to become subject to this chapter.

(k)  Any employing unit which fails to keep the records of employment required by this chapter and by the rules of the division shall be presumed to be an employer liable for the payment of contributions pursuant to the provisions of this chapter, regardless of the number of individuals employed by such employing unit. However, the division shall make written demand that such employing unit keep and maintain required payroll records, and such demand shall have been made not less than 6 months before assessing contributions against any employing unit determined to have become an "employer" solely by reason of this paragraph.

For purposes of this subsection, if any week includes both December 31 and January 1, the days of that week up to January 1 shall be deemed 1 calendar week, and the days beginning January 1, another such week.

(20)  EMPLOYING UNIT.--"Employing unit" means any individual or type of organization, including any partnership, association, trust, estate, joint-stock company, insurance company, or corporation, whether domestic or foreign; the receiver, trustee in bankruptcy, trustee, or successor of any of the foregoing; or the legal representative of a deceased person, which has or had in its employ one or more individuals performing services for it within this state.

(a)  Each individual employed to perform or to assist in performing the work of any agent or employee of an employing unit shall be deemed to be employed by such employing unit for all the purposes of this chapter, whether such individual was hired or paid directly by such employing unit or by such agent or employee, provided the employing unit had actual or constructive knowledge of the work.

(b)  All individuals performing services within this state for any employing unit which maintains two or more separate establishments within this state shall be deemed to be performing services for a single employing unit for all the purposes of this chapter.

(c)  Any person who is an officer of a corporation and who performs services for such corporation within this state, whether or not such services are continuous, shall be deemed an employee of the corporation during all of each week of his or her tenure of office, regardless of whether or not he or she is compensated for such services. Services shall be presumed to have been rendered the corporation in cases where such officer is compensated by means other than dividends upon shares of stock of such corporation owned by him or her.

(21)  EMPLOYMENT.--"Employment," subject to the other provisions of this chapter, means any service performed by an employee for the person employing him or her.

(a)  Generally.--

1.  The term "employment" includes any service performed prior to January 1, 1978, which was employment as defined in this subsection prior to such date and, subject to the other provisions of this subsection, service performed after December 31, 1977, including service in interstate commerce, by:

a.  Any officer of a corporation.

b.  Any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an employee. However, whenever a company, hereafter referred to as "client," which would otherwise be designated as an employing unit has contracted with an employee leasing company to supply it with workers, those workers shall, after December 31, 1986, be considered employees of the employee leasing company. The employee leasing company shall be permitted to lease corporate officers of the client to the client and such other workers where not prohibited by Internal Revenue Service regulations. Employees of the employee leasing company shall be reported under the employee leasing company's tax identification number and tax rate for work performed for the employee leasing company.

c.  Any individual other than an individual who is an employee under sub-subparagraph a. or sub-subparagraph b., who performs services for remuneration for any person:

(I)  As an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverages (other than milk), or laundry or drycleaning services for his or her principal.

(II)  As a traveling or city salesperson, other than as an agent-driver or commission-driver, engaged on a full-time basis in the solicitation on behalf of, and the transmission to, his or her principal (except for sideline sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments for merchandise for resale or supplies for use in their business operations.

For purposes of sub-subparagraph c., the term "employment" includes services described in sub-sub-subparagraphs (I) and (II) only if: The contract of service contemplates that substantially all of the services are to be performed personally by such individual; the individual does not have a substantial investment in facilities used in connection with the performance of the services, other than in facilities for transportation; and the services are not in the nature of a single transaction that is not part of a continuing relationship with the person for whom the services are performed.

2.  Notwithstanding any other provisions of this subsection, service with respect to which a tax is required to be paid under any federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund or which as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act is required to be covered under this chapter.

3.  If the services performed during one-half or more of any pay period by an employee for the person employing him or her constitute employment, all of the services of such employee for such period shall be deemed to be employment, but if the services performed during more than one-half of any such pay period by an employee for the person employing him or her do not constitute employment, then none of the services of such employee for such period shall be deemed to be employment. This subparagraph shall not be applicable with respect to services performed in a pay period by an employee for the person employing him or her, when any of such service is excepted by subparagraph (n)7.

4.  If two or more related corporations concurrently employ the same individual and compensate such individual through a common paymaster, each related corporation shall be considered to have paid as wages to such individual only the amounts actually disbursed by it to such individual and shall not be considered to have paid as wages to such individual any amounts actually disbursed to such individual by another of such corporations.

a.  A "common paymaster" is any member of a group of related corporations that disburses wages to concurrent employees on behalf of the related corporations and that is responsible for keeping payroll records with respect to those concurrent employees. The common paymaster is not required to disburse wages to all the employees of the related corporations, but the provisions of this section shall not apply to any wages to concurrent employees that are not disbursed through a common paymaster. The common paymaster shall pay concurrently employed individuals under this section by one combined paycheck.

b.  "Concurrent employment" means the existence of simultaneous employment relationships, as defined in this chapter, between an individual and related corporations. Such relationships require the performance of services by the employee for the benefit of the related corporations, including the common paymaster, in exchange for wages which, if deductible for the purposes of federal income tax, would be deductible by the related corporations.

c.  Corporations shall be considered related corporations for an entire calendar quarter, as defined in subsection (10), if they satisfy any one of the following four tests at any time during that calendar quarter:

(I)  The corporations are members of a "controlled group of corporations" as defined in s. 1563 of the Internal Revenue Code of 1986 or would be members if paragraph 1563(a)(4) and subsection 1563(b) did not apply.

(II)  In the case of a corporation that does not issue stock, either 50 percent or more of the members of the board of directors or other governing body of one corporation are members of the board of directors or other governing body of the other corporation, or the holders of 50 percent or more of the voting power to select such members are concurrently the holders of more than 50 percent of that power with respect to the other corporation.

(III)  Fifty percent or more of the officers of one corporation are concurrently officers of the other corporation.

(IV)  Thirty percent or more of the employees of one corporation are concurrently employees of the other corporation.

d.  The common paymaster shall report to the division, as a part of the unemployment compensation quarterly tax and wage report, the state unemployment compensation account number and name of each related corporation for which concurrent employees are being reported. Failure to timely report this information shall result in the related corporations being denied common paymaster status for that calendar quarter.

e.  The common paymaster shall also have the primary responsibility for remitting contributions due under this chapter with respect to the wages it disburses as the common paymaster. The common paymaster shall compute these contributions as though it were the sole employer of the concurrently employed individuals. If the common paymaster fails to timely remit these contributions or reports, in whole or in part, it shall remain liable for the full amount of the unpaid portion of these taxes. In addition, each of the other related corporations using the common paymaster shall be jointly and severally liable for its appropriate share of these contributions. Such share shall be an amount equal to the greater of the following:

(I)  The amount of the liability of the common paymaster under this chapter, after taking into account any contributions made.

(II)  The amount of the liability under this chapter which, but for this section, would have existed with respect to the wages from such other related corporations, reduced by an allocable portion of any contributions previously paid by the common paymaster with respect to those wages.

f.  This subsection may apply to all contributions and reports due for the first quarter of 1997 and thereafter.

(b)  Public employees.--The term "employment" includes service performed in the employ of this state or any of its instrumentalities or any political subdivision thereof or any of its instrumentalities, any instrumentality of more than one of the foregoing, or any instrumentality of any of the foregoing and one or more other states or political subdivisions, provided such service is excluded from "employment" as defined in s. 3306(c)(7) of the Federal Unemployment Tax Act and is not excluded from "employment" under paragraph (d) of this subsection.

(c)  Religious, charitable, etc., employees.--The term "employment" includes service performed by an individual in the employ of a religious, charitable, educational, or other organization, but only if the following conditions are met:

1.  The service is excluded from "employment" as defined in the Federal Unemployment Tax Act solely by reason of s. 3306(c)(8) of that act; and

2.  The organization had four or more individuals in employment for some portion of a day in each of 20 different weeks, whether or not such weeks were consecutive, within either the current or preceding calendar year, regardless of whether they were employed at the same moment of time.

(d)  Exclusions from paragraphs (b) and (c).--For the purposes of paragraphs (b) and (c), the term "employment" does not apply to service performed:

1.  In the employ of:

a.  A church or convention or association of churches.

b.  An organization which is operated primarily for religious purposes and which is operated, supervised, controlled, or principally supported by a church or convention or association of churches.

2.  By a duly ordained, commissioned, or licensed minister of a church in the exercise of his or her ministry or by a member of a religious order in the exercise of duties required by such order.

3.  Prior to January 1, 1978, in the employ of a nonprofit educational institution which is not an institution of higher education and which would otherwise be employment as defined in paragraph (c).

4.  In the employ of a governmental entity referred to in paragraph (b), if such service is performed by an individual in the exercise of duties:

a.  As an elected official.

b.  As a member of a legislative body, or a member of the judiciary, of a state or political subdivision.

c.  As an employee serving on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency.

d.  In a position which, under or pursuant to the laws of this state, is designated as a major nontenured policymaking or advisory position or a policymaking or advisory position, the performance of the duties of which ordinarily does not require more than 8 hours per week.

e.  As an election official or election worker if the amount of remuneration received by the individual during the calendar year for such services is less than $1,000.

5.  In a facility conducted for the purpose of carrying out a program of rehabilitation for individuals whose earning capacity is impaired by age or physical or mental deficiency or injury or providing remunerative work for individuals who, because of their impaired physical or mental capacity, cannot be readily absorbed in the competitive labor market, by an individual receiving such rehabilitation or remunerative work.

6.  As part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision thereof, by an individual receiving such work relief or work training, except that this subparagraph does not apply to unemployment work-relief or work-training programs for which unemployment compensation coverage is required under a federal law, rule, or regulation.

7.  By an inmate of a custodial or penal institution.

(e)  Agricultural service.--The term "employment" includes service performed after December 31, 1977, by an individual in agricultural labor, as defined in subsection (2), when:

1.  Such service is performed before January 1, 1988, for a person who:

a.  During any calendar quarter in either the current or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor.

b.  For some portion of a day in each of 20 different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, employed in agricultural labor 10 or more individuals, regardless of whether they were employed at the same moment of time.

2.  Such service is performed after December 31, 1987, for a person who:

a.  During any calendar quarter in either the current or the preceding calendar year paid remuneration in cash of $10,000 or more to individuals employed in agricultural labor.

b.  For some portion of a day in each of 20 different calendar weeks, whether or not such weeks were consecutive, in either the current or the preceding calendar year, employed in agricultural labor five or more individuals, regardless of whether they were employed at the same moment of time.

3.  Such service is performed by any individual who is a member of a crew furnished by a crew leader to perform service in agricultural labor for any other person.

a.  For the purposes of this subparagraph, a crew member shall be treated as an employee of the crew leader:

(I)  If the crew leader holds a valid certificate of registration under the Migrant and Seasonal Agricultural Worker Protection Act of 1983 or if substantially all of the members of the crew operate or maintain tractors, mechanized harvesting or crop-dusting equipment, or any other mechanized equipment which is provided by the crew leader; and

(II)  If such individual is not an employee of such other person within the meaning of paragraph (a).

b.  For the purposes of this subparagraph, in the case of an individual who is furnished by a crew leader to perform service in agricultural labor for any other person and who is not treated as an employee of the crew leader under sub-subparagraph a.:

(I)  Such other person and not the crew leader shall be treated as the employer of such individual; and

(II)  Such other person shall be treated as having paid cash remuneration to such individual in an amount equal to the amount of cash remuneration paid to such individual by the crew leader, either on his or her own behalf or on the behalf of such other person, for the service in agricultural labor performed for such other person.

(f)  Exclusion from paragraph (e).--The term "employment" does not include service performed by an individual in agricultural labor, except as provided in paragraph (e); however, the provisions of paragraph (e) shall not reduce the coverage provided under subparagraph (d)3.

(g)  Domestic service.--The term "employment" includes domestic service after December 31, 1977, performed by maids, cooks, maintenance workers, chauffeurs, social secretaries, caretakers, private yacht crews, butlers, and houseparents, in a private home, local college club, or local chapter of a college fraternity or sorority performed for a person who paid cash remuneration of $1,000 or more after December 31, 1977, in any calendar quarter in the current calendar year or the preceding calendar year to individuals employed in such domestic service.

(h)  Service outside state.--The term "employment" includes an individual's entire service, performed within or both within and without this state if:

1.  The service is localized in this state; or

2.  The service is not localized in any state, but some of the service is performed in this state, and:

a.  The base of operations, or, if there is no base of operations, then the place from which such service is directed or controlled, is in this state; or

b.  The base of operations or place from which such service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.

(i)  Employer election to include service outside state.--Services not covered under subparagraph (h)2. and performed entirely without this state, with respect to no part of which contributions are required and paid under an unemployment compensation law of any other state or of the Federal Government, shall be deemed to be employment subject to this chapter if the individual performing such services is a resident of this state and the division approves the election of the employing unit for whom such services are performed that the entire service of such individual shall be deemed to be employment subject to this chapter.

(j)  Service deemed to be localized within state.--Service shall be deemed to be localized within a state if:

1.  The service is performed entirely within such state; or

2.  The service is performed both within and without such state, but the service performed without such state is incidental to the individual's service within the state; for example, it is temporary or transitory in nature or consists of isolated transactions.

(k)  Service outside United States.--The term "employment" includes the service of an individual who is a citizen of the United States, performed outside the United States (except in Canada) in the employ of an American employer, other than service which is deemed "employment" under the provisions of paragraph (b) or paragraph (c) or the parallel provisions of another state's law, if:

1.  The employer's principal place of business in the United States is located in this state.

2.  The employer has no place of business in the United States, but:

a.  The employer is an individual who is a resident of this state.

b.  The employer is a corporation which is organized under the laws of this state.

c.  The employer is a partnership or a trust and the number of the partners or trustees who are residents of this state is greater than the number who are residents of any one other state.

3.  None of the criteria of subsection (4) and this paragraph is met, but the employer has elected coverage in this state, or, the employer having failed to elect coverage in any state, the individual has filed a claim for benefits, based on such service, under the laws of this state.

(l)  Service on American vessel or aircraft.--The term "employment" includes all service performed by an officer or member of a crew of an American vessel or American aircraft on or in connection with such vessel or aircraft, provided that the operating office, from which the operations of such vessel or aircraft operating within or within and without the United States is ordinarily and regularly supervised, managed, directed, and controlled, is within this state.

(m)  Service under other unemployment compensation law.--The term "employment" includes services covered by an arrangement pursuant to s. 443.221 between the division and the agency charged with the administration of any other state unemployment compensation law or Federal Unemployment Compensation Law, pursuant to which all services performed by an individual for an employing unit are deemed to be performed entirely within this state, if the division has approved an election of the employing unit for which such services are performed, pursuant to which the entire service of such individual during the period covered by such election is deemed to be insured work.

(n)  Exclusions generally.--The term "employment" does not include:

1.  Domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, except as provided in paragraph (g).

2.  Service performed on or in connection with a vessel or aircraft not an American vessel or American aircraft, if the employee is employed on and in connection with such vessel or aircraft when outside the United States.

3.  Service performed by an individual in, or as an officer or member of the crew of a vessel while it is engaged in, the catching, taking, harvesting, cultivating, or farming of any kind of fish, shellfish, crustacea, sponges, seaweeds, or other aquatic forms of animal and vegetable life, including service performed by any such individual as an ordinary incident to any such activity, except:

a.  Service performed in connection with the catching or taking of salmon or halibut for commercial purposes.

b.  Service performed on, or in connection with, a vessel of more than 10 net tons, determined in the manner provided for determining the register tonnage of merchant vessels under the laws of the United States.

4.  Service performed by an individual in the employ of his or her son, daughter, or spouse, including step relationships, and service performed by a child, or stepchild, under the age of 21 in the employ of his or her father or mother, or stepfather or stepmother.

5.  Service performed in the employ of the United States Government or of an instrumentality of the United States which is:

a.  Wholly or partially owned by the United States.

b.  Exempt from the tax imposed by s. 3301 of the Internal Revenue Code by virtue of any provision of federal law which specifically refers to such section, or the corresponding section of prior law, in granting such exemption; except that to the extent that the Congress shall permit states to require any instrumentalities of the United States to make payments into an unemployment fund under a state unemployment compensation law, all of the provisions of this law shall be applicable to such instrumentalities, and to services performed for such instrumentalities, in the same manner, to the same extent, and on the same terms as to all other employers, employing units, individuals, and services. If this state is not certified for any year by the Secretary of Labor under s. 3304 of the federal Internal Revenue Code, the payments required of such instrumentalities with respect to such year shall be refunded by the division from the fund in the same manner and within the same period as is provided in s. 443.141(6) with respect to contributions erroneously collected.

6.  Service performed in the employ of a state, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned by one or more states or political subdivisions, except as provided in paragraph (b), and any service performed in the employ of any instrumentality of one or more states or political subdivisions, to the extent that the instrumentality is, with respect to such service, immune under the Constitution of the United States from the tax imposed by s. 3301 of the Internal Revenue Code.

7.  Service performed in the employ of a corporation, community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda or otherwise attempting to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office, except as provided in paragraph (c).

8.  Service with respect to which unemployment compensation is payable under an unemployment compensation system established by an Act of Congress.

9.a.  Service performed in any calendar quarter in the employ of any organization exempt from income tax under s. 501(a) of the Internal Revenue Code, other than an organization described in s. 401(a), or under s. 521, if the remuneration for such service is less than $50.

b.  Service performed in the employ of a school, college, or university, if such service is performed by a student who is enrolled and is regularly attending classes at such school, college, or university.

10.  Service performed in the employ of a foreign government, including service as a consular or other officer or employee of a nondiplomatic representative.

11.  Service performed in the employ of an instrumentality wholly owned by a foreign government:

a.  If the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and

b.  The Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality exemption is claimed, grants an equivalent exemption with respect to similar service performed in the foreign country by employees of the United States Government and of instrumentalities thereof.

12.  Service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school chartered or approved pursuant to a state law; service performed as an intern in the employ of a hospital by an individual who has completed a 4-year course in a medical school chartered or approved pursuant to state law; and service performed by a patient of a hospital for such hospital.

13.  Service performed by an individual for a person as an insurance agent or as an insurance solicitor, if all such service performed by such individual for such person is performed for remuneration solely by way of commission, except for such services performed in accordance with 26 U.S.C.S. s. 3306(c)(7) and (8). For purposes of this subsection, those benefits excluded from the definition of wages pursuant to ¹subparagraphs (33)(b)2.-6., inclusive, shall not be considered remuneration.

14.  Service performed by an individual for a person as a real estate salesperson or agent, if all such service performed by such individual for such person is performed for remuneration solely by way of commission.

15.  Service performed by an individual under the age of 18 in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution.

16.  Service covered by an arrangement between the division and the agency charged with the administration of any other state or federal unemployment compensation law pursuant to which all services performed by an individual for an employing unit during the period covered by such employing unit's duly approved election are deemed to be performed entirely within such agency's state or under such federal law.

17.  Service performed by an individual who is enrolled at a nonprofit or public educational institution which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on as a student in a full-time program, taken for credit at such institution, which combines academic instruction with work experience, if such service is an integral part of such program, and such institution has so certified to the employer, except that this subparagraph does not apply to service performed in a program established for or on behalf of an employer or group of employers.

18.  Service performed by an individual for a person as a barber, if all such service performed by such individual for such person is performed for remuneration solely by way of commission.

19.  Casual labor not in the course of the employer's trade or business.

20.  Service performed by a speech therapist, occupational therapist, or physical therapist who is nonsalaried and working pursuant to a written contract with a home health agency as defined in s. 400.462.

21.  Service performed by a direct seller. For purposes of this subparagraph, the term "direct seller" means a person:

a.(I)  Who is engaged in the trade or business of selling or soliciting the sale of consumer products to buyers on a buy-sell basis or a deposit-commission basis, or on any similar basis, for resale in the home or in any other place that is not a permanent retail establishment; or

(II)  Who is engaged in the trade or business of selling or soliciting the sale of consumer products in the home or in any other place that is not a permanent retail establishment;

b.  Substantially all of whose remuneration for services described in sub-subparagraph a., whether or not paid in cash, is directly related to sales or other output, rather than to the number of hours worked; and

c.  Who performs such services pursuant to a written contract with the person for whom the services are performed, which contract provides that the person will not be treated as an employee with respect to such services for federal tax purposes.

22.  Service performed by a nonresident alien individual for the period he or she is temporarily present in the United States as a nonimmigrant under subparagraph (F) or subparagraph (J) of s. 101(a)(15) of the Immigration and Nationality Act, and which is performed to carry out the purpose specified in subparagraph (F) or subparagraph (J), as the case may be.

23.  Service performed by an individual for remuneration for a private, for-profit delivery or messenger service, if the individual:

a.  Is free to accept or reject jobs from the delivery or messenger service and the delivery or messenger service has no control over when the individual works;

b.  Is remunerated for each delivery, or the remuneration is based on factors that relate to the work performed, including receipt of a percentage of any rate schedule;

c.  Pays all expenses and the opportunity for profit or loss rests solely with the individual;

d.  Is responsible for operating costs, including fuel, repairs, supplies, and motor vehicle insurance;

e.  Determines the method of performing the service, including selection of routes and order of deliveries;

f.  Is responsible for the completion of a specific job and is liable for any failure to complete that job;

g.  Enters into a contract with the delivery or messenger service which specifies the relationship of the individual to the delivery or messenger service to be that of an independent contractor and not that of an employee; and

h.  Provides the vehicle used to perform the service.

24.  Service performed in agricultural labor by an individual who is an alien admitted to the United States to perform service in agricultural labor pursuant to ss. 101(a)(15)(H) and 214(c) of the Immigration and Nationality Act.

25.  Service performed by a person who is an inmate of a penal institution.

(22)  EMPLOYMENT OFFICE.--"Employment office" means a free public employment office or branch thereof operated by this or any other state as a part of a state-controlled system of public employment offices or by a federal agency charged with the administration of an unemployment compensation program or free public employment offices.

(23)  FARM.--"Farm" includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.

(24)  FUND.--"Fund" means the Unemployment Compensation Trust Fund created by this chapter, to which all contributions required and from which all benefits provided under this chapter shall be paid.

(25)  HOSPITAL.--"Hospital" means an institution which has been licensed, certified, or approved by the Agency for Health Care Administration as a hospital.

(26)  INSTITUTION OF HIGHER EDUCATION.--"Institution of higher education" means an educational institution which:

(a)  Admits as regular students only individuals having a certificate of graduation from a high school, or the recognized equivalent of such a certificate;

(b)  Is legally authorized in this state to provide a program of education beyond high school;

(c)  Provides an educational program for which it awards a bachelor's or higher degree, or provides a program which is acceptable for full credit toward such a degree, a program of postgraduate or postdoctoral studies, or a program of training to prepare students for gainful employment in a recognized occupation; and

(d)  Is a public or other nonprofit institution.

Notwithstanding any of the foregoing provisions of this subsection, all colleges and universities in this state and recognized as such by this state are institutions of higher education for purposes of this section.

(27)  INSURED WORK.--"Insured work" means employment for employers.

(28)  LEAVE OF ABSENCE.--The term "leave of absence" means a temporary break in service to an employer, for a specified period of time, during which the employing unit guarantees the same or a comparable position to the worker at the expiration of the leave.

(29)  MISCONDUCT.--"Misconduct" includes, but is not limited to, the following, which shall not be construed in pari materia with each other:

(a)  Conduct evincing such willful or wanton disregard of an employer's interests as is found in deliberate violation or disregard of standards of behavior which the employer has the right to expect of his or her employee; or

(b)  Carelessness or negligence of such a degree or recurrence as to manifest culpability, wrongful intent, or evil design or to show an intentional and substantial disregard of the employer's interests or of the employee's duties and obligations to his or her employer.

(30)  MONETARY DETERMINATION.--The term "monetary determination" means a determination of whether and in what amount a claimant is eligible for benefits based on the claimant's employment during the base period of the claim.

(31)  NONMONETARY DETERMINATION.--The term "nonmonetary determination" means a determination of the claimant's eligibility for benefits on all issues other than monetary entitlement and benefit overpayment.

(32)  NOT IN THE COURSE OF THE EMPLOYER'S TRADE OR BUSINESS.--"Not in the course of the employer's trade or business" means that which does not promote or advance the trade or business of the employer.

(33)  PAY PERIOD.--"Pay period" means a period of not more than 31 consecutive days for which a payment or remuneration is ordinarily made to the employee by the person employing him or her.

(34)  REASONABLE ASSURANCE.--The term "reasonable assurance" means a written or verbal agreement or an agreement between the employer and the worker understood through tradition within the trade or occupation or as defined in employer policy.

(35)  REIMBURSABLE EMPLOYER.--"Reimbursable employer" means an employer who is liable for payments in lieu of contributions as required by this chapter.

(36)  STATE.--"State" includes the states of the United States, the District of Columbia, Canada, the Commonwealth of Puerto Rico, and the Virgin Islands.

(37)  STATE LAW.--"State law" means the unemployment insurance law of any state, approved by the United States Secretary of Labor under s. 3304 of the Internal Revenue Code of 1954.

(38)  TEMPORARY LAYOFF.--The term "temporary layoff" means a job separation due to lack of work which does not exceed 8 weeks in duration and which has a fixed or approximate return to work date.

(39)  UNEMPLOYMENT.--"Unemployment" means:

(a)  An individual shall be deemed "totally unemployed" in any week during which he or she performs no services and with respect to which no earned income is payable to him or her, or shall be deemed "partially unemployed" in any week of less than full-time work if the earned income payable to him or her with respect to such week is less than his or her weekly benefit amount. The division shall prescribe regulations applicable to unemployed individuals making such distinctions in the procedures as to total unemployment, part-time unemployment, partial unemployment of individuals attached to their regular jobs, and other forms of short-time work, as the division deems necessary.

(b)  An individual's week of unemployment shall be deemed to commence only after his or her registration at an employment office, except as the division may by rule otherwise prescribe.

(40)  WAGES.--

(a)  "Wages" means all remuneration for employment, including commissions, bonuses, back pay awards, and the cash value of all remuneration paid in any medium other than cash. The reasonable cash value of remuneration in any medium other than cash shall be estimated and determined in accordance with rules prescribed by the division. After January 1, 1986, the term "wages" includes tips or gratuities which are received while performing services which constitute employment and are included in a written statement furnished to the employer pursuant to s. 6053(a) of the Internal Revenue Code of 1954.

(b)  "Wages" does not include:

1.  That part of remuneration which, after remuneration equal to $6,000 prior to January 1, 1983, and $7,000 after December 31, 1982, has been paid in a calendar year to an individual by an employer or his or her predecessor with respect to employment during any calendar year, is paid to such individual by such employer during such calendar year, unless that part of the remuneration is subject to a tax, under a federal law imposing the tax, against which credit may be taken for contributions required to be paid into a state unemployment fund. For the purposes of this subsection, the term "employment" includes services constituting employment under any employment security law of another state or of the Federal Government.

2.  The amount of any payment, with respect to services performed, to, or on behalf of, an individual in its employ under a plan or system established by an employing unit which makes provision for individuals in its employ generally or for a class or classes of such individuals, including any amount paid by an employing unit for insurance or annuities, or into a fund, to provide for any such payment, on account of:

a.  Sickness or accident disability, but, in the case of payments made to an employee or any of his or her dependents, this subparagraph shall exclude from the term "wages" only those payments received under a workers' compensation law.

b.  Medical and hospitalization expenses in connection with sickness or accident disability.

c.  Death, provided the individual in its employ:

(I)  Has not the option to receive, instead of provision for such death benefit, any part of such payment or, if such death benefit is insured, any part of the premiums, or contributions to premiums, paid by his or her employing unit; and

(II)  Has not the right, under the provisions of the plan or system or policy of insurance providing for such death benefit, to assign such benefit or to receive cash consideration in lieu of such benefit either upon his or her withdrawal from the plan or system providing for such benefit or upon termination of such plan or system or policy of insurance or of his or her services with such employing unit.

3.  The amount of any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability, made by an employing unit to, or on behalf of, an individual performing services for it after the expiration of 6 calendar months following the last calendar month in which the individual performed services for such employing unit.

4.  The payment by an employing unit, without deduction from the remuneration of the individual in its employ, of the tax imposed upon an individual in its employ under s. 3101 of the federal Internal Revenue Code with respect to services performed.

5.  The value of:

a.  Meals furnished to an employee or the employee's spouse or dependents by the employer on the business premises of the employer for the convenience of the employer; or

b.  Lodging furnished to an employee or the employee's spouse or dependents by the employer on the business premises of the employer for the convenience of the employer when such lodging is included as a condition of employment.

6.  The amount of any payment made by an employing unit to, or on behalf of, an individual performing services for it or a beneficiary of such individual:

a.  From or to a trust described in s. 401(a) of the Internal Revenue Code of 1954 which is exempt from tax under s. 501(a) at the time of such payment unless such payment is made to an employee of the trust as remuneration for services rendered as such employee and not as a beneficiary of the trust;

b.  Under or to an annuity plan which, at the time of such payment, is a plan described in s. 403(a) of the Internal Revenue Code of 1954;

c.  Under a simplified employee pension if, at the time of the payment, it is reasonable to believe that the employee will be entitled to a deduction under s. 219(b)(2) of the Internal Revenue Code of 1954 for such payment;

d.  Under or to an annuity contract described in s. 403(b) of the Internal Revenue Code of 1954, other than a payment for the purchase of such contract which is made by reason of a salary reduction agreement, whether evidenced by a written instrument or otherwise;

e.  Under or to an exempt governmental deferred compensation plan as described in s. 3121(v)(3) of the Internal Revenue Code of 1954; or

f.  To supplement pension benefits under a plan or trust described in any of the foregoing provisions of this subparagraph to take into account some portion or all of the increase in the cost of living, as determined by the United States Secretary of Labor, since retirement, but only if such supplemental payments are under a plan which is treated as a welfare plan under s. 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974.

g.  Under a cafeteria plan, within the meaning of s. 125 of the Internal Revenue Code of 1986, as amended, if such payment would not be treated as wages without regard to such plan and it is reasonable to believe that, if s. 125 of the Internal Revenue Code of 1986, as amended, applied for purposes of this section, s. 125 of the Internal Revenue Code of 1986, as amended, would not treat any wages as constructively received.

h.  Any payment made, or benefit provided, to or for the benefit of an employee if at the time of such payment or provision of benefit it is reasonable to believe that the employee will be able to exclude such payment or benefit from income under s. 127 of the Internal Revenue Code of 1986, as amended.

(41)  WEEK.--"Week" means such period of 7 consecutive days as the division may by rule prescribe. The division may by rule prescribe that a week shall be deemed to be "in," "within," or "during" that benefit year which includes the greater part of such week.

(42)  HIGH QUARTER.--"High quarter" means that quarter in the base period in which the claimant had the greatest amount of wages paid, regardless of the number of employers paying wages in that quarter.

²(43)  VOLUNTARY CONTRIBUTION.--"Voluntary contribution" means any payment made to the Unemployment Compensation Trust Fund in excess of any payments required under this chapter.

History.--s. 3, ch. 18402, 1937; s. 1, ch. 19637, 1939; CGL 1940 Supp. 4151(490); s. 3, ch. 20685, 1941; s. 1, ch. 21983, 1943; s. 7, ch. 22858, 1945; s. 1, ch. 24085, 1947; s. 10, ch. 26484, 1951; s. 1, ch. 26878, 1951; ss. 1, 2, ch. 26879, 1951; ss. 1, 2, ch. 28242, 1953; ss. 1, 2, chs. 29771, 29772, 1955; ss. 1, 2, 3, ch. 57-228; ss. 1, 2, ch. 61-228; s. 2, ch. 61-119; s. 1, ch. 61-132; s. 1, ch. 63-56; ss. 1, 2, ch. 63-155; s. 1, ch. 65-196; ss. 17, 35, ch. 69-106; ss. 1, 2, 3, ch. 71-225; s. 1, ch. 71-226; s. 165, ch. 71-377; s. 2, ch. 73-283; s. 117, ch. 73-333; s. 1, ch. 74-198; s. 1, ch. 75-39; s. 19, ch. 77-121; s. 1, ch. 77-262; s. 1, ch. 77-393; s. 1, ch. 77-399; s. 3, ch. 78-386; s. 21, ch. 79-7; s. 181, ch. 79-400; s. 1, ch. 80-50; ss. 2, 8, 9, ch. 80-95; ss. 1, 2, ch. 80-345; s. 282, ch. 81-259; s. 1, ch. 82-81; s. 1, ch. 83-10; s. 9, ch. 83-174; s. 1, ch. 83-186; s. 1, ch. 84-123; s. 1, ch. 84-200; s. 1, ch. 85-22; s. 68, ch. 85-81; s. 2, ch. 85-126; s. 1, ch. 86-227; s. 1, ch. 87-383; s. 2, ch. 88-289; s. 1, ch. 93-153; s. 1, ch. 94-347; s. 1, ch. 96-287; s. 1, ch. 96-374; ss. 1, 2, 10, ch. 96-378; ss. 1, 3, ch. 96-411; s. 19, ch. 96-423; s. 2, ch. 97-29; s. 1058, ch. 97-103; s. 4, ch. 98-149; s. 1, ch. 98-154; s. 212, ch. 99-8.

¹Note.--Redesignated as subparagraphs (40)(b)2.-6. by s. 4, ch. 98-149.

²Note.--Repealed by s. 10, ch. 96-378.

Note.--Former s. 443.03.

443.041  Waiver of rights; fees; privileged communications.--

(1)  WAIVER OF RIGHTS VOID.--Any agreement by an individual to waive, release, or commute her or his rights to benefits or any other rights under this chapter shall be void. Any agreement by an individual in the employ of any person or concern to pay all or any portion of any employer's contributions, required under this chapter from such employer, shall be void. No employer shall directly or indirectly make or require or accept any deduction from wages to finance the employer's contributions required from her or him, or require or accept any waiver of any right hereunder by any individual in her or his employ. Any employer or officer or agent of an employer who violates any provision of this subsection shall be guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.

(2)  FEES.--

(a)  No individual claiming benefits shall be charged fees of any kind in any proceeding under this chapter by the commission or division or their representatives, or by any court or any officer thereof, except as hereinafter provided. Any individual claiming benefits in any proceeding before the commission or division, or representatives of either, or a court may be represented by counsel or duly authorized agent, but no such counsel or agent shall either charge or receive for such services more than an amount approved by the commission or division or by the court.

(b)  An attorney at law representing a claimant for benefits in any district court of appeal of this state or in the Supreme Court of Florida is entitled to counsel fees payable by the division as fixed by the court if the petition for review or appeal is initiated by the claimant and results in a decision awarding more benefits than did the decision from which appeal was taken. The amount of the fee may not exceed 50 percent of the regular benefits awarded under ¹s. 443.111(4)(a) during the benefit year.

(c)  Attorneys' fees awarded under this section shall be paid by the division out of employment security administration funds as a part of the costs of administration of this chapter and may be paid directly to the attorney for the claimant in a lump sum. The division or commission may not pay any other fees or costs in connection with an appeal.

(d)  Any person, firm or corporation who or which seeks or receives any remuneration or gratuity for any services rendered on behalf of a claimant, except as allowed by this section and in an amount approved by the division or commission or by a court, shall be guilty of a misdemeanor. Any person, firm or corporation who or which shall solicit the business of appearing on behalf of a claimant, or shall make it a business to solicit employment for another in connection with any claim for benefits under this chapter, shall be guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.

(3)  PRIVILEGED COMMUNICATIONS.--All letters, reports, communications, or any other matters, either oral or written, between an employer and an employee or between the division and any of its agents, representatives, or employees which are written, sent, delivered, or made in connection with the requirements and administration of this chapter, are absolutely privileged and may not be the subject matter or basis for any suit for slander or libel in any court of the state.

History.--s. 16, ch. 18402, 1937; s. 11, ch. 19637, 1939; CGL 1940 Supp. 4151(503), 8135(42)-(44); s. 15, ch. 20685, 1941; s. 10, ch. 26879, 1951; s. 4, ch. 57-268; ss. 17, 35, ch. 69-106; s. 371, ch. 71-136; s. 28, ch. 79-7; s. 186, ch. 79-400; ss. 1, 8, 9, ch. 80-95; s. 11, ch. 91-269; s. 2, ch. 94-347; s. 140, ch. 97-103.

¹Note.--Redesignated as s. 443.111(5)(a) by s. 5, ch. 96-378, and s. 21, ch. 96-423.

Note.--Former s. 443.16.

443.051  Benefits not alienable; exception, child support intercept.--

(1)  DEFINITIONS.--As used in this section:

(a)  "Unemployment compensation" means any compensation payable under the state law, including amounts payable pursuant to an agreement under any federal law providing for compensation, assistance, or allowances with respect to unemployment.

(b)  "Child support obligations" includes only obligations which are being enforced pursuant to a plan described in s. 454 of the Social Security Act which has been approved by the Secretary of Health and Human Services under Part D of Title IV of the Social Security Act.

(c)  "State or local child support enforcement agency" means any agency of a state or political subdivision thereof which enforces child support obligations.

(2)  BENEFITS NOT ALIENABLE.--Except as provided in subsection (3), benefits due under this chapter shall not be assigned, pledged, encumbered, released, or commuted and shall, except as otherwise provided in this chapter, be exempt from all claims of creditors and from levy, execution, or attachment, or other remedy for recovery or collection of a debt, which exemption may not be waived.

(3)  EXCEPTION, CHILD SUPPORT INTERCEPT.--

(a)  The division shall require each individual filing a new claim for unemployment compensation to disclose at the time of filing such claim whether or not she or he owes child support obligations which are being enforced by a state or local child support enforcement agency. If any applicant discloses that she or he owes child support obligations and she or he is determined to be eligible for unemployment compensation benefits, the division shall notify the state or local child support enforcement agency enforcing such obligation.

(b)  The division shall deduct and withhold from any unemployment compensation otherwise payable to an individual who owes child support obligations:

1.  The amount specified by the individual to the division to be deducted and withheld under this section;

2.  The amount determined pursuant to an agreement submitted to the division under s. 454(20)(B)(i) of the Social Security Act by the state or local child support enforcement agency; or

3.  Any amount otherwise required to be deducted and withheld from such unemployment compensation through legal process as defined in s. 459 of the Social Security Act.

(c)  The division shall pay any amount deducted and withheld under paragraph (b) to the appropriate state or local child support enforcement agency.

(d)  Any amount deducted and withheld under this subsection shall for all purposes be treated as if it were paid to the individual as unemployment compensation and paid by such individual to the state or local child support enforcement agency for child support obligations.

(e)  Each state or local child support enforcement agency shall reimburse the state agency charged with the administration of the Unemployment Compensation Law for the administrative costs incurred by the division under this subsection which are attributable to child support obligations being enforced by the state or local child support enforcement agency.

History.--s. 17, ch. 18402, 1937; CGL 1940 Supp. 4151(504); ss. 1, 8, 9, ch. 80-95; s. 1, ch. 82-91; s. 75, ch. 83-218; s. 141, ch. 97-103; s. 35, ch. 98-397.

Note.--Former s. 443.17.

443.061  Saving clause.--The Legislature reserves the right to amend or repeal all or any part of this chapter at any time; and there shall be no vested private right of any kind against such amendment or repeal. All the rights, privileges or immunities conferred by this chapter or by acts done pursuant thereto, shall exist subject to the power of the Legislature to amend or repeal this chapter at any time.

History.--s. 20, ch. 18402, 1937; CGL 1940 Supp. 4151(508); ss. 1, 8, 9, ch. 80-95.

Note.--Former s. 443.21.

443.071  Penalties.--

(1)  Whoever makes a false statement or representation, knowing it to be false, or knowingly fails to disclose a material fact to obtain or increase any benefits or other payment under this chapter or under an employment security law of any other state, of the Federal Government, or of a foreign government, either for herself or himself or for any other person, is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084; and each such false statement or representation or failure to disclose a material fact shall constitute a separate offense.

(2)  Any employing unit or any officer or agent of any employing unit or any other person who makes a false statement or representation, knowing it to be false, or who knowingly fails to disclose a material fact, to prevent or reduce the payment of benefits to any individual entitled thereto, or to avoid becoming or remaining subject hereto, or to avoid or reduce any contribution or other payment required from an employing unit under this chapter is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.

(3)  Any employing unit or any officer or agent of any employing unit or any other person who fails to furnish any reports required hereunder or to produce or permit the inspection of or copying of records as required hereunder, or who fails or refuses, within 6 months after written demand therefor by the division, to keep and maintain the payroll records required by this chapter and by rule of the division, or who willfully fails or refuses to make any contribution or other payment required from an employing unit under this chapter is guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.

(4)  Any person who shall willfully violate any provision of this chapter or any order or rule hereunder, the violation of which is made unlawful or the observance of which is required under the terms of this chapter, and for which a penalty is neither prescribed hereunder nor provided by any other applicable statute, is guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083.

(5)  In any prosecution or action under the provisions of this section, the signature of a person on a document, letter, or other writing shall constitute prima facie evidence of such person's identity if the following conditions exist:

(a)  The person gives her or his name, residence address, home telephone number, present or former place of employment, sex, date of birth, social security number, height, weight, and race.

(b)  The signature of such person is witnessed by an agent or employee of the division at the time the document, letter, or other writing is filed.

History.--s. 18, ch. 18402, 1937; CGL 1940 Supp. 4151(510), 8135(45), (46), (47); s. 16, ch. 20685, 1941; s. 11, ch. 26879, 1951; s. 1, ch. 29770, 1955; ss. 17, 35, ch. 69-106; s. 372, ch. 71-136; s. 2, ch. 75-121; s. 1, ch. 78-295; s. 7, ch. 79-308; ss. 1, 8, 9, ch. 80-95; s. 142, ch. 97-103.

Note.--Former s. 443.22.

443.091  Benefit eligibility conditions.--

(1)  An unemployed individual shall be eligible to receive benefits with respect to any week only if the division finds that:

(a)  She or he has made a claim for benefits with respect to such week in accordance with such rules as the division may prescribe.

(b)  She or he has registered for work at, and thereafter continued to report at, the division, which shall be responsible for notification of the Division of Jobs and Benefits in accordance with such rules as the division may prescribe; except that the division may, by rule not inconsistent with the purposes of this law, waive or alter either or both of the requirements of this subsection as to individuals attached to regular jobs; but no such rule shall conflict with s. 443.111(1).

(c)1.  She or he is able to work and is available for work. In order to assess eligibility for a claimed week of unemployment, the division shall develop criteria to determine a claimant's ability to work and availability for work.

2.  Notwithstanding any other provisions in this section, no otherwise eligible individual shall be denied benefits for any week because she or he is in training with the approval of the division, nor shall such individual be denied benefits with respect to any week in which she or he is in training with the approval of the division by reason of the application of provisions in subparagraph 1. relating to availability for work, or the provisions of s. 443.101(2) relating to failure to apply for, or refusal to accept, suitable work. Training may be approved by the division in accordance with criteria prescribed by rule. A claimant's eligibility during approved training is contingent upon satisfying eligibility conditions prescribed by rule.

3.  Notwithstanding any other provision of this chapter, an individual who is in training approved under s. 236(a)(1) of the Trade Act of 1974, as amended, may not be determined to be ineligible or disqualified for benefits with respect to her or his enrollment in such training or because of leaving work which is not suitable employment to enter such training. For the purposes of this subparagraph, the term "suitable employment" means, with respect to a worker, work of a substantially equal or higher skill level than the worker's past adversely affected employment, as defined for purposes of the Trade Act of 1974, as amended, the wages for which are not less than 80 percent of the worker's average weekly wage as determined for purposes of the Trade Act of 1974, as amended.

4.  Notwithstanding any other provision of this section, an otherwise eligible individual shall not be denied benefits for any week by reason of the application of subparagraph 1. because she or he is before any court of the United States or any state pursuant to a lawfully issued summons to appear for jury duty.

(d)  She or he participates in reemployment services, such as job search assistance services, whenever the individual has been determined, pursuant to a profiling system established by rule of the division, to be likely to exhaust regular benefits and to be in need of reemployment services.

(e)  She or he has been unemployed for a waiting period of 1 week. No week shall be counted as a week of unemployment for the purposes of this subsection:

1.  Unless it occurs within the benefit year which includes the week with respect to which she or he claims payment of benefits.

2.  If benefits have been paid with respect thereto.

3.  Unless the individual was eligible for benefits with respect thereto as provided in this section and s. 443.101 except for the requirements of this subsection and of s. 443.101(5).

(f)  She or he has been paid wages for insured work equal to 1.5 times her or his high quarter wages during her or his base period, except that an unemployed individual is not eligible to receive benefits if the base period wages are less than $3,400. As amended by this act, this paragraph applies only to benefit years beginning on or after July 1, 1996.

(2)  No individual may receive benefits in a benefit year unless, subsequent to the beginning of the next preceding benefit year during which she or he received benefits, she or he performed service, whether or not in employment as defined in s. 443.036, and earned remuneration for such service in an amount equal to not less than 3 times her or his weekly benefit amount as determined for her or his current benefit year.

(3)  Benefits based on service in employment defined in s. 443.036(21)(b) and (c) shall be payable in the same amount, on the same terms, and subject to the same conditions as benefits payable on the basis of other service subject to this chapter, except that:

(a)  Benefits shall not be paid based on services in an instructional, research, or principal administrative capacity for an educational institution or an institution of higher education for any week of unemployment commencing during the period between 2 successive academic years; during a similar period between two regular terms, whether or not successive; or during a period of paid sabbatical leave provided for in the individual's contract, to any individual, if such individual performs such services in the first of such academic years or terms and there is a contract or a reasonable assurance that such individual will perform services in any such capacity for any educational institution or institution of higher education in the second of such academic years or terms.

(b)  Benefits shall not be based on services in any other capacity for an educational institution or an institution of higher education to any individual for any week which commences during a period between 2 successive academic years or terms if such individual performs such services in the first of the academic years or terms and there is a reasonable assurance that such individual will perform such services in the second of the academic years or terms; except that, if compensation is denied to any individual under this paragraph and such individual was not offered an opportunity to perform such services for the educational institution for the second of such academic years or terms, that individual shall be entitled to a retroactive payment of compensation for each week for which the individual filed a timely claim for compensation and for which compensation was denied solely by reason of this paragraph.

(c)  Benefits shall not be paid, based on services provided to an educational institution or institution of higher learning, to any individual for any week which commences during an established and customary vacation period or holiday recess if such individual performs any services described in paragraph (a) or paragraph (b) in the period immediately before such vacation period or holiday recess and there is a reasonable assurance that such individual will perform any such service in the period immediately following such vacation period or holiday recess.

(d)  Benefits shall not be payable on the basis of services in any such capacities as specified in paragraphs (a), (b), and (c) to any individual who performed such services in an educational institution while in the employ of a governmental agency or governmental entity which is established and operated exclusively for the purpose of providing such services to one or more educational institutions.

(e)  Benefits shall not be payable on the basis of services in any such capacities as specified in paragraphs (a), (b), (c), and (d) to any individual who provided such services to or on behalf of an educational institution, or an institution of higher education.

(f)  As used in this subsection, the term "fixed contract" means a written agreement of employment for a specified period of time, and the term "continuing contract" means a written agreement that is automatically renewed until terminated by one of the parties to the contract.

(4)  In the event of national emergency, in the course of which the Federal Emergency Unemployment Payment Plan is, at the request of the Governor, invoked for all or any part of the state, such plan shall supersede the procedures prescribed by this chapter, and by rules adopted hereunder, and the division shall act as the Florida agency for the United States Department of Labor in the administration of such plan.

(5)  Benefits shall not be paid to any individual on the basis of any service, 90 percent or more of which consists of participating in sports or athletic events or training, or preparing to so participate, for any week which commences during the period between two successive sport seasons (or similar periods) if such individual performed such service in the first of such seasons (or similar periods) and there is a reasonable assurance that such individual will perform such services in the later of such seasons (or similar periods).

(6)  With respect to weeks of unemployment beginning on or after January 1, 1978, wages for insured work shall include wages paid for previously uncovered services. For the purposes of this subsection, except to the extent that assistance under Title II of the Emergency Jobs and Unemployment Assistance Act of 1974 was paid on the basis of such services, the term "previously uncovered services" means services:

(a)  Which were not employment as defined in this chapter prior to January 1, 1978, and were not services covered pursuant to s. 443.121(3) at any time during the 1-year period ending December 31, 1975; and

(b)  Which are:

1.  Agricultural labor or domestic service as defined in s. 443.036; or

2.  Services performed by an employee of this state or a political subdivision thereof, as provided in s. 443.036(21)(b), or by an employee of a nonprofit educational institution which is not an institution of higher education.

(7)  Benefits paid to any individual whose base period wages include wages for previously uncovered services, as defined in subsection (6), shall not be charged to the employer or the employer's experience rating account, to the extent that such individual would not have been eligible to receive such compensation had the state not provided for payment of compensation on the basis of such previously uncovered services, and provided benefits shall be paid for such previously uncovered service only to the extent that the division determines that the unemployment compensation fund may be reimbursed for such benefits pursuant to Pub. L. No. 94-566, s. 121.

History.--s. 5, ch. 18402, 1937; s. 3, ch. 19637, 1939; CGL 1940 Supp. 4151(492); s. 5, ch. 20685, 1941; s. 3, ch. 21983, 1943; s. 3, ch. 26879, 1951; s. 3, ch. 29771, 1955; s. 2, ch. 57-247; s. 3, ch. 59-55; s. 2, ch. 61-132; ss. 17, 35, ch. 69-106; s. 5, ch. 71-225; s. 2, ch. 75-39; s. 3, ch. 77-262; s. 3, ch. 77-399; s. 1, ch. 77-420; s. 2, ch. 78-386; ss. 3, 8, 9, ch. 80-95; s. 2, ch. 82-91; s. 2, ch. 83-10; s. 1, ch. 84-40; s. 1, ch. 84-279; s. 1, ch. 85-114; s. 1, ch. 88-100; s. 3, ch. 88-289; s. 1, ch. 90-9; s. 1, ch. 90-89; s. 3, ch. 94-347; s. 3, ch. 96-378; s. 20, ch. 96-423; s. 1059, ch. 97-103; s. 5, ch. 98-149; s. 2, ch. 98-154.

Note.--Former s. 443.05.

443.101  Disqualification for benefits.--An individual shall be disqualified for benefits:

(1)(a)  For the week in which he or she has voluntarily left his or her work without good cause attributable to his or her employing unit or in which the individual has been discharged by his or her employing unit for misconduct connected with his or her work, if so found by the division. The term "work," as used in this paragraph, means any work, whether full-time, part-time, or temporary.

1.  Disqualification for voluntarily quitting shall continue for the full period of unemployment next ensuing after he or she has left his or her full-time, part-time, or temporary work voluntarily without good cause and until such individual has earned income equal to or in excess of 17 times his or her weekly benefit amount; the term "good cause" as used in this subsection includes only such cause as is attributable to the employing unit or which consists of illness or disability of the individual requiring separation from his or her work. No other disqualification may be imposed. An individual shall not be disqualified under this subsection for voluntarily leaving temporary work to return immediately when called to work by the permanent employing unit that temporarily terminated his or her work within the previous 6 calendar months.

2.  Disqualification for being discharged for misconduct connected with his or her work shall continue for the full period of unemployment next ensuing after having been discharged and until such individual has become reemployed and has earned income not less than 17 times his or her weekly benefit amount and for not more than 52 weeks that immediately follow such week, as determined by the division in each case according to the circumstances in each case or the seriousness of the misconduct, pursuant to rules of the division enacted for determinations of disqualification for benefits for misconduct.

(b)  For any week with respect to which the division finds that his or her unemployment is due to a suspension for misconduct connected with the individual's work.

(c)  For any week with respect to which the division finds that his or her unemployment is due to a leave of absence, if such leave was voluntarily initiated by such individual.

(d)  For any week with respect to which the division finds that his or her unemployment is due to a discharge for misconduct connected with the individual's work, consisting of drug use, as evidenced by a positive, confirmed drug test.

(2)  If the division finds that the individual has failed without good cause either to apply for available suitable work when so directed by the division or employment office, or to accept suitable work when offered to him or her, or to return to the individual's customary self-employment when so directed by the division, such disqualification shall continue for the full period of unemployment next ensuing after he or she has failed without good cause either to apply for available suitable work, or to accept suitable work, or to return to his or her customary self-employment, pursuant to this subsection, and until such individual has earned income equal to or in excess of 17 times his or her weekly benefit amount. The division shall by rule provide criteria for determining the "suitability of work," as used in this section. The division in developing such rules shall consider the duration of a claimant's unemployment in determining the suitability of work and the suitability of proposed rates of compensation for available work. Further, after an individual has received 25 weeks of benefits in a single year, suitable work shall be a job which pays the minimum wage and is 120 percent or more of the weekly benefit amount the individual is drawing.

(a)  In determining whether or not any work is suitable for an individual, the division shall consider the degree of risk involved to his or her health, safety, and morals; his or her physical fitness and prior training; the individual's experience and prior earnings; his or her length of unemployment and prospects for securing local work in his or her customary occupation; and the distance of the available work from his or her residence.

(b)  Notwithstanding any other provisions of this chapter, no work shall be deemed suitable and benefits shall not be denied under this chapter to any otherwise eligible individual for refusing to accept new work under any of the following conditions:

1.  If the position offered is vacant due directly to a strike, lockout, or other labor dispute.

2.  If the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality.

3.  If as a condition of being employed, the individual would be required to join a company union or to resign from or refrain from joining any bona fide labor organization.

(c)  If the division finds that an individual has been rejected for offered employment as the direct result of a positive, confirmed drug test required as a condition of employment, such individual shall be disqualified for refusing to accept an offer of suitable work.

(3)  For any week with respect to which he or she is receiving or has received remuneration in the form of:

(a)  Wages in lieu of notice;

(b)1.  Compensation for temporary total disability or permanent total disability under the workers' compensation law of any state or under a similar law of the United States.

2.  However, if the remuneration referred to in paragraphs (a) and (b) is less than the benefits which would otherwise be due under this chapter, he or she shall be entitled to receive for such week, if otherwise eligible, benefits reduced by the amount of such remuneration.

(4)  For any week with respect to which the division finds that his or her total or partial unemployment is due to a labor dispute in active progress which exists at the factory, establishment, or other premises at which he or she is or was last employed; except that this subsection shall not apply if it is shown to the satisfaction of the division that:

(a)1.  He or she is not participating in, financing, or directly interested in the labor dispute which is in active progress; however, the payment of regular union dues shall not be construed as financing a labor dispute within the meaning of this section; and

2.  He or she does not belong to a grade or class of workers of which immediately before the commencement of the labor dispute there were members employed at the premises at which the labor dispute occurs any of whom are participating in, financing, or directly interested in the dispute; if in any case separate branches of work are commonly conducted as separate businesses in separate premises, or are conducted in separate departments of the same premises, each department shall, for the purpose of this subsection, be deemed to be a separate factory, establishment, or other premise.

(b)  His or her total or partial unemployment results from a lockout by his or her employer. For the purposes of this section, the term "lockout" shall mean a situation where employees have not gone on strike, nor have employees notified the employer of a date certain for a strike, but where employees have been denied entry to the factory, establishment, or other premises of employment by the employer. However, benefits shall not be payable under this paragraph if the lockout action was taken in response to threats, actions, or other indications of impending damage to property and equipment or possible physical violence by employees or in response to actual damage or violence or a substantial reduction in production instigated or perpetrated by employees.

(5)  For any week with respect to which or a part of which he or she has received or is seeking unemployment benefits under an unemployment compensation law of another state or of the United States; for the purposes of this subsection, an unemployment compensation law of the United States is any law of the United States which provides for payment of any type and in any amounts for periods of unemployment due to lack of work; however, if the appropriate agency of such other state or of the United States finally determines that he or she is not entitled to such unemployment benefits, this disqualification shall not apply.

(6)  For a period of not to exceed 1 year from the date of the discovery by the division of the making of any false or fraudulent representation for the purpose of obtaining benefits contrary to the provisions of this chapter, constituting a violation within the intent of s. 443.071; any such disqualification may be appealed from in the same manner as from any other disqualification imposed hereunder. A conviction by any court of competent jurisdiction in this state of the offense prohibited or punished by s. 443.071 shall be conclusive upon the appeals referee and the commission of the making of such false or fraudulent representation for which disqualification is imposed hereunder.

(7)  If the division finds that the individual is an alien, unless such alien is an individual who has been lawfully admitted for permanent residence or otherwise is permanently residing in the United States under color of law (including an alien who is lawfully present in the United States as a result of the application of the provisions of s. 203(a)(7) or s. 212(d)(5) of the Immigration and Nationality Act), provided that any modifications to the provisions of s. 3304(a)(14) of the Federal Unemployment Tax Act, as provided by Pub. L. No. 94-566, which specify other conditions or other effective dates than those stated herein for the denial of benefits based on services performed by aliens, and which modifications are required to be implemented under state law as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act, shall be deemed applicable under the provisions of this section, provided:

(a)  Any data or information required of individuals applying for benefits to determine whether benefits are not payable to them because of their alien status shall be uniformly required from all applicants for benefits; and

(b)  In the case of an individual whose application for benefits would otherwise be approved, no determination that benefits to such individual are not payable because of his or her alien status shall be made except upon a preponderance of the evidence.

(c)  If the division finds that the individual has refused without good cause an offer of resettlement or relocation, which offer provides for suitable employment for such individual notwithstanding the distance of such relocation, resettlement, or employment from the current location of such individual in this state, such disqualification shall continue for the week in which such failure occurred and for not more than 17 weeks immediately following such week, or a reduction by not more than 5 weeks from the duration of benefits, as determined by the division in each case.

¹(8)  For any week with respect to which he or she has received, from a base period employer, benefits from a retirement, pension, or annuity program embodied in a union contract or either a public or private employee benefit program, except:

(a)  For any week in which benefits from a retirement, pension, or annuity program, as referred to in this subsection, are less than the weekly benefits which would otherwise be due under this chapter, he or she shall be entitled to receive for such week, if otherwise eligible, benefits reduced by the amount of benefits from the retirement, pension, or annuity program, prorated to a weekly basis;

(b)  For any week in which an individual has received benefits from a retirement, pension, or annuity program, as referred to in this subsection, for which program he or she has paid at least one-half of the contributions, the individual shall be entitled to receive for such week, if otherwise eligible, benefits reduced by one-half of the amount of benefits from the retirement, pension, or annuity program, prorated on a weekly basis; or

(c)  For any week in which he or she has received benefits from a retirement, pension, or annuity program under the United States Social Security Act, for which program he or she has paid any contribution, there shall be no reduction in benefits because of the contribution. This paragraph applies only to weeks of unemployment beginning on or after July 5, 1992.

For the purpose of this subsection, benefits from the United States Social Security Act, a disability benefit program, or any other similar periodic payment that is based on the previous work of such individual shall be considered as retirement income, except as provided in paragraph (c).

(9)  If the individual was terminated from his or her work for violation of any criminal law punishable by imprisonment, or for any dishonest act, in connection with his or her work, as follows:

(a)  If the division or the Unemployment Appeals Commission finds that the individual was terminated from his or her work for violation of any criminal law punishable by imprisonment in connection with his or her work, and the individual has been found guilty of the offense, has made an admission of guilt in a court of law, or has entered a plea of no contest, the individual shall not be entitled to unemployment compensation for up to 52 weeks, pursuant to rules adopted by the division, and until he or she has earned income equal to or in excess of 17 times his or her weekly benefit amount. If, prior to an adjudication of guilt, an admission of guilt, or a plea of no contest, the employer can show before a hearing examiner or appeals referee that the arrest was due to a crime against the employer or the employer's business and, after considering all the evidence, the hearing examiner or appeals referee finds misconduct in connection with the individual's work, the individual shall not be entitled to unemployment compensation.

(b)  If the division or the Unemployment Appeals Commission finds that the individual was terminated from work for any dishonest act in connection with his or her work, the individual shall not be entitled to unemployment compensation for up to 52 weeks, pursuant to rules adopted by the division, and until he or she has earned income equal to or in excess of 17 times his or her weekly benefit amount. In addition, should the employer terminate an individual as a result of a dishonest act in connection with his or her work and the hearing examiner or appeals referee finds misconduct in connection with his or her work, the individual shall not be entitled to unemployment compensation.

With respect to an individual so disqualified for benefits, the account of the terminating employer, if such employer is in the base period, shall be noncharged at the time the disqualification is imposed.

(10)  Subject to the requirements of this subsection if the claim is made on the basis of loss of employment as a leased employee for an employee leasing company or as a temporary employee for a temporary help firm.

(a)  As used in this subsection, the term:

1.  "Temporary help firm" means a firm that hires its own employees and assigns them to clients to support or supplement the client's workforce in work situations such as employee absences, temporary skill shortages, seasonal workloads, and special assignments and projects. The term also includes a firm created by an entity licensed under s. 125.012(6), which hires employees assigned by a union for the purpose of supplementing or supporting the workforce of the temporary help firm's clients. The term does not include employee leasing companies regulated under part XI of chapter 468.

2.  "Temporary employee" means an employee assigned to work for the clients of a temporary help firm.

3.  "Leased employee" means an employee assigned to work for the clients of an employee leasing company regulated under part XI of chapter 468.

(b)  A temporary or leased employee will be deemed to have voluntarily quit employment and will be disqualified for benefits under subparagraph (1)(a)1. if, upon conclusion of his or her latest assignment, the temporary or leased employee, without good cause, failed to contact the temporary help or employee-leasing firm for reassignment, provided that the employer advised the temporary or leased employee at the time of hire and that the leased employee is notified also at the time of separation that he or she must report for reassignment upon conclusion of each assignment, regardless of the duration of the assignment, and that unemployment benefits may be denied for failure to do so.

(11)  If an individual is discharged from employment for drug use as evidenced by a positive, confirmed drug test as provided in paragraph (1)(d), or is rejected for offered employment because of a positive, confirmed drug test as provided in paragraph (2)(c), test results and chain of custody documentation provided to the employer by a licensed and approved drug-testing laboratory will be self-authenticating and admissible in unemployment compensation hearings, and such evidence will create a rebuttable presumption that the individual used, or was using, controlled substances, subject to the following conditions:

(a)  To qualify for the presumption described in this subsection, an employer must have implemented a drug-free workplace program under ss. 440.101 and 440.102, and must submit proof that the employer has qualified for the insurance discounts provided under s. 627.0915, as certified by the insurance carrier or self-insurance unit. In lieu thereof, an employer who does not fit the definition of "employer" in s. 440.102 may qualify for the presumption provided that the employer is in compliance with equivalent or more stringent drug-testing standards established by federal law or regulation.

(b)  Only laboratories licensed and approved as provided in s. 440.102(9), or as provided by equivalent or more stringent licensing requirements established by federal law or regulation may perform such tests.

(c)  Disclosure of drug test results and other information pertaining to drug testing of individuals who claim or receive compensation under this chapter shall be governed by the provisions of s. 443.1715.

History.--s. 6, ch. 18402, 1937; s. 4, ch. 19637, 1939; CGL 1940 Supp. 4151(493); s. 6, ch. 20685, 1941; s. 4, ch. 21983, 1943; s. 1, ch. 24083, 1947; s. 3, ch. 28242, 1953; s. 1, ch. 63-327; s. 1, ch. 63-157; s. 1, ch. 65-45; s. 1, ch. 65-114; s. 1, ch. 65-115; s. 1, ch. 65-244; s. 1, ch. 65-411; ss. 17, 35, ch. 69-106; s. 1, ch. 72-190; s. 4, ch. 77-262; s. 4, ch. 77-399; s. 1, ch. 77-424; s. 1, ch. 78-386; s. 22, ch. 79-7; s. 74, ch. 79-40; s. 2, ch. 79-293; s. 2, ch. 79-308; s. 183, ch. 79-400; ss. 3, 8, 9, ch. 80-95; s. 3, ch. 80-345; s. 1, ch. 81-42; s. 1, ch. 81-137; s. 4, ch. 88-289; s. 1, ch. 92-38; s. 1, ch. 92-84; s. 1, ch. 92-283; s. 2, ch. 93-153; s. 1, ch. 94-158; s. 4, ch. 94-347; s. 4, ch. 96-378; s. 2, ch. 96-411; s. 1060, ch. 97-103; s. 2, ch. 99-131.

¹Note.--Section 6, ch. 92-38, provides that "[t]he Division of Unemployment Compensation of the Department of Labor and Employment Security is authorized to promulgate rules and adopt such forms as may be necessary for administration of this act."

Note.--Former s. 443.06.

443.111  Payment of benefits.--

¹(1)  MANNER OF PAYMENT.--Benefits shall be payable from the fund in accordance with such rules as the division may prescribe, subject to the following requirements:

(a)  Benefits shall be paid through claims offices or by mail.

(b)  Each claimant shall report in the manner prescribed by the division to certify for benefits which are paid and shall continue to report at least biweekly to receive unemployment benefits and to attest to the fact that she or he is able and available for work, has not refused suitable work, and is seeking work and, if she or he has worked, to report earnings from such work.

(2)  QUALIFYING REQUIREMENTS.--To establish a benefit year for unemployment insurance benefits, effective on or after July 1, 1996, an individual must have:

(a)  Wage credits in two or more calendar quarters of the individual's base period.

(b)  Minimum total base period wage credits equal to the high quarter wages multiplied by 1.5, but not less than $3,400 in the base period.

(3)  WEEKLY BENEFIT AMOUNT.--An individual's "weekly benefit amount" shall be an amount equal to one twenty-sixth of the total wages for insured work paid during that quarter of the base period in which such total wages paid were the highest, but not less than $32 or more than $275. For claims with benefit years beginning January 1, 2000, through December 31, 2000, an additional 5 percent of the weekly benefit amount shall be added for the first 8 compensable weeks of benefits paid, not to exceed $288. Such weekly benefit amount, if not a multiple of $1, shall be rounded downward to the nearest full dollar amount. The maximum weekly benefit amount in effect at the time the claimant establishes an individual weekly benefit amount shall be the maximum benefit amount applicable throughout the claimant's benefit year.

²(4)  WEEKLY BENEFIT FOR UNEMPLOYMENT.--

(a)  Total.--Each eligible individual who is totally unemployed in any week shall be paid with respect to such week a benefit in an amount equal to her or his weekly benefit amount.

(b)  Partial.--Each eligible individual who is partially unemployed in any week shall be paid with respect to such week a benefit in an amount equal to her or his weekly benefit less that part of the earned income (if any) payable to her or him with respect to such week which is in excess of 8 times the federal hourly minimum wage. Such benefits, if not a multiple of $1, shall be rounded downward to the nearest full dollar amount. This paragraph applies only to weeks of unemployment beginning on or after July 5, 1992.

(5)  DURATION OF BENEFITS.--

(a)1.  Any otherwise eligible individual shall be entitled during any benefit year to a total amount of benefits equal to 25 percent of the total wages in the base period, not to exceed $7,150. For claims with benefit years beginning January 1, 2000, through December 31, 2000, an additional amount equal to 5 percent of the weekly benefit amount multiplied by 8 shall be added to the calculated total amount of benefits, the sum of which may not exceed $7,254. However, such total amount of benefits, if not a multiple of $1, shall be rounded downward to the nearest full dollar amount. Such benefits shall be payable at a weekly rate no greater than the weekly benefit amount.

2.  For the purposes of this subsection, wages shall be counted as "wages for insured work" for benefit purposes with respect to any benefit year only if such benefit year begins subsequent to the date on which the employing unit by whom such wages were paid has satisfied the conditions of this chapter with respect to becoming an employer.

(b)  If the remuneration of an individual is not based upon a fixed period or duration of time or if the individual's wages are paid at irregular intervals or in such manner as not to extend regularly over the period of employment, the wages for any week or for any calendar quarter for the purpose of computing an individual's right to employment benefits only shall be determined in such manner as may by rule be prescribed. Such rules, so far as possible, shall secure results reasonably similar to those which would prevail if the individual were paid her or his wages at regular intervals.

(6)  EXTENDED BENEFITS.--

(a)  Definitions.--As used in this subsection, unless the context clearly requires otherwise, the term:

1.  "Extended benefit period" means a period which:

a.  Begins with the third week after a week for which there is a state "on" indicator; and

b.  Ends with either of the following weeks, whichever occurs later:

(I)  The third week after the first week for which there is a state "off" indicator; or

(II)  The 13th consecutive week of such period.

However, no extended benefit period may begin by reason of a state "on" indicator before the 14th week following the end of a prior extended benefit period which was in effect with respect to this state.

2.  There is a "state 'on' indicator" for a week if the rate of insured unemployment (not seasonally adjusted) under the state law, for the period consisting of such week and the 12 weeks immediately preceding it:

a.  Equaled or exceeded 120 percent of the average of such rates for the corresponding 13-week period ending in each of the preceding 2 calendar years; and

b.  Equaled or exceeded 5 percent.

3.  There is a "state 'off' indicator" for a week if, for the period consisting of such week and the immediately preceding 12 weeks, either sub-subparagraph a. or sub-subparagraph b. of subparagraph 2. was not satisfied.

4.  "Rate of insured unemployment," for purposes of subparagraphs 2. and 3., means the percentage derived by dividing the average weekly number of individuals filing claims for regular compensation in this state excluding extended benefit claimants for weeks of unemployment with respect to the most recent 13-consecutive-week period, as determined by the division on the basis of its reports to the United States Secretary of Labor, by the average monthly employment covered under this chapter for the first four of the most recent six completed calendar quarters ending before the end of such 13-week period.

5.  "Regular benefits" means benefits payable to an individual under this chapter or under any other state law, including benefits payable to federal civilian employees and to ex-service members pursuant to ³5 U.S.C. chapter 85, other than extended benefits.

6.  "Extended benefits" means benefits, including benefits payable to federal civilian employees and to ex-service members pursuant to ³5 U.S.C. chapter 85, payable to an individual under the provisions of this subsection for weeks of unemployment in her or his eligibility period.

7.  "Eligibility period" of an individual means the period consisting of the weeks in her or his benefit year which begin in an extended benefit period and, if her or his benefit year ends within such extended benefit period, any weeks thereafter which begin in such period.

8.  "Exhaustee" means an individual who, with respect to any week of unemployment in her or his eligibility period:

a.  Has received, prior to such week, all of the regular benefits that were available to her or him under this chapter or any other state law, including dependents' allowances and benefits payable to federal civilian employees and ex-service members under ³5 U.S.C. chapter 85, in her or his current benefit year that includes such week. For the purposes of this subparagraph, an individual shall be deemed to have received all of the regular benefits that were available to her or him although, as a result of a pending appeal with respect to wages paid for insured work that were not considered in the original monetary determination in her or his benefit year, she or he may subsequently be determined to be entitled to added regular benefits;

b.  Her or his benefit year having expired prior to such week, has been paid no, or insufficient, wages for insured work on the basis of which she or he could establish a new benefit year that would include such week; and

c.(I)  Has no right to unemployment benefits or allowances, as the case may be, under the Railroad Unemployment Insurance Act or such other federal laws as are specified in regulations issued by the United States Secretary of Labor; and

(II)  Has not received and is not seeking unemployment benefits under the unemployment compensation law of Canada; but if she or he is seeking such benefits and the appropriate agency finally determines that she or he is not entitled to benefits under such law, she or he is considered an exhaustee.

(b)  Effect of state law provisions relating to regular benefits on claims for, and the payment of, extended benefits.--Except when the result would be inconsistent with the other provisions of this subsection, as provided in the rules of the division, the provisions of this chapter which apply to claims for, or the payment of, regular benefits shall apply to claims for, and the payment of, extended benefits. Such extended benefits shall be charged to the experience rating accounts of employers to the extent the share of such extended benefits paid from this state's unemployment compensation trust fund is not eligible for reimbursement from federal sources.

(c)  Eligibility requirements for extended benefits.--

1.  An individual shall be eligible to receive extended benefits with respect to any week of unemployment in her or his eligibility period only if the division finds that, with respect to such week:

a.  She or he is an exhaustee as defined in subparagraph (a)8.

b.  She or he has satisfied the requirements of this chapter for the receipt of regular benefits that are applicable to individuals claiming extended benefits, including not being subject to a disqualification for the receipt of benefits. An individual who is disqualified to receive regular benefits due to her or his having voluntarily left work, having been discharged from work for misconduct, or having refused suitable work may not receive extended benefits even after the disqualification period for regular benefits has terminated. However, if the disqualification period for regular benefits terminates because the individual received the required amount of remuneration for services rendered as a common-law employee, she or he may receive extended benefits.

c.  The individual has been paid wages for insured work with respect to the applicable benefit year equal to one-and-one-half times the high quarter earnings during this base period.

2.a.  Except as provided in sub-subparagraph b., an individual shall not be eligible for extended benefits for any week if:

(I)  Extended benefits are payable for such week pursuant to an interstate claim filed in any state under the interstate benefit payment plan, and

(II)  No extended benefit period is in effect for such week in such state.

b.  This subparagraph shall not apply with respect to the first 2 weeks for which extended benefits are payable, pursuant to an interstate claim filed under the interstate benefit payment plan, to the individual from the extended benefit account established for the individual with respect to the benefit year.

3.a.  An individual shall be disqualified for receipt of extended benefits if the division finds that, during any week of unemployment in her or his eligibility period:

(I)  She or he has failed to apply for suitable work or, if offered, has failed to accept suitable work, unless the individual can furnish to the division satisfactory evidence that her or his prospects for obtaining work in her or his customary occupation within a reasonably short period are good. If such evidence is deemed satisfactory for this purpose, the determination of whether any work is suitable with respect to such individual shall be made in accordance with the definition of suitable work contained in s. 443.101(2). Such disqualification shall begin with the week in which such failure occurred and shall continue until she or he has been employed for at least 4 weeks and has earned wages equal to or in excess of 17 times her or his weekly benefit amount.

(II)  She or he has failed to furnish tangible evidence that she or he has actively engaged in a systematic and sustained effort to find work. Such disqualification shall begin with the week in which such failure occurred and shall continue until she or he has been employed for at least 4 weeks and has earned wages equal to or in excess of 4 times her or his weekly benefit amount.

b.  Except as otherwise provided in sub-sub-subparagraph a.(I), for purposes of this subparagraph, the term "suitable work" means any work which is within the individual's capabilities to perform, if:

(I)  The gross average weekly remuneration payable for the work exceeds the sum of the individual's weekly benefit amount plus the amount, if any, of supplemental unemployment benefits, as defined in s. 501(c)(17)(D) of the Internal Revenue Code of 1954, as amended, payable to such individual for such week;

(II)  The wages payable for the work equal the higher of the minimum wages provided by s. 6(a)(1) of the Fair Labor Standards Act of 1938, without regard to any exemption, or the state or local minimum wage;

(III)  The position was offered to the individual in writing and was listed with the State Employment Service; and

(IV)  Such work otherwise meets the definition of suitable work contained in s. 443.101(2) to the extent that such criteria of suitability are not inconsistent with the provisions of this subparagraph.

4.  However, notwithstanding subparagraph 3., or any other provision of this chapter, an individual who is in training approved under s. 236(a)(1) of the Trade Act of 1974, as amended, may not be determined to be ineligible or disqualified for extended benefits with respect to her or his enrollment in such training or because of leaving work which is not suitable employment to enter such training. For the purposes of this subparagraph, the term "suitable employment" means, with respect to a worker, work of a substantially equal or higher skill level than the worker's past adversely affected employment, as defined for purposes of the Trade Act of 1974, as amended, the wages for which are not less than 80 percent of the worker's average weekly wage, as determined for purposes of the Trade Act of 1974, as amended.

(d)  Weekly extended benefit amount.--The weekly extended benefit amount payable to an individual for a week of total unemployment in her or his eligibility period shall be an amount equal to the weekly benefit amount payable to her or him during her or his applicable benefit year. For any individual who was paid benefits during the applicable benefit year in accordance with more than one weekly benefit amount, the weekly extended benefit amount shall be the average of such weekly benefit amounts.

(e)  Total extended benefit amount.--

1.  Except as provided in subparagraph 2., the total extended benefit amount payable to any eligible individual with respect to her or his applicable benefit year shall be the lesser of the following amounts:

a.  Fifty percent of the total amount of regular benefits which were payable to her or him under this chapter in her or his applicable benefit year; or

b.  Thirteen times her or his weekly benefit amount which was payable to her or him under this chapter for a week of total unemployment in the applicable benefit year.

2.  Notwithstanding any other provision of this chapter or any federal law, if the benefit year of an individual ends within an extended benefit period, the number of weeks of extended benefits that such individual would, but for this paragraph, be entitled to receive in that extended benefit period with respect to weeks of unemployment beginning after the end of the benefit year shall be reduced (but not to below zero) by the number of weeks for which the individual received, within such benefit year, trade readjustment allowances under the Trade Act of 1974, as amended.

(f)  Beginning and termination of extended benefit period.--Whenever an extended benefit period is to become effective in this state or an extended benefit period is to be terminated in this state, the division shall make an appropriate public announcement.

(g)  Computations.--Computations required by the provisions of subparagraph (a)4. shall be made by the division, in accordance with regulations prescribed by the United States Secretary of Labor.

(h)  Recovery of overpayments under the Trade Act of 1974, as amended.--Any person who has been determined by either this state, a cooperating state agency, the United States Secretary of Labor, or a court of competent jurisdiction to have received any payments under the Trade Act of 1974, as amended, to which the person was not entitled shall have such sum deducted from any extended benefits payable to her or him under this section, except that no single deduction under this paragraph shall exceed 50 percent of the amount otherwise payable. The amounts so deducted shall be paid to the agency which issued the payments under the Trade Act of 1974, as amended, for return to the United States Treasury. However, except for overpayments determined by a court of competent jurisdiction, no deduction may be made under this paragraph until a determination by the state agency or the United States Secretary of Labor has become final.

(7)  SHORT-TIME COMPENSATION PROGRAM.--

(a)  Definitions.--As used in this subsection, the term:

1.  "Affected unit" means a specified plant, department, shift, or other definable unit of two or more employees designated by the employer to participate in a short-time compensation plan.

2.  "Normal weekly hours of work" means the number of hours in a week that an individual would regularly work for the short-time compensation employer, not to exceed 40 hours, excluding overtime.

3.  "Short-time compensation benefits" means benefits payable to individuals in an affected unit under an approved short-time compensation plan.

4.  "Short-time compensation employer" means an employer with a short-time compensation plan in effect.

5.  "Short-time compensation plan" or "plan" means an employer's written plan for reducing unemployment under which an affected unit shares the work remaining after its normal weekly hours of work are reduced.

(b)  Requirements for approval of short-time compensation plans.--An employer wishing to participate in the short-time compensation program shall submit a signed, written, short-time plan to the director of the division for approval. The director shall approve the plan if:

1.  The plan applies to and identifies the specific affected units.

2.  The individuals in the affected unit are identified by name and social security number.

3.  The normal weekly hours of work for individuals in the affected unit or units are reduced by not less than 10 percent and by not more than 40 percent.

4.  The plan includes a certified statement by the employer that the aggregate reduction in work hours is in lieu of temporary layoffs which would have affected at least 10 percent of the employees in the affected unit and which would have resulted in an equivalent reduction in work hours.

5.  The plan applies to at least 10 percent of the employees in the affected unit.

6.  The plan is approved in writing by the collective bargaining agent for each collective bargaining agreement covering any individual in the affected unit.

7.  The plan will not serve as a subsidy to seasonal employers during the off season or as a subsidy to employers who have traditionally used part-time employees.

8.  The plan certifies the manner in which the employer will treat fringe benefits of the individuals in the affected unit if the hours of the individuals are reduced to less than their normal weekly hours of work. For purposes of this subparagraph, the term "fringe benefits" includes, but is not limited to, health insurance, retirement benefits under defined benefit pension plans (as defined in subsection 35 of s. 1002 of the Employee Retirement Income Security Act of 1974, 29 U.S.C.), paid vacation and holidays, and sick leave.

(c)  Approval or disapproval of the plan.--The director shall approve or disapprove a short-time compensation plan in writing within 15 days after its receipt. If the plan is denied, the director shall notify the employer of the reasons for disapproval.

(d)  Beginning and termination of short-time compensation benefit period.--A plan shall be effective on the date of its approval by the director and shall expire at the end of the 12th full calendar month after its effective date.

(e)  Eligibility requirements for short-time compensation benefits.--

1.  Except as provided in this paragraph, an individual is eligible to receive short-time compensation benefits with respect to any week only if she or he has satisfied the requirements of this chapter and the division finds that:

a.  The individual is employed as a member of an affected unit in an approved plan which was approved prior to the week and is in effect for the week.

b.  The individual is able to work and is available for additional hours of work or for full-time work with the short-time employer.

c.  The normal weekly hours of work of the individual were reduced by at least 10 percent but not by more than 40 percent, with a corresponding reduction in wages.

2.  The division may not deny short-time compensation benefits to an individual who is otherwise eligible for such benefits for any week by reason of the application of any provision of this chapter relating to availability for work, active search for work, or refusal to apply for or accept work from other than the short-time compensation employer of such individual.

3.  Notwithstanding any other provision of this chapter, an individual is deemed unemployed in any week for which compensation is payable to her or him, as an employee in an affected unit, for less than her or his normal weekly hours of work in accordance with an approved short-time compensation plan in effect for the week.

(f)  Weekly short-time compensation benefit amount.--The weekly short-time compensation benefit amount payable to an individual shall be an amount equal to the product of her or his weekly benefit amount as provided in ⁴subsection (2) and the ratio of the number of normal weekly hours of work for which the employer would not compensate the individual to the individual's normal weekly hours of work. Such benefit amount, if not a multiple of $1, shall be rounded downward to the next lower multiple of $1.

(g)  Total short-time compensation benefit amount.--No individual shall be paid benefits under this paragraph in any benefit year for more than the maximum entitlement provided in ⁵subsection (4), nor shall an individual be paid short-time compensation benefits for more than 26 weeks in any benefit year.

(h)  Effect of short-time compensation benefits relating to the payment of regular and extended benefits.--

1.  The short-time compensation benefits paid to an individual shall be deducted from the total benefit amount established for that individual as provided in ⁵subsection (4).

2.  An individual who has received all of the short-time compensation or combined unemployment compensation and short-time compensation available in a benefit year shall be considered an exhaustee for purposes of the extended benefits program as provided in ⁶subsection (5) and, if otherwise eligible under those provisions, shall be eligible to receive extended benefits.

3.  No otherwise eligible individual shall be disqualified from benefits for leaving employment instead of accepting a reduction in hours pursuant to the implementation of an approved plan.

(i)  Allocation of short-time compensation benefit charges.--Except when the result would be inconsistent with the other provisions of this chapter, short-time compensation benefits shall be charged to the employment record of employers as provided in s. 443.131(3).

History.--s. 4, ch. 18402, 1937; s. 2, ch. 19637, 1939; CGL 1940 Supp. 4151(491); s. 4, ch. 20685, 1941; s. 2, ch. 21983, 1943; s. 1, ch. 23919, 1947; ss. 1, 2, 3, ch. 26801, 1951; s. 1, ch. 29695, 1955; s. 1, ch. 57-247; s. 1, ch. 57-795; ss. 1, 2, ch. 59-55; s. 1, ch. 61-173; s. 1, ch. 67-250; ss. 17, 35, ch. 69-106; ss. 1, 2, 3, ch. 70-166; s. 4, ch. 71-225; s. 1, ch. 71-247; s. 1, ch. 72-155; s. 2, ch. 74-198; s. 1, ch. 75-121; s. 2, ch. 77-262; s. 2, ch. 77-399; s. 1, ch. 79-293; s. 182, ch. 79-400; ss. 3, 8, 9, ch. 80-95; s. 1, ch. 80-233; s. 2, ch. 81-137; ss. 1, 2, ch. 82-23; s. 3, ch. 82-91; s. 3, ch. 83-10; s. 1, ch. 83-285; s. 1, ch. 83-313; s. 1, ch. 84-21; s. 2, ch. 84-279; s. 2, ch. 85-114; s. 1, ch. 85-126; ss. 1, 2, ch. 86-10; s. 2, ch. 87-383; ss. 1, 5, ch. 88-289; s. 1, ch. 89-346; s. 2, ch. 90-89; s. 1, ch. 90-191; ss. 1, 2, 3, ch. 91-9; s. 2, ch. 92-38; s. 1, ch. 92-313; ss. 5, 6, 8, ch. 94-347; s. 5, ch. 96-378; s. 21, ch. 96-423; s. 3, ch. 97-29; ss. 1061, 1062, ch. 97-103; s. 3, ch. 99-131.

¹Note.--Section 6, ch. 94-347, provides that "[i]f subsection (1) of section 443.111, Florida Statutes, expires . . . pursuant to a specific provision of law which provides for the expiration of said subsection, effective on the expiration date, said subsection is reenacted and amended" and will read:

(1)  MANNER OF PAYMENT.--Benefits shall be payable from the fund in accordance with such rules as the division may prescribe, subject to the following requirements and exceptions:

(a)  Benefits shall be paid through claims offices.

(b)  Each claimant shall report in person to a claims office to certify for benefits which are paid and shall continue to report at least biweekly to receive unemployment benefits and to attest to the fact that she or he is able and available for work, has not refused suitable work, and is seeking work and, if she or he has worked, to report earnings from such work.

(c)  Unemployment benefits may be mailed to claimants in cases involving interstate claims. If a claimant has returned to work, the last benefit check may be mailed, upon request of the claimant. Benefit checks not picked up on a designated day from the claims office may also be mailed, in accordance with criteria and procedures adopted by rule of the division.


Nothing herein shall be construed to prohibit the division from instituting experimental and limited projects whereby claims checks are mailed; however, the division may not implement such projects statewide until a report has been made to the Legislature and the Legislature has approved such implementation.

²Note.--Section 6, ch. 92-38, provides that "[t]he Division of Unemployment Compensation of the Department of Labor and Employment Security is authorized to promulgate rules and adopt such forms as may be necessary for administration of this act."

³Note.--This material is no longer at the cited location.

⁴Note.--Redesignated as subsection (3) by s. 5, ch. 96-378, and s. 21, ch. 96-423.

⁵Note.--Redesignated as subsection (5) by s. 5, ch. 96-378, and s. 21, ch. 96-423.

⁶Note.--Redesignated as subsection (6) by s. 5, ch. 96-378, and s. 21, ch. 96-423.

Note.--Former s. 443.04.

443.121  Employing units affected.--

(1)  PERIODS OF LIABILITY.--

(a)  Any employing unit which is or becomes an employer subject to this chapter as defined in s. 443.036(19)(a), (b), (c), (d), or (e) within any calendar year shall be subject to this chapter during the whole of such calendar year.

(b)  Any employing unit which is or becomes an employer subject to this chapter solely by reason of the provisions of s. 443.036(19)(f) shall be subject to this chapter only during its operation of the business acquired.

(c)  Any employing unit which is or becomes an employer subject to this chapter solely by reason of the provisions of s. 443.036(19)(g) shall be subject to this chapter only with respect to employment occurring subsequent to the date of such acquisition.

(2)  TERMINATION OF COVERAGE.--

(a)  General.--Except as otherwise provided in this section, an employing unit shall cease to be an employer subject to this chapter as of January 1 of any calendar year only if it files with the division, by April 30 of the year for which termination is requested, a written application for termination of coverage and the division finds that the employing unit, in the preceding calendar year, did not meet the requirements of an employer, as defined in s. 443.036(19)(a), (d), or (e). However, the above-prescribed time limitation for the filing of such written application may be waived by the division in cases where such time limitation had expired prior to the establishment in the records of the division of the liability of such employing unit. For the purposes of this subsection, the two or more employing units mentioned in s. 443.036(19)(f), (g), and (i) shall be treated as a single employing unit.

(b)  Nonprofit organizations.--Except as otherwise provided in subsection (4), an employing unit subject to this chapter by reason of s. 443.036(21)(c) shall cease to be an employer so subject as of January 1 of any calendar year only if it files with the division, by April 30 of the year for which termination is requested, a written application for termination of coverage and the division finds that there were no 20 different days, each day being in a different week within the preceding calendar year, within which such employing unit employed four or more individuals in employment subject to this chapter. The timely filing of application may be waived as provided in paragraph (a).

(c)  State and political subdivisions.--The state and any political subdivision of the state shall remain an employer subject to this chapter for the duration of any employment defined in s. 443.036(21)(b) and shall cease being so subject only pursuant to subsection (4).

(3)  ELECTIVE COVERAGE.--

(a)  General.--An employing unit, not otherwise subject to this chapter, which files with the division its written election to become an employer subject hereto for not less than 1 calendar year, shall, with written approval of such election by the division, become an employer subject hereto to the same extent as all other employers as of the date stated in such approval, and shall cease to be subject hereto as of January 1 of any calendar year subsequent to the first calendar year of its election only if, by April 30 of such subsequent year, such employing unit has filed with the division a written notice to that effect. However, at the expiration of the calendar year of such election, the division may reconsider such voluntary election of coverage and may in its discretion notify such employer that such employer will not be carried upon the records of the division as an employer, and thereupon such employer shall cease to be an employer under the provisions of this chapter as of January 1 of the year next succeeding the last calendar year during which it was an employer under this chapter.

(b)  State and political subdivisions.--Any employing unit, including this state or any political subdivision thereof, or any instrumentality of any one or more of the foregoing which is wholly owned by this state or by one or more of its political subdivisions, for which services that do not constitute employment as defined in this chapter are performed may file with the division a written election that all such services performed by individuals in its employ in one or more distinct establishments or places of business shall be deemed to constitute employment for all the purposes of this chapter for not less than 1 calendar year. Upon written approval of such election by the division, such services shall be deemed to constitute employment subject to this chapter from and after the date stated in such approval. Such services shall cease to be deemed employment subject hereto as of January 1 of any calendar year subsequent to such calendar year only if, by April 30 of such subsequent year, such employing unit has filed with the division a written notice to that effect.

(c)  Certain services for political subdivisions.--

1.  Any political subdivision of this state may elect to cover under this chapter, for not less than 1 calendar year, service performed by employees in all of the hospitals and institutions of higher education operated by such political subdivision. Election is to be made by filing with the division a notice of such election at least 30 days prior to the effective date of such election. The election may exclude any services described in s. 443.036(21)(d). Any political subdivision electing coverage under this paragraph shall make payments in lieu of contributions with respect to benefits attributable to such employment as provided with respect to nonprofit organizations in s. 443.131(4)(b) and (d).

2.  The provisions in s. 443.091(4) with respect to benefit rights based on service for nonprofit organizations and state hospitals and institutions of higher education shall be applicable also to service covered by an election under this section.

3.  The amounts required to be paid in lieu of contributions by any political subdivision under this paragraph shall be billed and payment made as provided in s. 443.131(4)(b) with respect to similar payments by nonprofit organizations.

4.  An election under this paragraph may be terminated after not less than 1 calendar year of coverage by filing with the division written notice not later than 30 days preceding the last day of the calendar year in which the termination is to be effective. Such termination becomes effective as of January 1 of the next ensuing calendar year with respect to services performed after that date.

(4)  INACTIVE EMPLOYERS.--Notwithstanding the other provisions of this section, if the division finds that an employer has become inactive and has ceased to be an employing unit as defined by this chapter for a complete calendar year the division may automatically terminate the account of such employer as of January 1 of any year following a complete calendar year in which such employer has ceased to be an employing unit, and thereupon such employer shall cease to be an employer subject to the provisions of this chapter.

History.--s. 9, ch. 18402, 1937; CGL 1940 Supp. 4151(496); s. 9, ch. 20685, 1941; s. 2, ch. 21982, 1943; ss. 7, 8, ch. 26879, 1951; s. 10, ch. 28242, 1953; s. 5, ch. 29771, 1955; s. 5, ch. 61-132; ss. 2, 3, ch. 65-114; ss. 17, 35, ch. 69-106; s. 7, ch. 71-225; s. 6, ch. 77-262; s. 118, ch. 79-164; s. 5, ch. 79-308; ss. 4, 8, 9, ch. 80-95; s. 6, ch. 88-289; s. 6, ch. 98-149.

Note.--Former s. 443.09.

443.131  Contributions.--

(1)  WHEN PAYABLE.--Contributions shall accrue and become payable by each employer for each calendar quarter in which he or she is subject to this chapter, with respect to wages paid during such calendar quarter for employment. Such contributions shall become due and be paid by each employer to the division for the fund, in accordance with such rules as the division may prescribe. However, nothing in this subsection shall be construed to prohibit the division from allowing, on a limited basis, at the request of the employer, certain employers of employees performing domestic services, as defined in s. 443.036(21)(g) and by rule of the division, to pay contributions or report wages at intervals other than quarterly when such payment or reporting is to the advantage of the division and the employers, and when such nonquarterly payment and reporting is authorized under federal law. This provision gives employers of employees performing domestic services the option to elect to report wages and pay taxes annually, with a due date of April 1 and a delinquency date of April 30. In order to qualify for this election, the employer must have only domestic employees, be in good standing, apply to this program no later than December 30 of the preceding calendar year, and agree to provide the division with any special reports which might be requested, as required by rule 38B-2.025(5), including copies of all federal employment tax forms. Failure to furnish any information when required may result in the employer's loss of the privilege to elect participation in this program. Contributions shall not be deducted, in whole or in part, from the wages of individuals in such employer's employ. In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.

¹(2)  RATES.--Each employer is required to pay contributions equal to the following percentages of wages paid by him or her with respect to employment:

(a)  Each employer whose employment record has been chargeable with benefit payments for less than eight calendar quarters shall pay contributions at the initial rate of 2.7 percent with respect to wages paid on or after January 1, 1978.

(b)  Each employer whose employment record has been chargeable with benefit payments for at least eight calendar quarters shall pay contributions at the rate of 5.4 percent, except as otherwise determined by experience rating provisions of this chapter. For the purposes of this section, the total wages on which contributions have been paid by a single employer or his or her predecessor to an individual in any state within a single calendar year shall be counted to determine whether more remuneration than constitutes wages has been paid to such individual by such employer or his or her predecessor in 1 calendar year.

(c)1.  Should the Congress either amend or repeal the Wagner-Peyser Act, the Federal Unemployment Tax Act, the Social Security Act, or subtitle C of the Internal Revenue Code, any act or acts supplemental to or in lieu thereof, or any part or parts of either or all of said laws, or should either or all of said laws, or any part or parts thereof, be held invalid, to the end and with such effect that appropriations of funds by the Congress and grants thereof to this state for the payment of costs of administration of the division become no longer available for such purposes, or should employers in this state subject to the payment of tax under the Federal Unemployment Tax Act be granted full credit upon such a tax for contributions or taxes paid to the Unemployment Compensation Trust Fund, then in such case, beginning with the effective date of such change in liability for payment of such federal tax, and for each year thereafter, the standard contribution rate under this chapter shall be 3 percent per annum of each such employer's payroll subject to contributions. With respect to each such employer having a reduced rate of contribution for such year pursuant to the terms of subsection (3), to the rate of contribution, as determined for such year in which such change occurs, shall be added three-tenths of 1 percent.

2.  The amount of the excess of tax for which such employer is or may become liable, by reason of this subsection, over the amount which such employer would pay or become liable for except for the provisions of this subsection, shall be paid and transferred into the Employment Security Administration Trust Fund to be disbursed and paid out under the same conditions and for the same purposes as are other moneys provided to be paid into such fund; provided, that if the division determines that as of January 1 of any year, there is an excess in the fund over the moneys and funds required to be disbursed therefrom for the purposes thereof for such year, then, and in such cases an amount equal to such excess, as determined by the division, shall be transferred to and become a part of the Unemployment Compensation Trust Fund, and such funds shall be deemed to be and are hereby appropriated for the purposes set out in this chapter.

(d)  In the event that the Federal Unemployment Tax Act is amended to permit credit against such tax in excess of 2.7 percent with respect to any calendar year, payment of the amount of contributions necessary to qualify an employer for such additional credit shall be deemed to be required under this chapter.

²(3)  CONTRIBUTION RATES BASED ON BENEFIT EXPERIENCE.--

(a)  The regular and short-time compensation benefit payments made to any eligible individual shall be charged to the employment record of each employer who paid such individual wages equal to $100 or more within the base period of such individual in the proportion to which wages paid by each such employer to such individual within the base period bears to total wages paid by all such employers to such individual within the base period. No benefit charges shall be made to the employment record of any employer who has furnished part-time work to an individual who, because of loss of employment with one or more other employers, becomes eligible for partial benefits while still being furnished part-time work by such employer on substantially the same basis and in substantially the same amount as has been made available to such worker during his or her base period, whether the employments were simultaneous or successive. Further, benefit payments will not be charged to the accounts of employers when such employers have furnished the division with such notices regarding separations of individuals from work and the refusal of individuals to accept offers of suitable work as are required by the provisions of this chapter and the rules of the division, if one or more of the following conditions are found to be applicable:

1.  When an individual has left his or her job without good cause attributable to his or her employer or has been discharged by his or her employer for misconduct connected with his or her work, no benefits subsequently paid to him or her on the basis of wages paid to such individual by such employer prior to such separation shall be charged to such employer's account.

2.  When an individual has been discharged by an employer for unsatisfactory performance during an initial employment probationary period, no benefits subsequently paid to the individual on the basis of wages paid to such individual in the probationary period by the employer prior to employment separation shall be charged to the employer's account, provided the employer has so notified the division in writing within 10 days from the mailing date of the notice of initial determination of a claim. As used in this paragraph, the term "probationary period" means an established probationary plan which applies to all employees or a specific group of employees and does not exceed 90 calendar days from the first day a new employee begins work. The employee must be informed of the probationary period within the first 7 workdays. There must be conclusive evidence to establish that the individual was separated due to unsatisfactory work performance and not separated because of lack of work due to temporary, seasonal, casual, or other similar employment not of a regular, permanent, and year-round nature.

3.  Benefits which are paid to any individual subsequent to the refusal without good cause by such individual of an offer of suitable employment from an employer will not be charged to the account of such employer when all or any part of such benefits are upon the basis of wages paid to such individual by such employer prior to the refusal by such individual to accept such offer of suitable work. For purposes of this subparagraph, good cause does not include distance to employment due to a change of residence by such individual. (The division shall determine with respect to the payment of all benefits whether this proviso shall be applied without regard to whether a disqualification pursuant to the provisions of s. 443.101 has or may be invoked against a claimant or claimants for benefits.)

4.  When an individual is separated from an employer as a direct result of a natural disaster declared pursuant to the Disaster Relief Act of 1974 and the Disaster Relief and Emergency Assistance Amendments of 1988, no benefits subsequently paid to the individual on the basis of wages paid to such individual shall be charged to such employer's account.

In the event subparagraph 2. has the effect of placing this state out of compliance with the Federal Unemployment Compensation Law, as determined by the appropriate court of law, by affecting the amount of federal funds due to the state or adversely affecting the unemployment compensation tax rate, then subparagraph 2. shall be null and void and shall stand repealed upon the date on which any of such conditions occur.

³(b)1.  The division shall, for each calendar year, compute a benefit ratio for each employer whose employment record has been chargeable with benefit payments for the 12 consecutive quarters ending June 30 preceding the calendar year for which the benefit ratio is computed. An employer's benefit ratio shall be the quotient obtained by dividing the total benefit payments chargeable to his or her employment record during the 3-year period ending June 30 of the preceding calendar year by the total of his or her annual payrolls (as defined in paragraph (f)) for the 3-year period ending June 30 of the preceding calendar year. Such benefit ratio shall be computed to the fifth decimal place and rounded to the fourth decimal place.

2.  The division shall compute a benefit ratio for each employer not previously eligible therefor whose initial tax rate is 2.7 percent and whose unemployment has been chargeable with benefit payments for at least 8 calendar quarters immediately preceding the calendar quarter for which the benefit ratio is computed. Such employer's benefit ratio shall be the quotient obtained by dividing the total benefit payments charged to his or her employment record during the first 6 of 8 completed calendar quarters immediately preceding the calendar quarter for which the benefit ratio is computed by the total of the employer's annual payrolls (as defined in paragraph (f)) for the first 7 of the 9 completed calendar quarters immediately preceding the calendar quarter for which the benefit ratio is computed. Such benefit ratio shall be computed to the fifth decimal place and rounded to the fourth decimal place and shall be applicable for the remainder of the calendar year. The employer will next be rated on an annual basis using up to 12 calendar quarters of benefits charged and up to 12 calendar quarters of annual payrolls. Such employer's benefit ratio shall be the quotient obtained by dividing the total benefit payments charged to his or her employment record by the total of the employer's annual payrolls, as defined in paragraph (f), for the quarters used in his or her first computation plus the subsequent quarters reported through June 30 of the prior year. Each year thereafter the rate will be computed as provided in subparagraph 1. Variation from the standard rate of contribution shall be assigned on a quarterly basis to such employers eligible therefor in like manner as assignments made for a calendar year under paragraph (e).

(c)  The standard rate of contributions payable by each employer shall be 5.4 percent.

(d)  Employers shall be eligible for rate variations from the standard rate of contributions, as hereinafter described, in any calendar year, only if their employment records have been chargeable with benefit payments throughout the 12 consecutive quarters ending on June 30 of the preceding calendar year. An employer who, as a result of having at least 8 consecutive quarters of payroll insufficient to be chargeable with benefit payments, has not been chargeable with benefit payments throughout the stated 12-quarter period shall revert to initial rate status until they again become eligible for an earned rate.

(e)1.  Variations from the standard rate of contributions shall be assigned with respect to each calendar year to employers eligible therefor. In determining the contribution rate, varying from the standard rate to be assigned each employer, adjustment factors provided for in sub-subparagraphs a.-c. will be added to the benefit ratio. This addition will be accomplished in two steps by adding a variable adjustment factor and a final adjustment factor as defined below. The sum of these adjustment factors provided for in sub-subparagraphs a.-c. will first be algebraically summed. The sum of these adjustment factors will then be divided by a gross benefit ratio to be determined as follows: Total benefit payments for the previous 3 years, as defined in subparagraph (b)1., charged to employers eligible to be assigned a contribution rate different from the standard rate minus excess payments for the same period divided by taxable payroll entering into the computation of individual benefit ratios for the calendar year for which the contribution rate is being computed. The ratio of the sum of the adjustment factors provided for in sub-subparagraphs a.-c. to the gross benefit ratio will be multiplied by each individual benefit ratio below the maximum tax rate to obtain variable adjustment factors; except that in any instance in which the sum of an employer's individual benefit ratio and variable adjustment factor exceeds the maximum tax rate, the variable adjustment factor will be reduced so that the sum equals the maximum tax rate. The variable adjustment factor of each such employer will be multiplied by his or her taxable payroll entering into the computation of his or her benefit ratio. The sum of these products will be divided by the taxable payroll of such employers that entered into the computation of their benefit ratios. The resulting ratio will be subtracted from the sum of the adjustment factors provided for in sub-subparagraphs a.-c. to obtain the final adjustment factor. The variable adjustment factors and the final adjustment factor will be computed to five decimal places and rounded to the fourth decimal place. This final adjustment factor will be added to the variable adjustment factor and benefit ratio of each employer to obtain each employer's contribution rate; however, at no time shall an employer's contribution rate be rounded to less than 0.1 percent.

a.  An adjustment factor for noncharge benefits will be computed to the fifth decimal place, and rounded to the fourth decimal place, by dividing the amount of benefit payments noncharged in the 3 preceding years as defined in subparagraph (b)1. by the taxable payroll of employers eligible to be considered for assignment of a contribution rate different from the standard rate that have a benefit ratio for the current year less than the maximum contribution rate. The taxable payroll of such employers will be the taxable payrolls for the 3 years ending June 30 of the current calendar year that had been reported to the division by September 30 of the same calendar year. Noncharge benefits for the purpose of this section shall be defined as benefit payments to an individual which were paid from the Unemployment Compensation Trust Fund but which were not charged to the unemployment record of any employer.

b.  An excess payments adjustment factor will be computed to the fifth decimal place, and rounded to the fourth decimal place, by dividing the total excess payments during the 3 preceding years as defined in subparagraph (b)1. by the taxable payroll of employers eligible to be considered for assignment of a contribution rate different from the standard rate that have a benefit ratio for the current year less than the maximum contribution rate. The taxable payroll of such employers will be the same as used in computing the noncharge adjustment factor as described in sub-subparagraph a. The term "excess payments" for the purpose of this section is defined as the amount of benefit payments charged to the employment record of an employer during the 3 preceding years, as defined in subparagraph (b)1., less the product of the maximum contribution rate and his or her taxable payroll for the 3 years ending June 30 of the current calendar year that had been reported to the division by September 30 of the same calendar year. The term "total excess payments" is defined as the sum of the individual employer excess payments for those employers that were eligible to be considered for assignment of a contribution rate different from the standard rate.

c.  If the balance in the Unemployment Compensation Trust Fund as of June 30 of the calendar year immediately preceding the calendar year for which the contribution rate is being computed is less than 4 percent of the taxable payrolls for the year ending June 30 as reported to the division by September 30 of that calendar year, a positive adjustment factor will be computed. Such adjustment factor shall be computed annually to the fifth decimal place, and rounded to the fourth decimal place, by dividing the sum of the total taxable payrolls for the year ending June 30 of the current calendar year as reported to the division by September 30 of such calendar year into a sum equal to one-fourth of the difference between the amount in the fund as of June 30 of such calendar year and the sum of 5 percent of the total taxable payrolls for that year. Such adjustment factor will remain in effect in subsequent years until a balance in the Unemployment Compensation Trust Fund as of June 30 of the year immediately preceding the effective date of such contribution rate equals or exceeds 4 percent of the taxable payrolls for the year ending June 30 of the current calendar year as reported to the division by September 30 of that calendar year. If the balance in the Unemployment Compensation Trust Fund as of June 30 of the year immediately preceding the calendar year for which the contribution rate is being computed exceeds 5 percent of the taxable payrolls for the year ending June 30 of the current calendar year as reported to the division by September 30 of that calendar year, a negative adjustment factor will be computed. Such adjustment factor shall be computed annually to the fifth decimal place, and rounded to the fourth decimal place, by dividing the sum of the total taxable payrolls for the year ending June 30 of the current calendar year as reported to the division by September 30 of such calendar year into a sum equal to one-fourth of the difference between the amount in the fund as of June 30 of the current calendar year and 5 percent of the total taxable payrolls of such year. Such adjustment factor will remain in effect in subsequent years until the balance in the Unemployment Compensation Trust Fund as of June 30 of the year immediately preceding the effective date of such contribution rate is less than 5 percent but more than 4 percent of the taxable payrolls for the year ending June 30 of the current calendar year as reported to the division by September 30 of that calendar year.

d.  The maximum contribution rate that can be assigned to any employer shall be 5.4 percent, except those employers participating in an approved short-time compensation plan in which case the maximum shall be 1 percent above the current maximum contribution rate, with respect to any calendar year in which short-time compensation benefits are in the employer's employment record.

2.  In the event of the transfer of employment records to an employing unit pursuant to paragraph (g) which, prior to such transfer, was an employer, the division shall recompute a benefit ratio for the successor employer on the basis of the combined employment records and reassign an appropriate contribution rate to such successor employer as of the beginning of the calendar quarter immediately following the effective date of such transfer of employment records.

³(f)  As used in paragraph (b), the term "annual payroll" means the calendar quarter taxable payroll reported to the division for the quarters used in the benefit ratio computation, so that no tax rate penalty in the benefit ratio computation will result from the untimely filing of required wage and tax reports. All of the taxable payroll reported to the division by the end of the quarter preceding the quarter in which the tax rate is to be computed shall be used in the computation.

(g)1.  For the purposes of this subsection, two or more employers who are parties to a transfer of business or the subject of a merger, consolidation, or other form of reorganization, effecting a change in legal identity or form, shall be deemed to be a single employer and shall be considered as one employer with a continuous employment record if the division finds that the successor employer continues to carry on the employing enterprises of the predecessor employer or employers and that the successor employer has paid all contributions required of and due from the predecessor employer or employers and has assumed liability for all contributions that may become due from the predecessor employer or employers. As used in this paragraph, the term "contributions" means all indebtedness to the division, including, but not limited to, interest, penalty, collection fee, and service fee. A successor has 30 days from the date of the official notification of liability by succession to accept the transfer of the predecessor's or predecessors' employment record or records. If the predecessor or predecessors have unpaid contributions or outstanding quarterly reports, the successor has 30 days from the date of the notice listing the total amount due to pay the total amount with certified funds. After the total indebtedness has been paid, the employment record or records of the predecessor or predecessors will be transferred to the successor. Employment records may be transferred by the division. The tax rate of total successor and predecessor upon the transfer of employment records shall be determined by the division as prescribed by rule in order to calculate any tax rate change resulting from the transfer of employment records.

2.  Whether or not there is a transfer of employment record as contemplated in this paragraph, the predecessor shall in the event he or she again employs persons be treated as an employer without previous employment record or, if his or her coverage has been terminated as provided in s. 443.121, as a new employing unit.

3.  The division may provide by rule for partial transfer of experience rating when an employer has transferred at any time an identifiable and segregable portion of his or her payrolls and business to a successor employing unit. As a condition of such partial transfer of experience, the rules shall require an application by the successor, agreement by the predecessor, and such evidence as the division may prescribe of the experience and payrolls attributable to the transferred portion up to the date of transfer. The rules shall provide that the successor employing unit, if not already an employer, shall become an employer as of the date of the transfer and that the experience of the transferred portion of the predecessor's account shall be removed from the experience-rating record of the predecessor, and for each calendar year following the date of the transfer of the employment record on the books of the division, the division shall compute the rate of contribution payable by the successor on the basis of his or her experience, if any, combined with the experience of the portion of the record transferred. The rules may also provide what rates shall be payable by the predecessor and successor employers for the period between the date of the transfer of the employment record of the transferred unit on the books of the division and the first day of the next calendar year.

4.  This paragraph shall not apply to the employee leasing company and client contractual agreement as defined in s. 443.036. The client shall, in the event of termination of the contractual agreement or failure by the employee leasing company to submit reports or pay contributions as required by the division, be treated as a new employer without previous employment record unless otherwise eligible for a rate computation.

(h)  No reduction below the standard contribution rate shall be allowed an employer under the provisions of this section unless:

1.  All contributions, interest, and penalties incurred by such employer with respect to wages paid by him or her in all previous calendar quarters, except the 4 calendar quarters immediately preceding the calendar quarter or calendar year for which the benefit ratio is computed, have been paid; and

2.  The employer entitled thereto shall have at least one annual payroll as defined in paragraph (f) and unless such employer is eligible for additional credit under the provisions of the Federal Unemployment Tax Act; and in the event the Federal Unemployment Tax Act shall be revised, amended, or repealed, this section shall be applicable only to the extent that additional credit may be allowed against the payment of the tax imposed by the Federal Unemployment Tax Act.

An earned tax rate will be assigned to an employer under subparagraph 1. the quarter following the quarter in which the aforesaid indebtedness is paid in full.

(i)  The division:

1.  Shall promptly notify each employer of his or her rate of contributions as determined for any calendar year pursuant to this section. Such determination shall become conclusive and binding upon the employer unless within 20 days after the mailing of notice thereof to his or her last known address, or, in the absence of mailing, within 20 days after the delivery of such notice, the employer files an application for review and redetermination setting forth his or her reasons therefor. No employer shall be allowed, in any proceeding involving his or her rate of contributions or contribution liability, to contest the chargeability to his or her account of any benefits paid in accordance with a determination, redetermination, or decision pursuant to s. 443.151, except upon the ground that the services on the basis of which such benefits were found to be chargeable did not constitute services performed in employment for him or her and then only in the event that the employer was not a party to such determination, redetermination, or decision or to any other proceedings provided for in this chapter in which the character of such services was determined.

2.  Shall, upon the discovery of an error in computation, reconsider any prior determination or redetermination of contribution rate after the 20-day period has expired and issue a revised notice of contribution rate as so redetermined. Such redetermination shall be subject to review, and become conclusive and binding in absence thereof, in the same manner as the determination provided in subparagraph 1. No such reconsideration shall be made after the March 31 immediately following the calendar year with respect to which the contribution rate is applicable, nor shall interest accrue on any additional contributions found to be due until 30 days after the employer is mailed notice of his or her revised contribution rate.

3.  May provide by rule for periodic notification to employers of benefits paid and chargeable to their accounts or of the status of such accounts, and any such notification, in the absence of an application for redetermination filed in such manner and within such period as the division may prescribe, shall become conclusive and binding upon the employer for all purposes of this chapter. Such redetermination, and the division's finding of fact in connection therewith, may be introduced in any subsequent administrative or judicial proceeding involving the determination of the rate of contributions of any employer for any calendar year and shall be entitled to the same finality as is provided in this subsection with respect to the findings of fact made by the division in proceedings to redetermine the contribution rate of an employer. Pending such redetermination or administrative or judicial proceeding, the employer shall file reports and pay contributions in accordance with this section.

⁴(j)  Notwithstanding any other provisions of law and effective with respect to the tax year beginning January 1, 1997, any employer who has been assigned a contribution rate pursuant to this subsection and who has no indebtedness or delinquent reports outstanding may, for calendar year 1997 or any calendar year thereafter, upon the voluntary payment of any amount of the benefits charged to the account used for the purpose of computing the employer's benefit ratio, obtain a cancellation of benefits charged to such account during such period equal to such payment voluntarily made. Upon the payment of such voluntary contribution, plus a surcharge of 5 percent of such payment to the Unemployment Compensation Benefit Trust Fund, within the applicable period prescribed by this subsection, the division shall cancel the benefits equal to such payment, excluding the 5-percent surcharge, and compute a new benefit ratio for such employer and the employer shall be assigned a contribution rate applicable to such recomputed benefit ratio. Such voluntary payments must be made in certified funds, and may be made only after the date of the mailing of the notice of contribution rate as prescribed in this section and prior to the beginning of the calendar year for which the contribution rate is being computed. In no event shall any new benefit ratio be computed for any employer or a contribution rate be reduced as a result of any such voluntary payment which is made after the period prescribed above. An employer may not voluntarily contribute more than $2,000 in charged benefits in any 12-month period.

(k)1.  If the division finds that an employer's business is closed solely because of the entrance of one or more of the owners, officers, partners, or the majority stockholder into the Armed Forces of the United States, or any of its allies, or of the United Nations, such employer's experience-rating record shall not be terminated; and, if the business is resumed within 2 years after the discharge or release from active duty in the armed forces of such person or persons, the employer's experience shall be deemed to have been continuous throughout such period. The benefit ratio of any such employer for the calendar year in which he or she resumed business and the 3 calendar years immediately following shall be a percentage equal to the total of his or her benefit charges (including charges of benefits paid to any individual during the period the employer was in the armed forces based upon wages paid by him or her prior to the employer's entrance into such forces) for the 3 most recently completed calendar years divided by that part of his or her total payroll, with respect to which contributions have been paid to the division, for the 3 most recent calendar years during the whole of which, respectively, such employer has been in business.

2.  No cash refund shall be made with respect to any adjustment required hereunder, but such refund shall be made by credit memorandum only.

(l)  This subsection applies only to employers who are liable for contributions under the contributory system of financing unemployment compensation benefits. This subsection shall not in any way be construed to apply to employers who are liable for payments in lieu of contributions as provided in subsections (4) and (5).

(m)  The provisions of subsection (2) and of this subsection are not applicable to employers using the reimbursable method of financing benefit payments.

(4)  FINANCING BENEFITS PAID TO EMPLOYEES OF NONPROFIT ORGANIZATIONS.--Benefits paid to employees of nonprofit organizations shall be financed in accordance with the provisions of this subsection. For the purpose of this subsection, a "nonprofit" organization is an organization or group of organizations described in s. 501(c)(3) of the United States Internal Revenue Code which is exempt from income tax under s. 501(a) of such code.

(a)  Liability for contributions and election of reimbursement.--Any nonprofit organization which, pursuant to s. 443.036(19)(c) or s. 443.121(3)(a) is, or becomes, subject to this chapter shall pay contributions under the provisions of subsection (1), unless it elects, in accordance with this paragraph, to pay to the division for the Unemployment Compensation Trust Fund an amount equal to the amount of regular benefits and of one-half of the extended benefits paid, that is attributable to service in the employ of such nonprofit organization, to individuals for weeks of unemployment which begin during the effective period of such election.

1.  Any nonprofit organization which becomes subject to this chapter may elect to become liable for payments in lieu of contributions for not less than the period beginning with the date on which such subjectivity begins and ending at the end of the next calendar year by filing a written notice of its election with the division not later than 30 days immediately following the date of the determination of such subjectivity.

2.  Any nonprofit organization which makes an election in accordance with subparagraph 1. will continue to be liable for payments in lieu of contributions until it files with the division a written notice terminating its election not later than 30 days prior to the beginning of the calendar year for which such termination shall first be effective.

3.  Any nonprofit organization which has been paying contributions under this chapter may change to a reimbursable basis by filing with the division not later than 30 days prior to the beginning of any calendar year a written notice of election to become liable for payments in lieu of contributions. Such election shall not be terminable by the organization for that and the next calendar year.

4.  The division, in accordance with such rules as the division may prescribe, shall notify each nonprofit organization of any determination of its status as an employer and of the effective date of any election which it makes and of any termination of such election. Such determinations shall be subject to reconsideration, appeal, and review in accordance with the provisions of s. 443.141(2)(b).

(b)  Reimbursement payments.--Payments in lieu of contributions shall be made in accordance with the provisions of this paragraph.

1.  At the end of each calendar quarter or at the end of any other period as determined by the division, the division shall bill each nonprofit organization, or group of such organizations, which has elected to make payments in lieu of contributions for an amount equal to the full amount of regular benefits plus one-half of the amount of extended benefits paid during such quarter or other prescribed period that is attributable to service in the employ of such organization.

2.  Payment of any bill rendered under subparagraph 1. shall be made not later than 30 days after such bill was mailed to the last known address of the nonprofit organization or was otherwise delivered to it, unless there has been an application for review and redetermination in accordance with subparagraph 4.

3.  Payments made by any nonprofit organization under the provisions of this subsection shall not be deducted or deductible, in whole or in part, from the remuneration of individuals in the employ of the organization.

4.  The amount due specified in any bill from the division shall be conclusive on the organization unless, not later than 20 days after the bill was mailed to its last known address or otherwise delivered to it, the organization files an application for redetermination by the division, setting forth the grounds for such application. The division shall promptly review and reconsider the amount due specified in the bill and shall thereafter issue a redetermination in any case in which such application for redetermination has been filed. Any such redetermination shall be conclusive on the organization unless, not later than 20 days after the redetermination was mailed to its last known address or otherwise delivered to it, the organization files its protest thereof, setting forth the grounds for the appeal. Proceedings on such protest shall be in accordance with the provisions of s. 443.141(2), relating to protests of assessments.

5.  Past due payments of amounts in lieu of contributions shall be subject to the same interest and penalties that, pursuant to s. 443.141(1), apply to past due contributions.

6.  Each employer who is liable for payments in lieu of contributions shall be charged his or her proportionate share of benefits, and the Unemployment Compensation Trust Fund shall be reimbursed in full.

(c)  Authority to terminate elections.--If any nonprofit organization is delinquent in making payments in lieu of contributions as required under paragraph (b), the division may terminate such organization's election to make payments in lieu of contributions as of the beginning of the next calendar year, and such termination shall be effective for that and the next calendar year.

(d)  Allocations of benefit costs.--Each employer that is liable for payments in lieu of contributions shall pay to the division for the fund the amount of regular benefits, short-time compensation benefits, plus the amount of one-half of extended benefits paid that are attributable to service in the employ of such employer. If benefits paid to an individual are based on wages paid by more than one employer and one or more of such employers are liable for payments in lieu of contributions, the amount payable to the fund by each employer that is liable for such payments shall be determined in accordance with the provisions of subparagraph 1. or subparagraph 2.

1.  Proportionate allocation when fewer than all base-period employers are liable for reimbursement.--If benefits paid to an individual are based on wages paid by one or more employers that are liable for payments in lieu of contributions and on wages paid by one or more employers who are liable for contributions, the amount of benefits payable by each employer that is liable for payments in lieu of contributions shall be an amount which bears the same ratio to the total benefits paid to the individual as the total base-period wages paid to the individual by such employer bears to the total base-period wages paid to the individual by all of his or her base-period employers.

2.  Proportionate allocation when all base-period employers are liable for reimbursement.--If benefits paid to an individual are based on wages paid by two or more employers that are liable for payments in lieu of contributions, the amount of benefits payable by each such employer shall be an amount which bears the same ratio to the total benefits paid to the individual as the total base-period wages paid to the individual by such employer bears to the total base-period wages paid to the individual by all of his or her base-period employers.

(e)  Group accounts.--Two or more employers that have become liable for payments in lieu of contributions, in accordance with the provisions of paragraph (a) and s. 443.121(3), may file a joint application to the division for the establishment of a group account for the purpose of sharing the cost of benefits paid that are attributable to service in the employ of such employers. Each such application shall identify and authorize a group representative to act as the group's agent for the purposes of this paragraph. Upon its approval of the application, the division shall establish a group account for such employers effective as of the beginning of the calendar year in which it receives the application and shall notify the group's representative of the effective date of the account. Such account shall remain in effect for not less than 2 calendar years and thereafter until terminated at the discretion of the division or upon application by the group. Upon establishment of the account, each member of the group shall be liable for payments in lieu of contributions with respect to each calendar quarter in the amount that bears the same ratio to the total benefits paid in such quarter that are attributable to service performed in the employ of all members of the group as the total wages paid for service in employment by such member in such quarter bears to the total wages paid during such quarter for service performed in the employ of all members of the group. The division shall prescribe such rules as it deems necessary with respect to applications for establishment, maintenance, and termination of group accounts that are authorized by this paragraph; for addition of new members to, and withdrawal of active members from, such accounts; and for the determination of the amounts that are payable under this paragraph by members of the group and the time and manner of such payments.

(5)  FINANCING BENEFITS PAID TO EMPLOYEES OF THE STATE AND POLITICAL SUBDIVISIONS OF THE STATE.--Benefits paid to employees of this state or any instrumentality of this state, or to employees of any political subdivision of this state or any instrumentality thereof, based upon service defined in s. 443.036(21)(b), shall be financed in accordance with this subsection.

(a)1.  Unless an election is made as provided in paragraph (c), the state or any political subdivision of the state shall pay into the Unemployment Compensation Trust Fund an amount equivalent to the amount of regular benefits, short-time compensation benefits, and extended benefits paid to individuals, based on wages paid by the state or the political subdivision for service defined in s. 443.036(21)(b).

2.  Should any state agency become more than 120 days delinquent on reimbursements due to the Unemployment Compensation Trust Fund, the division shall certify to the Comptroller the amount due and the Comptroller shall transfer the amount due to the Unemployment Compensation Trust Fund from the funds of such agency that may legally be used for such purpose. In the event any political subdivision of the state or any instrumentality thereof becomes more than 120 days delinquent on reimbursements due to the Unemployment Compensation Trust Fund, then, upon request by the division after a hearing, the Department of Revenue or the Department of Banking and Finance, as the case may be, shall deduct the amount owed by the political subdivision or instrumentality from any funds to be distributed by it to the county, city, special district, or consolidated form of government for further distribution to the trust fund in accordance with this chapter. Should any employer for whom the city or county tax collector collects taxes fail to make the reimbursements to the Unemployment Compensation Trust Fund required by this chapter, the tax collector after a hearing, at the request of the division and upon receipt of a certificate showing the amount owed by the employer, shall deduct the amount so certified from any taxes collected for the employer and remit same to the Department of Labor and Employment Security for further distribution to the trust fund in accordance with this chapter. This subparagraph does not apply to those amounts due for benefits paid prior to October 1, 1979. This subparagraph does not apply to amounts owed by a political subdivision for benefits erroneously paid where the claimant is required to repay to the division under s. 443.151(6)(a) or (b) any sum as benefits received.

(b)  The provisions of paragraphs (4)(b), (d), and (e), relating to reimbursement payments, allocation of benefit costs, and group accounts with respect to nonprofit organizations, are applicable also, to the extent allowed by federal law, with respect to the duties of this state or any political subdivision of this state as an employer by reason of s. 443.036(19)(b).

(c)  Any employer subject to the provisions of this subsection may elect the contribution financing method as provided by law in lieu of the reimbursement financing method provided in paragraphs (a) and (b).

(d)  Upon establishing a financing method as provided by this subsection, such financing method shall be applicable for not less than 2 calendar years. Nothing herein shall be construed to prevent an employer subject to the provisions of this subsection from electing to change its method of financing or its method of reporting after completing 2 calendar years under another financing method, so long as such new election is timely filed. The division may prescribe by rule the procedures for changing methods of reporting.

(6)  PUBLIC EMPLOYERS UNEMPLOYMENT COMPENSATION BENEFIT ACCOUNT.--

(a)  There is established a Public Employers Unemployment Compensation Benefit Account which will be maintained with separate accounting as a part of the Florida Unemployment Compensation Trust Fund. All benefits paid to public employees shall be charged to the Public Employers Unemployment Compensation Benefit Account.

(b)  Governmental entities subject to the Florida Unemployment Compensation Law under s. 443.036(21)(b) who exercise the option to elect the contributory system of financing unemployment compensation benefits shall have their accounts maintained and shall be subject to the provisions of subsections (1), (2), and (3), except that:

1.  The term "taxable wages" means total gross wages.

2.  The initial contribution rate shall be 0.25 percent.

3.  Any election by an employer to be taxed under this subsection shall be effective January 1 and shall be taxed at the initial rate. Effective January 1 of the following year, the rate shall be computed based on 2 calendar quarters of chargeability and payroll; effective January 1 of the second year after such election, the rate shall be computed based on 6 quarters of chargeability and payroll; and effective January 1 of the third year after such election, the rate shall be computed based on 10 quarters of chargeability and payrolls. Each January 1 thereafter, the tax rates shall be computed based on 12 quarters of chargeability and payroll.

4.  An employer electing to be taxed under the provisions of this subsection shall make such election not later than 30 days prior to January 1 of the year for which the election is to be effective. Upon electing this financing method, such method shall be applicable for not less than 2 years.

5.  Any election under this subsection may be terminated by filing with the division, not later than 30 days prior to January 1, a written notice of termination.

History.--s. 8, ch. 18402, 1937; s. 5, ch. 19637, 1939; CGL 1940 Supp. 4151(495); s. 8, ch. 20685, 1941; s. 1, ch. 21981, 1943; s. 1, ch. 22946, 1945; s. 1, ch. 23918, 1947; s. 11, ch. 25035, 1949; ss. 5, 6, ch. 26879, 1951; s. 1, ch. 26958, 1951; ss. 2, 3, 4, ch. 26878, 1951; ss. 5, 6, 7, 8, 9, ch. 28242, 1953; s. 4, ch. 29771, 1955; ss. 1, 2, 3, ch. 29817, 1955; s. 3, ch. 57-247; s. 2, ch. 57-268; ss. 1, 2, ch. 59-98; s. 2, ch. 61-119; s. 4, ch. 61-132; s. 1, ch. 63-154; s. 1, ch. 63-137; s. 1, ch. 65-243; s. 1, ch. 65-25; s. 1, ch. 67-225; s. 1, ch. 67-244; ss. 17, 35, ch. 69-106; s. 1, ch. 70-296; s. 1, ch. 70-439; s. 6, ch. 71-225; ss. 1, 2, 3, ch. 71-227; s. 2, ch. 72-155; s. 118, ch. 73-333; s. 3, ch. 74-198; ss. 5, 7, ch. 77-262; s. 2, ch. 77-393; s. 5, ch. 77-399; s. 11, ch. 78-95; s. 2, ch. 78-295; s. 5, ch. 78-386; s. 3, ch. 79-293; s. 4, ch. 79-308; s. 1, ch. 79-355; s. 185, ch. 79-400; ss. 4, 8, 9, ch. 80-95; ss. 1, 2, ch. 80-252; s. 5, ch. 80-345; s. 10, ch. 83-174; s. 2, ch. 83-186; s. 2, ch. 83-285; s. 1, ch. 83-313; s. 2, ch. 84-40; s. 3, ch. 87-383; ss. 7, 8, ch. 88-289; ss. 1, 2, ch. 89-346; s. 3, ch. 92-38; s. 131, ch. 92-279; s. 55, ch. 92-326; s. 1, ch. 92-352; s. 7, ch. 94-347; ss. 6, 10, ch. 96-378; s. 5, ch. 96-411; s. 1063, ch. 97-103; s. 7, ch. 98-149.

¹Note.--Section 1, ch. 97-29, as amended by s. 1, ch. 99-131, provides that "[n]otwithstanding section 443.131(2), Florida Statutes, for the 2000 calendar year, each employer whose employment record has been chargeable with benefit payments for less than eight calendar quarters shall pay contributions at the initial rate of 2 percent."

²Note.--Section 1, ch. 97-29, as amended by s. 1, ch. 99-131, provides that "[n]otwithstanding section 443.131(3), Florida Statutes, for the 2000 calendar year or any quarter thereof, the division shall subtract 0.5 percent from each employer's assigned tax rate, except for those employers who are assigned the initial rate or who have been assigned a contribution rate of 5.4 percent or higher for more than 36 months."

³Note.--Section 6, ch. 92-38, provides that "[t]he Division of Unemployment Compensation of the Department of Labor and Employment Security is authorized to promulgate rules and adopt such forms as may be necessary for administration of this act."

⁴Note.--Repealed by s. 10, ch. 96-378.

Note.--Former s. 443.08.

443.141  Collection of contributions.--

¹(1)  PAST DUE CONTRIBUTIONS.--

(a)  Interest.--Contributions unpaid on the date on which they are due and payable shall bear interest at the rate of 1 percent per month from and after such date until payment plus accrued interest is received by the division, unless the division finds that the employing unit has or had good reason for failure to pay contributions when due. Interest collected pursuant to this subsection shall be paid into the Special Employment Security Administration Trust Fund.

(b)  Penalty for delinquent reports.--

1.  Any employing unit which fails to file any reports required by the division in the administration of this chapter, in accordance with rules adopted by the division, shall pay to the division with respect to each such report the sum of $25 for each 30 days or fraction thereof that such employing unit is delinquent, unless the division finds that such employing unit has or had good reason for failure to file such report or reports.

2.  Sums collected as penalties under the provisions of subparagraph 1. shall be deposited by the division in the Special Employment Security Administration Trust Fund.

3.  A waiver of penalty and interest for delinquent reports may be authorized where impositions of interest or a penalty would be inequitable.

(c)  Application of partial payments.--When a delinquency exists in the account of an employer not in bankruptcy, and payment in an amount less than the total delinquency is submitted, the division shall apply such partial payment as the payor directs. In the absence of specific direction, the division shall apply the partial payment to the payor's account as prescribed by rule.

(2)  REPORTS, CONTRIBUTIONS, APPEALS.--

(a)  Failure to make reports and pay contributions.--If any employing unit determined by the division to be an employer subject to the provisions of this chapter fails to make and file any report as and when required by the terms and provisions of this chapter or by any rule of the division, for the purpose of determining the amount of contributions due by such employer under this chapter, or if any such report which has been filed is deemed by the division to be incorrect or insufficient, and such employer, after having been given written notice by the division to file such report, or a corrected or sufficient report, as the case may be, fails to file such report within 15 days after the date of the mailing of such notice, the division may:

1.  Determine the amount of contributions due from such employer on the basis of such information as may be readily available to it, which determination shall be deemed to be prima facie correct;

2.  Assess such employer with the amount of contributions so determined; and

3.  Immediately give written notice by registered or certified mail to such employer of such determination and assessment including penalties as provided in this chapter, if any, added and assessed, demanding payment of same together with interest as herein provided on the amount of contributions from the date when same were due and payable.

Such determination and assessment shall be final at the expiration of 15 days from the date of the mailing of such written notice thereof demanding payment unless such employer has filed with the division a written protest and petition for hearing specifying the objections thereto. Upon receipt of such petition within the 15 days allowed, the division shall fix the time and place for a hearing and shall notify the petitioner thereof. The division may appoint special deputies with full power to hold hearings hereunder and to submit their findings together with a transcript of the proceedings before them and their recommendations to the division for its final decision and determination. Special deputies shall be subject to the prohibition on ex parte communications as provided in s. 120.66. At any hearing held before the division or its special deputy, as herein provided, evidence may be offered to support such determination and assessment or to prove that it is incorrect. However, at such hearing, the petitioner shall be required to show wherein that it is incorrect or else file full and complete corrected reports. Evidence may also be submitted at such hearing to rebut the determination by the division that the petitioner is an employer under the provisions of this chapter; and, upon evidence taken before it or upon the transcript submitted to it with the findings and recommendation of its special deputy, the division may set aside its determination that the petitioner is an employer under the provisions of this chapter or may reaffirm such determination. The amounts assessed pursuant to a final determination by the division hereunder together with interest and penalties shall be paid within 15 days after notice of such final decision and assessment and demand for payment thereof by the division has been mailed to such employer, unless judicial review is instituted in a case of status determination. Amounts due when the status of the employer is in dispute shall be payable within 15 days of the entry of an order by the court affirming such determination. However, any determination by the division that an employing unit is not an employer under the provisions of this chapter shall not affect the benefit rights of any individual as determined by an appeals referee or the commission, under the provisions of this chapter, unless such individual has been made a party to the proceedings before the division, or unless such determination of the commission or appeals referee has not become final or the employing unit and the division have not been made parties to the proceedings before the appeals referee or the commission.

(b)  Appeals.--Subject to the foregoing provisions of this subsection, the division shall by regulation prescribe the manner pursuant to which an employing unit which has been determined to be an employer may file an appeal and be afforded an opportunity for a hearing on such determination. Pending such hearing, the employing unit shall file reports and pay contributions in accordance with s. 443.131.

(3)  COLLECTION PROCEEDINGS.--

(a)  Lien for payment of contributions.--

1.  There is hereby created a lien in favor of the division upon all the property, both real and personal, of any employer who has become liable for the payment of any contribution levied and imposed upon it by this law for the amount of the contributions due and payable under the provisions hereof, together with interest, costs, and penalties; and if any contribution imposed by this chapter or any portion of such contribution or interest or penalty is not paid within 60 days after the same becomes delinquent, the division may thereafter issue a notice of lien under its official seal, which notice of lien may be filed in the office of the clerk of the circuit court of any county in which the delinquent employer owns property or has conducted business, and which notice of lien shall set forth the periods for which the contributions, interest, or penalties are demanded and the amounts thereof, a copy of which notice of lien shall be mailed to the employer at her or his last known address by registered mail. Provided, that notice of lien may be issued and recorded at the expiration of 15 days from the date assessment becomes final under the provisions of subsection (2). Upon presentation of the notice of lien, the clerk of the circuit court shall record it in a book maintained by her or him for that purpose, and thereupon the amount of the notice of lien, together with the cost of recording and interest accruing upon the contribution amount, shall become a lien upon the title to and interest, whether legal or equitable, in any real property, chattels real, or personal property of such employer against whom such notice of lien is issued, in the same manner as a judgment of the circuit court duly docketed in the office of such circuit court clerk with execution duly issued thereon and in the hands of the sheriff for levy; and such lien shall be prior, preferred, and superior to all mortgages or other liens filed, recorded, or acquired subsequent to the time such notice of lien shall have been filed. Upon the payment of the amounts due thereunder, or upon determination by the division that such notice of lien was erroneously issued, the same may be satisfied of record by the division by an acknowledgment under the seal of the division that such lien has been fully satisfied. Such satisfaction need not be acknowledged before any notary or other public officer, and the seal of the division together with the signature of the director shall be conclusive evidence of the satisfaction of the lien, which satisfaction shall be recorded by the clerk of the circuit court who shall receive fees for such services as may be fixed by law for the recording of instruments generally.

2.  The division may thereafter issue a warrant directed to all and singular sheriffs in the state, commanding them to levy upon and sell any real or personal property of the employer liable for any amount under this law within their respective jurisdictions, for the payment of the amount thereof, with the added penalties and interest and the costs of executing the warrant, together with the costs of the clerk of the circuit court in recording and docketing the notice of lien, and to return such warrant to the division and to pay to it the money collected by virtue thereof; such warrant shall issue and be enforced for all amounts due the division as of the date of issuance thereof, together with interest accruing on the contribution amount due from the employer to the date of payment at the rate provided herein; however, in the event of sale of any assets of the employer, priorities under the warrant shall be determined in accordance with the priority established by the notice or notices of lien filed by the division and recorded by the clerk of the circuit court. The sheriff shall proceed upon the warrant in all respects with like effect and in the same manner prescribed by law in respect to executions issued out of the office of the clerk of the circuit court upon judgments of the circuit court; and the sheriff shall be entitled to the same fees for her or his services in executing the warrant as under a writ of execution out of the circuit court, such fees to be collected in the same manner.

(b)  Injunctive procedures to contest warrants after issuance.--No writ of injunction or restraining order to stay the execution of such warrant shall issue until a bill praying therefor has been filed and reasonable notice of hearing of motion for such injunction has previously been served on the division, nor unless the party applying therefor has previously tendered and paid into the custody of the court the full amount of contributions, interests, costs, and penalties claimed in such warrant or entered into and filed in the court a bond with two or more good and sufficient sureties approved by the court in a sum at least double the amount of such contributions, interests, costs, and penalties, payable to the division, and conditioned to pay the amount of such warrant, interest thereon, and such damages as may be occasioned by the wrongful issuing of the injunction, if the injunction is dissolved, or the bill upon which it may be granted is dismissed. Only one surety shall be required when such bond is executed by a lawfully authorized surety company as surety thereon.

(c)  Attachment and garnishment.--Upon the filing of notice of lien as provided in subparagraph (a)1., the division is entitled to remedy by attachment or garnishment as provided in chapters 76 and 77, as for a debt due; and, upon application by the division, such writs shall issue out of the office of the clerk of the circuit court as upon a judgment of the circuit court duly docketed and recorded, and such writs shall be made returnable to the circuit court. However, no bond shall be required of the division as a condition precedent to the issuance of such writs of attachment or garnishment. Issues raised under proceedings by attachment or garnishment shall be tried by the circuit court as upon a judgment thereof in the manner provided in chapters 76 and 77. Further, the notice of lien filed by the division shall be of full force and effect for the purposes of all remedies provided for in this chapter until satisfied as provided in this chapter, and no revival by scire facias or other proceedings shall be necessary prior to the pursuit of any remedy herein provided for, and proceedings authorized as upon a judgment of the circuit court shall not be construed as making of the lien a judgment of the circuit court upon a debt for any purpose except as herein specifically set forth as procedural remedies only.

(d)  Third-party claims.--Upon any levy made by the sheriff under the authority of a writ of attachment or garnishment as provided in paragraph (c), third-party claims to property involved shall be tried by the circuit court as upon a judgment thereof and all proceedings shall be authorized on such third-party claims as provided in ss. 56.16, 56.20, 76.21, and 77.16.

(e)  Proceedings supplementary to execution.--At any time after a warrant provided for in subparagraph (a)2. has been in the hands of any sheriff of this state and returned unsatisfied, the division may make and file an affidavit in the circuit court affirming such fact and also that such warrant is valid and outstanding and also stating the residence of the party or parties against whom the warrant has been issued; and the division shall thereupon be entitled to have other and further proceedings in the circuit court as upon a judgment thereof as provided in s. 56.29.

(f)  Photostats.--In any proceedings in any court under this chapter photostats of original records or microfilm copies of records of the division or the commission shall be primary evidence in lieu of the originals of such records or of the documents which have been transcribed into such records.

(g)  Jeopardy assessment and warrant.--If the division has just cause to believe and does believe that the collection of contributions from an employer will be jeopardized by delay, it may assess such contributions immediately, together with interest or penalties when due, whether or not contributions accrued have become due, and may immediately issue a notice of lien and jeopardy warrant upon which proceedings may be had as herein provided for notice of lien and warrant of the division. Within 15 days from the mailing of such notice of lien by registered mail, the employer against whom such notice of lien and warrant is issued may protest the issuance thereof in the same manner provided in paragraph (2)(a), and further proceedings shall be had upon the protest as therein provided. Such protest shall not operate as a supersedeas or stay of enforcement proceedings until and unless the employer has filed with the sheriff seeking to enforce the warrant of the division a good and sufficient surety bond in twice the amount demanded by the notice of lien or warrant conditioned upon payment of the amount subsequently found to be due from the employer to the division by final determination of the division upon protest of assessment. The jeopardy warrant and notice of lien shall be satisfied by the division in the manner heretofore provided upon payment of the amount finally determined to be due from the employer. In the event enforcement of the jeopardy warrant is not superseded as hereinabove provided, the employer shall be entitled to a refund from the fund of all amounts paid as contributions in excess of the amount finally determined to be due by the employer upon application being made as provided in this chapter.

(4)  MISCELLANEOUS PROVISIONS FOR ENFORCEMENT OF COLLECTION OF CONTRIBUTIONS.--

(a)  Independently of all other remedies and proceedings authorized by this law for the enforcement of and the collection of contributions hereby levied, a right of action by suit in the name of the division is created. Suit may be maintained and prosecuted, and all proceedings taken, to the same effect and extent as for the enforcement of a right of action for debt or assumpsit, and any and all remedies available in such actions, including attachment and garnishment, shall be available to the division for the collection of any contribution accruing hereunder; however, the division shall not be required to post bond in any such action or proceedings; further, nothing herein contained shall be construed as making of such contributions a debt or demand unenforceable against homestead property provided by Art. X of the State Constitution, the above remedies being procedural only.

(b)  Any employer failing to make return or to pay the contributions levied under this chapter, and who has not ceased to be an employer as provided in s. 443.121, may be enjoined from employing individuals in employment as defined in this chapter upon the complaint of the division in the circuit court of the county in which the employer may be doing business; and such employer so failing to make return or to pay contributions levied hereunder shall be enjoined from employing individuals in employment until such return shall have been made and the contributions shown to be due thereunder have been paid to the division.

(c)  The division or any agent or employee whom it may designate shall have the power to administer an oath to any person in respect to any return or report required by this law or by the rules of the division, and such oath made before the division or any authorized agent or employee shall have the same efficacy as an oath made before any judicial officer or notary public of the state.

(d)  Civil actions brought under this chapter to collect contributions and interest thereon or any proceeding had herein for the collection of contributions from an employer shall be heard by the court having jurisdiction thereof at the earliest possible date and shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial review of claims for benefits arising under this chapter and cases arising under the Workers' Compensation Law of this state.

(e)  The division is authorized to commence action in any other state by and in the name of the division to collect unemployment compensation contributions, penalties, and interest legally due this state. The officials of other states which extend a like comity to this state are authorized to sue for the collection of such contributions, interest, and penalties in the courts of this state. The courts of this state shall recognize and enforce liability for such contributions, interest, and penalties imposed by other states which extend a like comity to this state.

(f)  The collection of any contribution, interest, and penalty otherwise due under this chapter shall not be enforceable by civil action, warrant, claim, or other means unless, within 5 years from the date upon which such contribution, interest, and penalty became due and payable as provided by law and by rule of the division, a notice of lien with respect to such contribution, interest, and penalty was filed for record with a clerk of a circuit court as provided in subsection (3).

(5)  PRIORITIES UNDER LEGAL DISSOLUTION OR DISTRIBUTIONS.--In the event of any distribution of any employer's assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for the benefit of creditors, adjudicated insolvency, composition, administration of estates of decedents, or other similar proceeding, contributions then or thereafter due shall be paid in full prior to all other claims except claims for wages of not more than $250 to each claimant, earned within 6 months of the commencement of the proceeding, and on a parity with all other tax claims wherever such tax claims have been given priority. In the administration of the estate of any decedent, the filing of notice of lien shall be deemed a proceeding required upon protest of the claim filed by the division for contributions due under this chapter, and such claim shall be allowed by the circuit judge. However, the personal representative of the decedent may by petition to the circuit court object to the validity of the claim of the division, and proceedings shall be had in the circuit court for the determination of the validity of the claim of the division. Further, the bond of the personal representative shall not be discharged until such claim is finally determined by the circuit court; and, when no bond has been given by the personal representative, none of the assets of the estate shall be distributed until such final determination by the circuit court. Upon distribution of the assets of the estate of any decedent, the claim of the division shall have ²class 7 priority established in ²s. 733.707(1)(g), subject to the above limitations with reference to wages. In the event of any employer's adjudication in bankruptcy, judicially confirmed extension proposal, or composition, under the ³Federal Bankruptcy Act of 1898, as amended, contributions then or thereafter due shall be entitled to such priority as is provided in s. 64B of that act (U.S.C. Title II, s. 104(b), as amended).

(6)  REFUNDS.--If, not later than 4 years after the date of payment of any amount as contributions, interest, or penalties, an employing unit that has paid such contributions, interest, or penalties makes application for an adjustment thereof in connection with subsequent contribution payments, or for a refund thereof because such adjustment cannot be made, and the division determines that such contributions, interest, or penalties or any portion thereof was erroneously collected, the division shall allow such employing unit to make an adjustment thereof without interest in connection with subsequent contribution payment by it, or if such adjustment cannot be made, the division shall refund said amount, without interest, from the fund. For like cause, and within the same period, adjustment or refund may be made on the division's own initiative. However, nothing in this chapter shall be construed to authorize a refund of contributions which were properly paid in accordance with the provisions of this chapter at the time of such payment, except as required by s. 443.036(21)(n)5.; further, refunds under this subsection and under s. 443.036(21)(n)5. may be paid from either the clearing account or the benefit account of the Unemployment Compensation Trust Fund and from the Special Employment Security Administration Trust Fund with respect to interest or penalties which have been previously paid into such fund, the provisions of s. 443.191(2) to the contrary notwithstanding.

History.--s. 15, ch. 18402, 1937; s. 10, ch. 19637, 1939; CGL 1940 Supp. 4151(502); s. 14, ch. 20685, 1941; s. 5, ch. 21982, 1943; s. 5, ch. 24084, 1947; s. 11, ch. 25035, 1949; s. 9, ch. 26879, 1951; s. 12, ch. 28242, 1953; s. 12, ch. 29771, 1955; s. 3, ch. 57-268; s. 24, ch. 57-1; s. 2, ch. 61-119; s. 3, ch. 61-228; s. 4, ch. 65-114; ss. 17, 35, ch. 69-106; s. 11, ch. 71-225; s. 1, ch. 73-283; s. 26, ch. 73-334; s. 1, ch. 77-174; s. 11, ch. 78-95; s. 27, ch. 79-7; s. 76, ch. 79-40; ss. 4, 8, 9, ch. 80-95; s. 6, ch. 80-345; s. 283, ch. 81-259; s. 11, ch. 83-174; s. 3, ch. 84-21; s. 9, ch. 88-289; s. 7, ch. 91-220; s. 4, ch. 92-38; s. 6, ch. 96-411; s. 1064, ch. 97-103; s. 8, ch. 98-149.

¹Note.--Section 6, ch. 92-38, provides that "[t]he Division of Unemployment Compensation of the Department of Labor and Employment Security is authorized to promulgate rules and adopt such forms as may be necessary for administration of this act."

²Note.--Section 20, ch. 93-208, amended s. 733.707(1) to insert a new paragraph (f) providing for an additional class, designated as class 6; material in former paragraph (g) now appears in paragraph (h) as class 8.

³Note.--Replaced by the 1978 Bankruptcy Code.

Note.--Former s. 443.15.

443.151  Procedure concerning claims.--

(1)  POSTING OF INFORMATION.--

(a)  Each employer shall post and maintain in places readily accessible to individuals in her or his employ printed statements concerning benefit rights, claims for benefits, and such other matters relating to the administration of this chapter as the division may by rule prescribe. Each employer shall supply to such individuals copies of such printed statements or other materials relating to claims for benefits when and as the division may by rule prescribe. Such printed statements and other materials shall be supplied by the division to each employer without cost to the employer.

(b)1.  An individual filing a new claim for unemployment compensation shall, at the time of filing such claim, be advised that:

a.  Unemployment compensation is subject to federal income tax.

b.  Requirements exist pertaining to estimated tax payments.

c.  The individual may elect to have federal income tax deducted and withheld from the individual's payment of unemployment compensation at the amount specified in the federal Internal Revenue Code.

d.  The individual shall be permitted to change a previously elected withholding status not more than two times per calendar year.

2.  Amounts deducted and withheld from unemployment compensation shall remain in the unemployment fund until transferred to the federal taxing authority as payment of income tax.

3.  The division shall follow all procedures specified by the United States Department of Labor and the federal Internal Revenue Service pertaining to the deducting and withholding of income tax.

4.  If more than one authorized request for deduction and withholding is made, amounts shall be deducted and withheld in accordance with the following priorities; unemployment overpayments shall have first priority, child support payments shall have second priority, and withholding under this subsection shall have third priority.

5.  This paragraph shall apply to payments made after December 31, 1996.

(2)  FILING OF CLAIM INVESTIGATIONS; NOTIFICATION OF CLAIMANTS AND EMPLOYERS.--Claims for benefits shall be made in accordance with such rules as the division may adopt. The division shall notify claimants and employers regarding monetary and nonmonetary determinations of eligibility. Investigations of issues raised in connection with a claimant which may affect a claimant's eligibility for benefits or charges to an employer's account shall be conducted by the division as prescribed by rule.

(3)  DETERMINATION.--

(a)  In general.--An initial determination upon a claim filed pursuant to subsection (2) shall be made promptly by an examiner designated by the division, shall include a statement as to whether and in what amount claimant is entitled to benefits, and, in the event of a denial, shall state the reasons therefor. A determination with respect to the first week of a benefit year shall also include a statement as to whether the claimant has been paid the wages required under ¹s. 443.091(1)(e) and, if so, the first day of the benefit year, the claimant's weekly benefit amount, and the maximum total amount of benefits payable to the claimant with respect to a benefit year. The claimant, the claimant's most recent employing unit, and all employers whose accounts would be charged with benefits pursuant to such determination shall be promptly notified of such initial determination; and such determination shall be final unless within 20 days after the mailing of such notices to the parties' last known addresses, or in the absence of such mailing, within 20 days after the delivery of such notice, appeal or written request for reconsideration is filed by the claimant or other party entitled to such notice.

(b)  Determinations in labor dispute cases.--Whenever any claim involves the application of the provisions of s. 443.101(4), the examiner handling the claim shall, if so directed by the division, promptly transmit such claim to a special examiner designated by the division to make a determination upon the issues involved under that subsection or upon such claims. Such special examiner shall make the determination thereon after such investigation as deemed necessary. The claimant or any other party entitled to notice of such determination may file an appeal from such determination pursuant to subsection (4).

(c)  Redeterminations.--

1.  The division may reconsider a determination whenever it finds that an error has occurred in connection therewith or whenever new evidence or information pertinent to such determination has been discovered subsequent to any previous determination or redetermination. No such redetermination shall be made after 1 year from the last day of the benefit year, unless it appears that the disqualification imposed by s. 443.101(6) is applicable, in which case the redetermination may be made at any time within 2 years from the date of the making of such false or fraudulent representation. Notice of redetermination shall be promptly given to the claimant and to any employers entitled to notice thereof in the manner prescribed in this section with respect to notice of an initial determination. If the amount of benefits is increased upon such redetermination, an appeal therefrom solely with respect to the matters involved in such increase may be filed in the manner and subject to the limitations provided in subsection (4). If the amount of benefits is decreased upon such redetermination, the matters involved in such decrease shall be subject to review in connection with an appeal by claimant from any determination upon a subsequent claim for benefits which may be affected in amount or duration by such redetermination. Subject to the same limitations and for the same reasons, the division may reconsider its determination in any case in which the final decision has been rendered by an appeals referee, the commission, or a court, and may apply to the body or court which rendered such final decision to issue a revised decision.

2.  In the event that an appeal involving an original determination is pending as of the date a redetermination thereof is issued, such appeal unless withdrawn shall be treated as an appeal from such redetermination.

(d)  Notice of determination or redetermination pursuant to this chapter.--Notice of any determination or redetermination which involves the application of the provisions of this chapter, together with the reasons therefor, shall be promptly given to the claimant and to any employer entitled to notice thereof, such notice to be given in the manner provided in this subsection, provided that the division shall by rule prescribe the manner and procedure pursuant to which employers within the base period of a claimant may become entitled to such notice.

(4)  APPEALS.--

(a)  Appeals referees.--The division shall appoint one or more impartial salaried appeals referees selected in accordance with s. 443.171(4) to hear and decide appealed or disputed claims. Such appeals referees shall have such qualifications as may be established by the Department of Management Services upon the advice and consent of the division. No person shall participate on behalf of the division as an appeals referee in any case in which she or he is an interested party. The division may designate alternates to serve in the absence or disqualification of any appeals referee upon a temporary basis and pro hac vice which alternate shall be possessed of the same qualifications required of appeals referees. The division shall provide the commission and the appeals referees with proper facilities and assistance for the execution of their functions.

(b)  Filing and hearing.--

1.  The claimant or any other party entitled to notice of a determination as herein provided may file an appeal from such determination with an appeals referee within 20 days after the date of mailing of the notice to her or his last known address or, if such notice is not mailed, within 20 days after the date of delivery of such notice.

2.  Notwithstanding the provisions of s. 120.569(2)(b), unless the appeal is withdrawn with her or his permission or is removed to the commission, the appeals referee, after mailing all parties and attorneys of record a notice of hearing at least 10 days prior to the date of hearing, shall affirm, modify, or reverse such determination; however, whenever an appeal involves a question as to whether services were performed by claimant in employment or for an employer, the referee shall give special notice of such issue and of the pendency of the appeal to the employing unit and to the division, both of which shall thenceforth be parties to the proceeding.

3.  The parties shall be promptly notified of such referee's decision; and such decisions shall be final unless, within 20 days after the date of mailing of notice thereof to the party's last known address or, in the absence of such mailing, within 20 days after the delivery of such notice, further review is initiated pursuant to paragraph (c).

(c)  Review by commission.--The commission may, on its own motion, within the time specified in paragraph (b), initiate a review of the decision of an appeals referee or may allow an appeal from such decision on application filed within such time by the division or by any party entitled to notice of such decision. An appeal filed by any such party shall be allowed as of right if the examiner's determination was not affirmed by the appeals referee. Upon review on its own motion or upon appeal, the commission may on the basis of the evidence previously submitted in such case, or upon the basis of such additional evidence as it may direct to be taken, affirm, modify, or reverse the findings and conclusions of the appeals referee. The commission may remove to itself or transfer to another appeals referee the proceedings on any claim pending before an appeals referee. Any proceeding so removed to the commission prior to the completion shall be heard by the commission in accordance with the requirement of this subsection with respect to proceedings before an appeals referee. Upon denial by the commission of an application for appeal from the decision of an appeals referee, the decision of the appeals referee shall be deemed to be a decision of the commission within the meaning of this paragraph for purposes of judicial review and shall be subject to judicial review within the time and in the manner provided for with respect to decisions of the commission, except that the time for initiating such review shall run from the date of notice of the order of the commission denying the application for appeal.

(d)  Procedure.--The manner in which appealed claims shall be presented shall be in accordance with rules prescribed by the commission. Witnesses subpoenaed pursuant to this section shall be allowed fees at a rate as established by s. 92.142, and fees of witnesses subpoenaed on behalf of the division or any claimant shall be deemed part of the expense of administering this chapter.

(e)  Judicial review.--Orders of the commission entered pursuant to paragraph (c) shall be subject to review only by notice of appeal in the district court of appeal in the appellate district in which the issues involved were decided by an appeals referee, and the commission shall be made a party respondent to every such proceeding, notwithstanding any provision to the contrary in chapter 120. The division shall have the right to initiate judicial review of orders in the same manner and to the same extent as any other party.

(5)  PAYMENT OF BENEFITS.--

(a)  Benefits shall be promptly paid in accordance with a determination or redetermination regardless of any appeal or pending appeal. However, any employer who, pursuant to the provisions of s. 443.131(4), (5), or (6), is liable for reimbursement payments in lieu of contributions for the payment of such benefits shall be notified, at the address on file with the division, as to the initial determination of the claim, and the employer shall be given 10 days to respond, prior to the payment of the benefits to the employee.

(b)  If a determination allowing benefits is affirmed in any amount by an appeals referee, or is so affirmed by the commission, or if a decision of an appeals referee allowing benefits is affirmed in any amount by the commission, such benefits shall be promptly paid regardless of any further appeal, and no injunction, supersedeas, stay, or other writ or process suspending the payment of such benefits shall be issued by any court. However, if such decision is finally reversed, no employer liable for contributions under the contributory system of financing unemployment compensation benefits shall be charged with benefits so paid pursuant to the erroneous determination, and benefits shall not be paid for any subsequent weeks of unemployment involved in such reversal.

(c)  That portion of paragraph (b) relating to charging an employer liable for contributions shall not be applicable to employers using the reimbursable method of financing benefit payments.

(6)  RECOVERY AND RECOUPMENT.--

(a)  Any person who, by reason of her or his fraud, has received any sum as benefits under this chapter to which she or he was not entitled shall be liable to repay such sum to the division for and on behalf of the trust fund or, in the discretion of the division, to have such sum deducted from future benefits payable to her or him under this chapter, provided a finding of the existence of such fraud has been made by a redetermination or decision pursuant to this section within 2 years from the commission of such fraud, and provided no such recovery or recoupment of such sum may be effected after 5 years from the date of such redetermination or decision.

(b)  If any person, other than by reason of her or his fraud, has received any sum as benefits under this chapter to which, under a redetermination or decision pursuant to this section, she or he has been found not entitled, she or he shall be liable to repay such sum to the division for and on behalf of the trust fund or, in the discretion of the division, shall have such sum deducted from any future benefits payable to her or him under this chapter. No such recovery or recoupment of such sum may be effected after 2 years from the date of such redetermination or decision.

(c)  No recoupment from future benefits shall be had if such sum was received by such person without fault on the person's part and such recoupment would defeat the purpose of this chapter or would be against equity and good conscience.

(d)  In any case in which under this section a claimant is liable to repay to the division any sum for the fund, such sum shall be collectible without interest by a deduction from benefits pursuant to a redetermination as above provided or by civil action in the name of the division.

(e)  Notwithstanding any other provision of this chapter, any person who has been determined by either this state, a cooperating state agency, the United States Secretary of Labor, or a court of competent jurisdiction to have received any payments under the Trade Act of 1974, as amended, to which the person was not entitled shall have such sum deducted from any regular benefits, as defined in ²s. 443.111(5)(a)5., payable to her or him under this chapter; except that no single deduction under this paragraph shall exceed 50 percent of the amount otherwise payable. The amounts so deducted shall be paid to the agency which issued the payments under the Trade Act of 1974, as amended, for return to the United States Treasury. However, except for overpayments determined by a court of competent jurisdiction, no deduction may be made under this paragraph until a determination by the state agency or the United States Secretary of Labor has become final.

(7)  REPRESENTATION IN ADMINISTRATIVE PROCEEDINGS.--Notwithstanding the provisions of s. 120.62(2), in any administrative proceeding under this chapter, an employer or a claimant may be represented by an authorized representative or by counsel.

(8)  BILINGUAL REQUIREMENTS.--

(a)  Based on the estimated total number of households in a county which speak the same non-English language, a single-language minority, the division shall provide printed bilingual instructional and educational materials in the appropriate language in those counties in which 5 percent or more of the households in the county are classified as a single-language minority.

(b)  The division shall ensure that jobs and benefits offices and appeals bureaus in counties subject to the requirements of paragraph (c) prominently post notices in the appropriate languages that translators are available in those offices and bureaus.

(c)  Single-language minority refers to households which speak the same non-English language and which do not contain an adult fluent in English. The division shall develop estimates of the percentages of single-language minority households for each county by using data made available by the United States Bureau of the Census.

History.--s. 7, ch. 18402, 1937; CGL 1940 Supp. 4151(494); s. 7, ch. 20685, 1941; s. 1, ch. 21982, 1943; s. 2, ch. 24083, 1947; s. 10, ch. 26484, 1951; s. 4, ch. 26879, 1951; s. 4, ch. 28242, 1953; ss. 1, 2, 3, 4, ch. 29769, 1955; s. 1, ch. 57-268; s. 3, ch. 61-132; ss. 17, 35, ch. 69-106; s. 1, ch. 70-87; s. 1, ch. 72-154; s. 11, ch. 78-95; s. 4, ch. 78-386; s. 23, ch. 79-7; s. 3, ch. 79-308; s. 184, ch. 79-400; ss. 5, 8, 9, ch. 80-95; s. 4, ch. 80-345; s. 4, ch. 82-91; s. 1, ch. 82-178; s. 12, ch. 83-174; s. 3, ch. 90-89; s. 7, ch. 96-378; s. 200, ch. 96-410; s. 7, ch. 96-411; s. 1065, ch. 97-103; s. 9, ch. 98-149.

¹Note.--Redesignated as s. 443.091(1)(f) by s. 3, ch. 94-347.

²Note.--Redesignated as s. 443.111(6)(a)5. by s. 5, ch. 96-378, and s. 21, ch. 96-423.

Note.--Former s. 443.07.

443.161  Administrative provisions.--

(1)  SALARIES.--The director of the division and each of the members of the commission shall receive their salaries from the trust fund created by s. 443.211(1).

(2)  OBSOLETE RECORDS.--The division is expressly authorized to provide by rule for the destruction of obsolete records of the division.

(3)  ADVANCES.--The division is authorized and directed to apply to the State Unemployment Compensation Trust Fund for an advance and to accept responsibility for the repayment of such advance in accordance with the conditions specified in Title XII of the Social Security Act, as amended, in order to secure to this state and its citizens the advantages available under the provisions of Title XII of the Social Security Act.

History.--s. 11, ch. 18402, 1937; s. 7, ch. 19637, 1939; CGL 1940 Supp. 4151(498); s. 10, ch. 20685, 1941; s. 3, ch. 21982, 1943; s. 2, ch. 22946, 1945; s. 1, ch. 24094, s. 2, ch. 24084, 1947; s. 11, ch. 28242, 1953; s. 7, ch. 29771, 1955; s. 1, ch. 57-786; s. 1, ch. 61-139; s. 7, ch. 61-132; s. 2, ch. 61-119; s. 19, ch. 63-400; s. 166, ch. 71-377; s. 1, ch. 73-283; s. 1, ch. 77-174; s. 24, ch. 79-7; ss. 6, 8, 9, ch. 80-95; s. 13, ch. 83-174.

Note.--Former s. 443.11.

443.163  Electronic reporting.--An employer may choose to file any report required by this chapter in a form initiated through an electronic data interchange using an advanced encrypted transmission by means of the Internet or other suitable transmission. The division shall prescribe by rule the format and instructions necessary for such filing to ensure a full collection of contributions due. The acceptable method of transfer, the method, form, and content of the electronic data interchange, and the means, if any, by which the employer will be provided with an acknowledgment, shall be prescribed by the division.

History.--s. 35, ch. 99-208.

443.171  Division and commission; powers and duties; rules; advisory council; records and reports.--

(1)  POWERS AND DUTIES OF DIVISION.--It shall be the duty of the division to administer this chapter; and it shall have power and authority to employ such persons, make such expenditures, require such reports, make such investigations, and take such other action as it deems necessary or suitable to that end. The division shall determine its own organization and methods of procedure in accordance with the provisions of this chapter. Not later than March 15 of each year, the division, through the Department of Labor and Employment Security, shall submit to the Governor a report covering the administration and operation of this chapter during the preceding calendar year and shall make such recommendations for amendment to this chapter as it deems proper.

(2)  RULES; DIVISION, SEAL.--

(a)  The division has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to implement the provisions of this chapter.

(b)  The division shall have an official seal, which shall be judicially noticed.

(3)  PUBLICATION OF ACTS AND RULES.--The division shall cause to be printed and distributed to the public the text of this chapter and of the rules adopted by the division, the division's annual report to the Governor, and any other matter the division deems relevant and suitable and shall furnish this information to any person upon application therefor. However, no pamphlet, rules, circulars, or reports required by this chapter shall contain any matter except the actual data necessary to complete same or the actual language of the rule, together with proper notices thereof.

(4)  PERSONNEL.--Subject to chapter 110 and the other provisions of this chapter, the division is authorized to appoint, fix the compensation of, and prescribe the duties and powers of such employees, accountants, attorneys, experts, and other persons as may be necessary in the performance of its duties under this chapter. The division may delegate to any such person such power and authority as it deems reasonable and proper for the effective administration of this chapter and may in its discretion bond any person handling moneys or signing checks hereunder; the cost of such bonds shall be paid from the Employment Security Administration Trust Fund.

(5)  UNEMPLOYMENT COMPENSATION ADVISORY COUNCIL.--There is created a state Unemployment Compensation Advisory Council to assist the division in reviewing the unemployment insurance program and to recommend improvements for such program.

(a)  The council shall consist of 18 members, including equal numbers of employer representatives and employee representatives who may fairly be regarded as representative because of their vocations, employments, or affiliations, and representatives of the general public.

(b)  The members of the council shall be appointed by the secretary of the Department of Labor and Employment Security. Initially, the secretary shall appoint five members for terms of 4 years, five members for terms of 3 years, five members for terms of 2 years, and three members for terms of 1 year. Thereafter, members shall be appointed for 4-year terms. A vacancy shall be filled for the remainder of the unexpired term.

(c)  The council shall meet at the call of its chair, at the request of a majority of its membership, at the request of the division, or at such times as may be prescribed by its rules, but not less than twice a year. The council shall make a report of each meeting, which shall include a record of its discussions and recommendations. The division shall make such reports available to any interested person or group.

(d)  Members of the council shall serve without compensation but shall be entitled to receive reimbursement for per diem and travel expenses as provided in s. 112.061.

(6)  EMPLOYMENT STABILIZATION.--The division, with the advice and aid of advisory councils, shall take all appropriate steps to reduce and prevent unemployment; to encourage and assist in the adoption of practical methods of vocational training, retraining, and vocational guidance; to investigate, recommend, advise, and assist in the establishment and operation, by municipalities, counties, school districts, and the state, of reserves for public works to be used in times of business depression and unemployment; to promote the reemployment of the unemployed workers throughout the state in every other way that may be feasible; to refer any claimant entitled to extended benefits to suitable work which meets the criteria of this chapter; and, to these ends, to carry on and publish the results of investigations and research studies.

(7)  RECORDS AND REPORTS.--Each employing unit shall keep true and accurate work records, containing such information as the division may prescribe. Such records shall be open to inspection and be subject to being copied by the division at any reasonable time and as often as may be necessary. The division or an appeals referee may require from any employing unit any sworn or unsworn reports, with respect to persons employed by it, deemed necessary for the effective administration of this chapter. However, a state or local governmental agency performing intelligence or counterintelligence functions need not report an employee if the head of such agency has determined that reporting the employee could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission. Information revealing the employing unit's or individual's identity thus obtained from the employing unit or from any individual pursuant to the administration of this chapter, shall, except to the extent necessary for the proper presentation of a claim or upon written authorization of the claimant who has a workers' compensation claim pending, be held confidential and exempt from the provisions of s. 119.07(1). Such information shall be available only to public employees in the performance of their public duties, including employees of the Department of Education in obtaining information for the Florida Education and Training Placement Information Program and the ¹Department of Commerce in its administration of the qualified defense contractor tax refund program authorized by ²s. 288.104, the qualified target industry business tax refund program authorized by s. 288.106. Any claimant, or the claimant's legal representative, at a hearing before an appeals referee or the commission shall be supplied with information from such records to the extent necessary for the proper presentation of her or his claim. Any employee or member of the commission or any employee of the division, or any other person receiving confidential information, who violates any provision of this subsection is guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083. However, the division may furnish to any employer copies of any report previously submitted by such employer, upon the request of such employer, and the division is authorized to charge therefor such reasonable fee as the division may by rule prescribe not to exceed the actual reasonable cost of the preparation of such copies. Fees received by the division for copies provided under this subsection shall be deposited to the credit of the Employment Security Administration Trust Fund.

(8)  OATHS AND WITNESSES.--In the discharge of the duties imposed by this chapter, the division, the appeals referees, and the members of the commission and any duly authorized representative of any of them shall have power to administer oaths and affirmations, take depositions, certify to official acts, and issue subpoenas to compel the attendance of witnesses and the production of books, papers, correspondence, memoranda, and other records deemed necessary as evidence in connection with the administration of this chapter.

(9)  SUBPOENAS.--In case of contumacy by, or refusal to obey a subpoena issued to, any person, any court of this state within the jurisdiction of which the inquiry is carried on, or within the jurisdiction of which the person guilty of contumacy or refusal to obey is found, resides, or transacts business, upon application by the division, the commission, or an appeals referee or any duly authorized representative of any of them, shall have jurisdiction to issue to such person an order requiring such person to appear before the division, the commission, or an appeals referee or any duly authorized representative of any of them, there to produce evidence if so ordered or there to give testimony touching on the matter under investigation or in question; and any failure to obey such order of the court may be punished by the court as a contempt thereof. Any person who shall without just cause fail or refuse to attend and testify or to answer any lawful inquiry or to produce books, papers, correspondence, memoranda, and other records, if it is in her or his power to do so, in obedience to a subpoena of the division, the commission, or an appeals referee or any duly authorized representative of any of them is guilty of a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083; and each day such violation continues is a separate offense.

(10)  PROTECTION AGAINST SELF-INCRIMINATION.--No person shall be excused from attending and testifying, or from producing books, papers, correspondence, memoranda, and other records, before the division, the commission, or an appeals referee or any duly authorized representative of any of them or in obedience to the subpoena of any of them in any cause or proceeding before the division, the commission, or an appeals referee, on the ground that the testimony or evidence, documentary or otherwise, required of the person may tend to incriminate her or him or subject her or him to a penalty or forfeiture; but no individual shall be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter, or thing concerning which she or he is compelled, after having claimed her or his privilege against self-incrimination, to testify or produce evidence, documentary or otherwise, except that such individual so testifying shall not be exempt from prosecution and punishment for perjury committed in so testifying.

(11)  STATE-FEDERAL COOPERATION.--

(a)1.  In the administration of this chapter, the division shall cooperate with the United States Department of Labor to the fullest extent consistent with the provisions of this chapter and shall take such action, through the adoption of appropriate rules, administrative methods, and standards, as may be necessary to secure to this state and its citizens all advantages available under the provisions of the Social Security Act that relate to unemployment compensation, the Federal Unemployment Tax Act, the Wagner-Peyser Act, and the Federal-State Extended Unemployment Compensation Act of 1970, or other federal manpower acts.

2.  In the administration of the provisions in ³s. 443.111(5), which are enacted to conform with the requirements of the Federal-State Extended Unemployment Compensation Act of 1970, the division shall take such action as may be necessary to ensure that the provisions are so interpreted and applied as to meet the requirements of such federal act as interpreted by the United States Department of Labor and to secure to this state the full reimbursement of the federal share of extended benefits paid under this chapter that are reimbursable under the federal act.

3.  The division shall comply with the regulations of the United States Department of Labor relating to the receipt or expenditure by this state of moneys granted under any of such acts; shall make such reports, in such form and containing such information, as the United States Department of Labor may from time to time require; and shall comply with such provisions as the United States Department of Labor may from time to time find necessary to assure the correctness and verification of such reports.

(b)  The division may afford reasonable cooperation with every agency of the United States charged with the administration of any unemployment insurance law.

(c)  The division shall fully cooperate with the agencies of other states, and shall make every proper effort within its means, to oppose and prevent any further action which would in its judgment tend to effect complete or substantial federalization of state unemployment compensation funds or state employment security programs. The division may make, and may cooperate with other appropriate agencies in making, studies as to the practicability and probable cost of possible new state-administered social security programs and the relative desirability of state, rather than federal, action in any such field.

History.--s. 12, ch. 18402, 1937; CGL 1940 Supp. 4151(499), 8135(40), 8135(41); s. 11, ch. 20685, 1941; s. 4, ch. 21982, 1943; s. 1, ch. 22832, 1945; s. 3, ch. 24084, 1947; ss. 8, 9, ch. 29771, 1955; s. 1, ch. 57-269; s. 2, ch. 61-119; s. 19, ch. 63-400; ss. 10, 17, 35, ch. 69-106; s. 370, ch. 71-136; ss. 10, 11, ch. 71-225; s. 167, ch. 71-377; s. 4, ch. 74-198; s. 11, ch. 78-95; s. 18, ch. 78-300; ss. 3, 4, ch. 78-323; s. 25, ch. 79-7; s. 75, ch. 79-40; s. 6, ch. 79-308; ss. 6, 8, 9, ch. 80-95; ss. 1, 2, 3, ch. 81-75; s. 3, ch. 81-137; ss. 1, 4, ch. 82-46; s. 14, ch. 83-174; s. 19, ch. 89-189; s. 56, ch. 89-381; ss. 1, 2, ch. 90-168; s. 12, ch. 91-269; s. 5, ch. 91-429; ss. 5, 7, ch. 93-414; ss. 1, 5, ch. 94-118; ss. 15, 77, ch. 94-136; s. 294, ch. 96-406; s. 1066, ch. 97-103; s. 61, ch. 97-170; s. 116, ch. 98-200.

¹Note.--Section 20.17, which created the Department of Commerce, was repealed effective December 31, 1996, by s. 3, ch. 96-320.

²Note.--Repealed by s. 8, ch. 96-348.

³Note.--Redesignated as s. 443.111(6) by s. 5, ch. 96-378, and s. 21, ch. 96-423.

Note.--Former s. 443.12.

443.1715  Disclosure of information; confidentiality.--

(1)  RECORDS AND REPORTS.--Information revealing the employing unit's or individual's identity obtained from the employing unit or from any individual pursuant to the administration of this chapter, and any determination revealing such information, must, except to the extent necessary for the proper presentation of a claim or upon written authorization of the claimant who has a workers' compensation claim pending, be held confidential and exempt from the provisions of s. 119.07(1) and s. 24(a), Art. I of the State Constitution. Such information may be made available only to public employees in the performance of their public duties, including employees of the Department of Education in obtaining information for the Florida Education and Training Placement Information Program and the ¹Department of Commerce in its administration of the qualified defense contractor tax refund program authorized by ²s. 288.104. Except as otherwise provided by law, public employees receiving such information must retain the confidentiality of such information. Any claimant, or the claimant's legal representative, at a hearing before an appeals referee or the commission shall be supplied with information from such records to the extent necessary for the proper presentation of her or his claim. Any employee or member of the commission or any employee of the division, or any other person receiving confidential information, who violates any provision of this subsection commits a misdemeanor of the second degree, punishable as provided in s. 775.082 or s. 775.083. However, the division may furnish to any employer copies of any report previously submitted by such employer, upon the request of such employer, and may furnish to any claimant copies of any report previously submitted by such claimant, upon the request of such claimant, and the division is authorized to charge therefor such reasonable fee as the division may by rule prescribe not to exceed the actual reasonable cost of the preparation of such copies. Fees received by the division for copies as provided in this subsection must be deposited to the credit of the Employment Security Administration Trust Fund.

(2)  DISCLOSURE OF INFORMATION.--Subject to such restrictions as the division prescribes by rule, information declared confidential under this section may be made available to any agency of this or any other state, or any federal agency, charged with the administration of any unemployment compensation law or the maintenance of a system of public employment offices, or the Bureau of Internal Revenue of the United States Department of the Treasury, or the Florida Department of Revenue and information obtained in connection with the administration of the employment service may be made available to persons or agencies for purposes appropriate to the operation of a public employment service or a job-preparatory or career education or training program. The division shall on a quarterly basis, furnish the National Directory of New Hires with information concerning the wages and unemployment compensation paid to individuals, by such dates, in such format and containing such information as the Secretary of Health and Human Services shall specify in regulations. Upon request therefor, the division shall furnish any agency of the United States charged with the administration of public works or assistance through public employment, and may furnish to any state agency similarly charged, the name, address, ordinary occupation, and employment status of each recipient of benefits and such recipient's rights to further benefits under this chapter. Except as otherwise provided by law, the receiving agency must retain the confidentiality of such information as provided in this section. The division may request the Comptroller of the Currency of the United States to cause an examination of the correctness of any return or report of any national banking association rendered pursuant to the provisions of this chapter and may in connection with such request transmit any such report or return to the Comptroller of the Currency of the United States as provided in s. 3305(c) of the federal Internal Revenue Code.

(3)  SPECIAL PROVISIONS FOR DISCLOSURE OF DRUG TEST INFORMATION.--Notwithstanding the contrary provisions of s. 440.102(8), all information, interviews, reports, and drug test results, written or otherwise, received by an employer through a drug-testing program may be used or received in evidence, obtained in discovery, or disclosed in public or private proceedings conducted for the purpose of determining compensability under this chapter, including any administrative or judicial appeal taken hereunder. The employer, agent of the employer, or laboratory conducting a drug test may also obtain access to employee drug test information when consulting with legal counsel in connection with actions brought under or related to this chapter or when the information is relevant to its defense in a civil or administrative matter. Such information may also be released to a professional or occupational licensing board in a related disciplinary proceeding. However, unless otherwise provided by law, such information is confidential for all other purposes.

(a)  Such information may not be disclosed or released, or used in any criminal proceeding against the person tested. Information released contrary to paragraph (c) is inadmissible as evidence in any such criminal proceeding.

(b)  Unless otherwise provided by law, any such information received by a public employer through a drug-testing program, or obtained by a public employee under this chapter, is confidential and exempt from the provisions of s. 119.07(1) and s. 24(a), Art. I of the State Constitution, until introduced into the public record pursuant to a hearing conducted under s. 443.151(4).

(c)  Confidentiality may be waived only by express and informed written consent executed by the person tested. The consent form must contain, at a minimum:

1.  The name of the person who is authorized to obtain the information;

2.  The purpose of the disclosure;

3.  The precise information to be disclosed;

4.  The duration of the consent; and

5.  The signature of the person authorizing release of the information.

History.--s. 2, ch. 94-118; s. 295, ch. 96-406; s. 1067, ch. 97-103; s. 62, ch. 97-170; s. 36, ch. 98-397.

¹Note.--Section 20.17, which created the Department of Commerce, was repealed effective December 31, 1996, by s. 3, ch. 96-320.

²Note.--Repealed by s. 8, ch. 96-348.

¹443.1716  Authorized electronic access to employer information.--

(1)  Notwithstanding any other provisions of this chapter, the Department of Labor and Employment Security shall contract with one or more consumer-reporting agencies to provide creditors with secured electronic access to employer-provided information relating to the quarterly wages report submitted in accordance with the state's unemployment compensation law. Such access is limited to the wage reports for the preceding 16 calendar quarters.

(2)  Creditors must obtain written consent from the credit applicant. Any such written consent from the credit applicant must be signed and must include the following:

(a)  Specific notice that the individual's wage and employment history information will be released to a consumer-reporting agency;

(b)  Notice that such release is made for the sole purpose of reviewing a specific application for credit made by the individual;

(c)  Notice that the files of the Department of Labor and Employment Security containing wage and employment history information submitted by the individual or his or her employers may be accessed; and

(d)  A listing of the parties authorized to receive the released information.

(3)  Consumer-reporting agencies and creditors accessing information under this section must safeguard the confidentiality of such information and shall use the information only to support a single consumer credit transaction for the creditor to satisfy standard financial underwriting requirements or other requirements imposed upon the creditor, and to satisfy the creditor's obligations under applicable state or federal Fair Credit Reporting laws and rules governing this section.

(4)  Should any consumer-reporting agency or creditor violate any provision of this section, the Department of Labor and Employment Security shall, upon 30 days' written notice to the consumer-reporting agency, terminate the contract established between the department and the consumer-reporting agency resulting from this section.

(5)  For purposes of this section, "creditor" has the same meaning as set forth in the federal Fair Debt Collection Practices Act, 15 U.S.C. ss. 1692 et seq.

(6)  The Department of Labor and Employment Security shall establish minimum audit, security, net-worth, and liability-insurance standards, technical requirements, and any other terms and conditions considered necessary in the discretion of the state agency to safeguard the confidentiality of the information released under this section and to otherwise serve the public interest. The Department of Labor and Employment Security shall also include, in coordination with any necessary state agencies, necessary audit procedures to ensure that these rules are followed.

(7)  In contracting with one or more consumer-reporting agencies under this section, any revenues generated by such contract must be used to pay the entire cost of providing access to the information. Further, in accordance with federal regulations, any additional revenues generated by the department or the state under this section must be paid into the department's trust fund for the administration of the unemployment compensation system.

(8)  The department may not provide wage and employment history information to any consumer-reporting agency before the consumer-reporting agency or agencies under contract with the department pay all development and other startup costs incurred by the state in connection with the design, installation, and administration of technological systems and procedures for the electronic-access program.

(9)  The release of any information under this section must be for a purpose authorized by and in the manner permitted by the United States Department of Labor and any subsequent rules or regulations adopted by that department.

(10)  As used in this section, the term "consumer-reporting agency" has the same meaning as that set forth in the Federal Fair Credit Reporting Act, 15 U.S.C. s. 1681a.

History.--s. 1, ch. 99-240.

¹Note.--Section 4, ch. 99-240, provides that "[a]ll actions required by this act shall be accomplished within available appropriations of the Department of Labor and Employment Security."

443.181  State Employment Service.--

(1)  A state public employment service is hereby established in the Division of Jobs and Benefits. The division shall establish and maintain free public employment offices in such number and in such places as may be necessary for the proper administration of this chapter and for the purposes of performing such duties as are within the purview of the Act of Congress entitled "An Act to provide for the establishment of a national employment system and for cooperation with the states in the promotion of such system and for other purposes," approved June 6, 1933 (48 Stat. 113; 29 U.S.C. s. 49(c)), as amended. It shall be the duty of the division to cooperate with any official or agency of the United States having power or duties under the provisions of the Act of Congress, as amended, and to do and perform all things necessary to secure to this state the benefits of said Act of Congress, as amended, in the promotion and maintenance of a system of public employment offices. The provisions of the said Act of Congress, as amended, are hereby accepted by this state, in conformity with s. 4 of that act, and this state will observe and comply with the requirements thereof. The Division of Jobs and Benefits of the Department of Labor and Employment Security is hereby designated and constituted the agency of this state for the purpose of that act. The division is authorized and directed to appoint sufficient employees to carry out the purposes of this section. The division may cooperate with or enter into agreements with the Railroad Retirement Board with respect to the establishment, maintenance, and use of free employment service facilities.

(2)  FINANCING.--All moneys received by this state under the said Act of Congress, as amended, shall be paid into the Employment Security Administration Trust Fund, and such moneys are hereby made available to the division to be expended as provided by this chapter and by said Act of Congress. For the purpose of establishing and maintaining free public employment offices, the division is authorized to enter into agreements with the Railroad Retirement Board or any other agency of the United States charged with the administration of an unemployment compensation law, with any political subdivision of this state, or with any private, nonprofit organization, and as a part of any such agreement the division may accept moneys, services, or quarters as a contribution to the Employment Security Administration Trust Fund.

(3)  References to "the division" in this section mean the Division of Jobs and Benefits.

History.--s. 13, ch. 18402, 1937; s. 8, ch. 19637, 1939; CGL 1940 Supp. 4151(500); s. 12, ch. 20685, 1941; s. 2, ch. 61-119; ss. 17, 35, ch. 69-106; s. 1, ch. 73-283; s. 1, ch. 77-174; s. 26, ch. 79-7; ss. 6, 8, 9, ch. 80-95; s. 15, ch. 83-174; s. 4, ch. 95-345.

Note.--Former s. 443.13.

443.191  Unemployment Compensation Trust Fund; establishment and control.--

(1)  There is established, as a special fund separate and apart from all public moneys or funds of this state, an Unemployment Compensation Trust Fund, which shall be administered by the division exclusively for the purposes of this chapter. This fund shall consist of:

(a)  All contributions collected under this chapter;

(b)  Interest earned upon any moneys in the fund;

(c)  Any property or securities acquired through the use of moneys belonging to the fund;

(d)  All earnings of such property or securities; and

(e)  All money credited to this state's account in the Unemployment Compensation Trust Fund pursuant to s. 903 of the Social Security Act, as amended.

All moneys in the fund shall be mingled and undivided.

¹(2)  The Treasurer is the ex officio treasurer and custodian of the fund and shall administer the fund in accordance with the directions of the division. All payments from the fund must be approved by the division or by a duly authorized agent and must be made by the Treasurer upon warrants issued by the Comptroller, except as hereinafter provided. The Treasurer shall maintain within the fund three separate accounts:

(a)  A clearing account;

(b)  An Unemployment Compensation Trust Fund account; and

(c)  A benefit account.

All moneys payable to the fund, including moneys received from the United States as reimbursement for extended benefits paid by the division, upon receipt thereof by the division, must be forwarded to the Treasurer, who shall immediately deposit them in the clearing account. Refunds payable under s. 443.141 may be paid from the clearing account upon warrants issued by the Comptroller. After clearance, all other moneys in the clearing account must be immediately deposited with the Secretary of the Treasury of the United States to the credit of the account of this state in the Unemployment Compensation Trust Fund established and maintained under s. 904 of the Social Security Act, as amended, any provisions of the law in this state relating to the deposit, administration, release, or disbursement of moneys in the possession or custody of this state to the contrary notwithstanding. The benefit account shall consist of all moneys requisitioned from this state's account in the Unemployment Compensation Trust Fund. Except as otherwise provided, moneys in the clearing and benefit accounts may be deposited by the Treasurer, under the direction of the division, in any bank or public depository in which general funds of the state may be deposited, but no public deposit insurance charge or premium may be paid out of the fund. If any warrant issued against the clearing account or the benefit account is not presented for payment within 1 year after issuance thereof, the Comptroller must cancel the same and credit without restriction the amount of such warrant to the account upon which it is drawn. When the payee or person entitled to any warrant so canceled requests payment thereof, the Comptroller, upon direction of the division, must issue a new warrant therefor, to be paid out of the account against which the canceled warrant had been drawn.

(3)  Moneys shall be requisitioned from the state's account in the Unemployment Compensation Trust Fund solely for the payment of benefits and extended benefits and in accordance with rules prescribed by the division, except that money credited to this state's account pursuant to s. 903 of the Social Security Act, as amended, shall be used exclusively as provided in subsection (5). The division, through the Treasurer, shall from time to time requisition from the Unemployment Compensation Trust Fund such amounts, not exceeding the amounts standing to this state's account therein, as it deems necessary for the payment of benefits and extended benefits for a reasonable future period. Upon receipt thereof, the Treasurer shall deposit such moneys in the benefit account in the State Treasury and warrants for the payment of benefits and extended benefits shall be drawn by the Comptroller upon the order of the division against such benefit account. All warrants for benefits and extended benefits shall be payable directly to the ultimate beneficiary. Expenditures of such moneys in the benefit account and refunds from the clearing account shall not be subject to any provisions of law requiring specific appropriations or other formal release by state officers of money in their custody. All warrants issued for the payment of benefits and refunds shall bear the signature of the Comptroller as above set forth. Any balance of moneys requisitioned from the Unemployment Compensation Trust Fund which remains unclaimed or unpaid in the benefit account after the expiration of the period for which such sums were requisitioned shall either be deducted from estimates for, and may be utilized for the payment of, benefits and extended benefits during succeeding periods, or, in the discretion of the division, shall be redeposited with the Secretary of the Treasury of the United States, to the credit of this state's account in the Unemployment Compensation Trust Fund, as provided in subsection (2).

(4)  The provisions of subsections (1), (2), and (3), to the extent that they relate to the Unemployment Compensation Trust Fund, shall be operative only so long as such unemployment trust fund continues to exist and so long as the Secretary of the Treasury of the United States continues to maintain for this state a separate book account of all funds deposited therein by this state for benefit purposes, together with this state's proportionate share of the earnings of such Unemployment Compensation Trust Fund, from which no other state is permitted to make withdrawals. If and when such Unemployment Compensation Trust Fund ceases to exist, or such separate book account is no longer maintained, all moneys, properties, or securities therein belonging to the Unemployment Compensation Trust Fund of this state shall be transferred to the Treasurer of the Unemployment Compensation Trust Fund, who shall hold, invest, transfer, sell, deposit, and release such moneys, properties, or securities in a manner approved by the division in accordance with the provisions of this chapter; however, such moneys shall be invested in the following readily marketable classes of securities: bonds or other interest-bearing obligations of the United States or of the state. Further, such investment shall at all times be so made that all the assets of the fund shall always be readily convertible into cash when needed for the payment of benefits. The Treasurer shall dispose of securities or other properties belonging to the Unemployment Compensation Trust Fund only under the direction of the division.

(5)  MONEY CREDITED UNDER SECTION 903 OF THE SOCIAL SECURITY ACT.--

(a)  Money credited to the account of this state in the Unemployment Compensation Trust Fund by the Secretary of the Treasury of the United States pursuant to s. 903 of the Social Security Act may not be requisitioned from this state's account or used except for the payment of benefits and for the payment of expenses incurred for the administration of this law. Such money may be requisitioned pursuant to subsection (3) for the payment of benefits. Such money may also be requisitioned and used for the payment of expenses incurred for the administration of this law but only pursuant to a specific appropriation by the Legislature and only if the expenses are incurred and the money is requisitioned after the enactment of an appropriation law which:

1.  Specifies the purposes for which such money is appropriated and the amounts appropriated therefor;

2.  Limits the period within which such money may be obligated to a period ending not more than 2 years after the date of the enactment of the appropriation law; and

3.  Limits the amount which may be obligated during any 12-month period beginning on July 1 and ending on the next June 30 to an amount which does not exceed the amount by which the aggregate of the amounts credited to the account of this state pursuant to s. 903 of the Social Security Act during the same 12-month period and the 34 preceding 12-month periods, exceeds the aggregate of the amounts obligated for administration and paid out for benefits and charged against the amounts credited to the account of this state during such 35 12-month periods.

4.  Notwithstanding ²this paragraph, money credited with respect to federal fiscal years 1999, 2000, and 2001 shall be used solely for the administration of the unemployment compensation program and such money shall not otherwise be subject to the requirements of ²this paragraph when appropriated by the Legislature.

(b)  Amounts credited to this state's account in the Unemployment Compensation Trust Fund under s. 903 of the Social Security Act which are obligated for administration or paid out for benefits shall be charged against equivalent amounts which were first credited and which are not already so charged, except that no amount obligated for administration during a 12-month period specified herein may be charged against any amount credited during such a 12-month period earlier than the 34th preceding such period. Any amount credited to the state's account under s. 903 which has been appropriated for expenses of administration, whether or not withdrawn from the Unemployment Compensation Trust Fund, shall be excluded from the Unemployment Compensation Trust Fund balance for the purposes of s. 443.131(3).

(c)  Money appropriated as provided herein for the payment of expenses of administration shall be requisitioned as needed for the payment of obligations incurred under such appropriation and, upon requisition, shall be deposited in the Employment Security Administration Trust Fund from which such payments shall be made. Money so deposited shall, until expended, remain a part of the Unemployment Compensation Trust Fund and, if it will not be expended, shall be returned promptly to the account of this state in the Unemployment Compensation Trust Fund.

History.--s. 10, ch. 18402, 1937; s. 6, ch. 19637, 1939; CGL 1940 Supp. 4151(497); s. 1, ch. 24084, 1947; s. 11, ch. 25035, 1949; s. 6, ch. 29771, 1955; ss. 1, 2, 3, ch. 59-99; s. 2, ch. 61-119; s. 6, ch. 61-132; s. 1, ch. 61-172; ss. 1, 2, ch. 63-276; ss. 1, 2, 3, ch. 65-114; ss. 17, 35, ch. 69-106; ss. 1, 2, 3, ch. 70-265; s. 1, ch. 70-315; ss. 8, 9, ch. 71-225; s. 1, ch. 73-283; s. 1, ch. 77-174; s. 119, ch. 79-164; ss. 6, 8, 9, ch. 80-95; s. 1, ch. 84-278; s. 12, ch. 85-61; s. 143, ch. 97-103; s. 37, ch. 98-34; s. 3, ch. 98-154.

¹Note.--Section 46, ch. 98-34, provides that "[t]he provisions of this act do not affect a cause of action that accrued before [July 1, 1998]."

²Note.--The term "this paragraph" was substituted for the term "subparagraph 1." by the editors.

Note.--Former s. 443.10.

443.201  Unemployment Compensation Trust Fund to be sole source of benefits; nonliability of state.--

(1)  The Unemployment Compensation Trust Fund established by this chapter shall be the sole and exclusive source for the payment of benefits payable hereunder, and such benefits shall be deemed to be due and payable only to the extent that contributions, with increments thereon, actually collected and credited to the fund and not otherwise appropriated or allocated, are available therefor. The state undertakes the administration of such fund without any liability on the part of the state beyond the amount of moneys received from the Bureau of Employment Security or other federal agency.

(2)  Any interest required to be paid on advances under Title XII of the Social Security Act shall be paid in a timely manner and shall not be paid, directly or indirectly by an equivalent reduction in state unemployment taxes or otherwise, from amounts in the Unemployment Compensation Trust Fund.

History.--s. 23, ch. 18402, 1937; CGL 1940 Supp. 4151(506); s. 13, ch. 29771, 1955; s. 2, ch. 61-119; ss. 6, 8, 9, ch. 80-95; s. 3, ch. 84-40.

Note.--Former s. 443.19.

443.211  Employment Security Administration Trust Fund; appropriation; reimbursement.--

¹(1)  EMPLOYMENT SECURITY ADMINISTRATION TRUST FUND.--There is created in the State Treasury a special fund to be known as the "Employment Security Administration Trust Fund." All moneys that are deposited into this fund remain continuously available to the division for expenditure in accordance with the provisions of this chapter and do not lapse at any time and may not be transferred to any other fund. All moneys in this fund which are received from the Federal Government or any agency thereof or which are appropriated by this state for the purposes described in ss. 443.171 and 443.181, except money received under s. 443.191(5)(c), must be expended solely for the purposes and in the amounts found necessary by the authorized cooperating federal agencies for the proper and efficient administration of this chapter. The fund shall consist of all moneys appropriated by this state; all moneys received from the United States or any agency thereof; all moneys received from any other source for such purpose; any moneys received from any agency of the United States or any other state as compensation for services or facilities supplied to such agency; any amounts received pursuant to any surety bond or insurance policy or from other sources for losses sustained by the Employment Security Administration Trust Fund or by reason of damage to equipment or supplies purchased from moneys in such fund; and any proceeds realized from the sale or disposition of any such equipment or supplies which may no longer be necessary for the proper administration of this chapter. Notwithstanding any provision of this section, all money requisitioned and deposited in this fund under s. 443.191(5)(c) remains part of the Unemployment Compensation Trust Fund and must be used only in accordance with the conditions specified in s. 443.191(5). All moneys in this fund must be deposited, administered, and disbursed in the same manner and under the same conditions and requirements as is provided by law for other special funds in the State Treasury. Such moneys must be secured by the depositary in which they are held to the same extent and in the same manner as required by the general depositary law of the state, and collateral pledged must be maintained in a separate custody account. All payments from the Employment Security Administration Trust Fund must be approved by the division or by a duly authorized agent and must be made by the Treasurer upon warrants issued by the Comptroller. Any balances in this fund do not lapse at any time and must remain continuously available to the division for expenditure consistent with this chapter.

(2)  SPECIAL EMPLOYMENT SECURITY ADMINISTRATION TRUST FUND.--There is created in the State Treasury a special fund, to be known as the "Special Employment Security Administration Trust Fund," into which shall be deposited or transferred all interest on contributions, penalties, and fines or fees collected under this chapter. Interest on contributions, penalties, and fines or fees deposited during any calendar quarter in the clearing account in the Unemployment Compensation Trust Fund shall, as soon as practicable after the close of such calendar quarter and upon certification of the division, be transferred to the Special Employment Security Administration Trust Fund. However, there shall be withheld from any such transfer the amount certified by the division to be required under this chapter to pay refunds of interest on contributions, penalties, and fines or fees collected and erroneously deposited into the clearing account in the Unemployment Compensation Trust Fund. Such amounts of interest and penalties so certified for transfer shall be deemed to have been erroneously deposited in the clearing account, and the transfer thereof to the Special Employment Security Administration Trust Fund shall be deemed to be a refund of such erroneous deposits. All moneys in this fund shall be deposited, administered, and disbursed in the same manner and under the same conditions and requirements as are provided by law for other special funds in the State Treasury. These moneys shall not be expended or be available for expenditure in any manner which would permit their substitution for, or permit a corresponding reduction in, federal funds which would, in the absence of these moneys, be available to finance expenditures for the administration of the Unemployment Compensation Law. But nothing in this section shall prevent these moneys from being used as a revolving fund to cover expenditures, necessary and proper under the law, for which federal funds have been duly requested but not yet received, subject to the charging of such expenditures against such funds when received. The moneys in this fund, with the approval of the Executive Office of the Governor, shall be used by the Division of Unemployment Compensation and the Division of Jobs and Benefits for the payment of costs of administration which are found not to have been properly and validly chargeable against funds obtained from federal sources. All moneys in the Special Employment Security Administration Trust Fund shall be continuously available to the division for expenditure in accordance with the provisions of this chapter and shall not lapse at any time. All payments from the Special Employment Security Administration Trust Fund shall be approved by the division or by a duly authorized agent thereof and shall be made by the Treasurer upon warrants issued by the Comptroller. The moneys in this fund are hereby specifically made available to replace, as contemplated by subsection (3), expenditures from the Employment Security Administration Trust Fund, established by subsection (1), which have been found by the Bureau of Employment Security, or other authorized federal agency or authority, because of any action or contingency, to have been lost or improperly expended. The Treasurer shall be liable on her or his official bond for the faithful performance of her or his duties in connection with the Special Employment Security Administration Trust Fund.

(3)  REIMBURSEMENT OF FUND.--If any moneys received from the Bureau of Employment Security under Title III of the Social Security Act, any unencumbered balances in the Employment Security Administration Trust Fund, any moneys granted to this state pursuant to the provisions of the Wagner-Peyser Act, or any moneys made available by this state or its political subdivisions and matched by such moneys granted to this state pursuant to the provisions of the Wagner-Peyser Act, after reasonable notice and opportunity for hearing, are found by the Bureau of Employment Security, because of any action or contingency, to have been lost or been expended for purposes other than, or in amounts in excess of, those found necessary by the Bureau of Employment Security for the proper administration of this chapter, it is the policy of this state that such moneys shall be replaced by moneys appropriated for such purposes from the general funds of this state to the Employment Security Administration Trust Fund for expenditure as provided in subsection (1). Upon receipt of notice of such a finding by the Bureau of Employment Security, the division shall promptly report the amount required for such replacement to the Governor; and the Governor shall, at the earliest opportunity, submit to the Legislature a request for the appropriation of such amount. This subsection shall not be construed to relieve this state of its obligation with respect to funds received prior to July 1, 1941, pursuant to the provisions of Title III of the Social Security Act.

(4)  EXEMPTION OF FUND FROM CERTAIN LAWS.--The Special Employment Security Administration Trust Fund provided for in subsection (2) is exempt from the application of any laws of the Legislature of 1949, other than this subsection, and specifically from the application of or effect by the continuing appropriations law.

(5)  In connection with its duties under s. 443.181, the Division of Jobs and Benefits shall have several authority and responsibility for deposit, requisition, expenditure, approval of payment, reimbursement, and reporting in regard to the trust funds established by this section.

History.--s. 14, ch. 18402, 1937; s. 9, ch. 19637, 1939; CGL 1940 Supp. 4151(501); s. 13, ch. 20685, 1941; s. 4, ch. 24084, 1947; s. 1, ch. 25206, 1949; s. 11, ch. 25035, 1949; ss. 10, 11, ch. 29771, 1955; s. 4, ch. 59-99; s. 2, ch. 61-119; ss. 17, 31, 35, ch. 69-106; s. 1, ch. 71-215; s. 139, ch. 79-190; ss. 6, 8, 9, ch. 80-95; s. 16, ch. 83-174; s. 13, ch. 85-61; s. 5, ch. 95-345; s. 144, ch. 97-103; s. 38, ch. 98-34.

¹Note.--Section 46, ch. 98-34, provides that "[t]he provisions of this act do not affect a cause of action that accrued before [July 1, 1998]."

Note.--Former s. 443.14.

443.221  Reciprocal arrangements.--

(1)(a)  The division is authorized to enter into reciprocal arrangements with appropriate and duly authorized agencies of other states or of the Federal Government, or both, whereby services performed by an individual for a single employing unit for which services are customarily performed by such individuals in more than one state shall be deemed to be services performed entirely within any one of the states:

1.  In which any part of such individual's service is performed;

2.  In which such individual has her or his residence; or

3.  In which the employing unit maintains a place of business,

provided there is in effect as to such services an election, approved by the agency charged with the administration of such state's unemployment compensation law, pursuant to which all the services performed by such individual for such employing unit are deemed to be performed entirely within such state.

(b)  The division shall participate in any arrangements for the payment of compensation on the basis of combining an individual's wages and employment covered under this chapter with her or his wages and employment covered under the unemployment compensation laws of other states, which are approved by the United States Secretary of Labor, in consultation with the state unemployment compensation agencies, as reasonably calculated to assure the prompt and full payment of compensation in such situations and which include provisions for:

1.  Applying the base period of a single state law to a claim involving the combining of an individual's wages and employment covered under two or more state unemployment compensation laws, and

2.  Avoiding the duplicate use of wages and employment by reason of such combining.

(c)  Contributions due under this chapter with respect to wages for insured work shall for the purposes of ss. 443.131 and 443.141 be deemed to have been paid to the fund as of the date payment was made as contributions therefor under another state or federal unemployment compensation law, but no such arrangement shall be entered into unless it contains provisions for such reimbursement to the fund of such contributions and the actual earnings thereon as the division finds will be fair and reasonable as to all affected interests.

(2)  The division is authorized to make to other state or federal agencies and to receive from such other state or federal agencies reimbursements from or to the fund, in accordance with arrangements entered into pursuant to subsection (1).

(3)  The administration of this chapter and of other state and federal unemployment compensation and public employment service laws will be promoted by cooperation between this state and such other states and the appropriate federal agencies and therefore the division is authorized to enter into reciprocal arrangements with appropriate and duly authorized agencies of other states or the Federal Government or both in exchanging services, determining and enforcing payment obligations, and making available facilities and information. The Division of Unemployment Compensation and Division of Jobs and Benefits are each, therefore, authorized to make such investigations, secure and transmit such information, make available such services and facilities, and exercise such of the other powers provided herein with respect to the administration of this chapter as each deems necessary or appropriate to facilitate the administration of any such unemployment compensation or public employment service law and, in like manner, to accept and utilize information, services, and facilities made available to this state by the agency charged with the administration of any such other unemployment compensation or public employment service law.

(4)  To the extent permissible under the laws and Constitution of the United States, the division is authorized to enter into or cooperate in arrangements whereby facilities and services provided under this chapter and facilities and services provided under the unemployment compensation law of any foreign government may be utilized for the taking of claims and the payment of benefits under the employment security law of the state or under a similar law of such government.

History.--s. 19, ch. 18402, 1937; s. 12, ch. 19637, 1939; CGL 1940 Supp. 4151(505); s. 17, ch. 20685, 1941; s. 6, ch. 24084, 1947; s. 11, ch. 25035, 1949; s. 1, ch. 29768, 1955; ss. 17, 35, ch. 69-106; s. 13, ch. 71-225; s. 119, ch. 73-333; ss. 6, 8, 9, ch. 80-95; s. 17, ch. 83-174; s. 6, ch. 95-345; s. 8, ch. 96-378; s. 1068, ch. 97-103.

Note.--Former s. 443.18.

¹443.231  Florida Training Investment Program.--The Florida Training Investment Program is designed to extend additional benefit eligibility to dislocated workers throughout Florida who have lost their jobs, have limited marketable skills, and enroll in vocational training intended to lead to employment in a recognized occupation for which there is labor market demand. Pursuant thereto:

(1)  INTENT.--The Legislature hereby finds and declares that international competition and rapidly changing technologies have led to major changes in the nature of unemployment in the United States. Industries and associated occupations are made obsolete, while others emerge and grow rapidly. This has led to a mismatch between the skills of available workers and the requirements of the new workplace, a condition known as structural unemployment. Affected workers often cannot be retrained for a different occupation before their normal unemployment benefits are exhausted. The Legislature finds that this revolution in the workplace calls for an intervention strategy which combines wage loss replacement with retraining in a currently marketable skill.

(2)  DEFINITIONS.--As used in this section:

(a)  "Approved break" means an interruption of authorized training, scheduled by the authorized training institution, between school terms or during holidays that does not exceed 3 calendar weeks.

(b)  "Authorized training" means training which meets the following criteria:

1.  Claimant must possess the aptitude and skills that can be usefully supplemented by training.

2.  The labor market demands for the claimant's present skills must be minimal.

3.  The training programs in vocational or technical schools or classes must be designed to prepare the participant for gainful employment in a recognized occupation. Authorized training shall consist of a practical curriculum for development of vocational, rather than avocational, skills. The division may not approve as training programs, educational or academic programs primarily intended to lead toward a baccalaureate or higher degree. However, a basic education program which is a prerequisite for skilled training or other short-term, vocational-directed academic courses may be approved.

4.  There must be reasonable expectations that the claimant will be employable upon completion of the training in the area of the state where the applicant expressed a willingness to work.

5.  The training course or school must be approved by the Department of Education or other official government approving agency within the state where the training is being conducted.

6.  The division may approve training programs established under s. 302 of the Job Training Partnership Act for claimants who are dislocated workers.

(c)  "Authorized training institution" means a vocational, technical, Job Training Partnership Act, or vocational-directed basic education program or training institution approved by the division to provide authorized training to individuals participating in the Florida Training Investment Program.

(d)  "Dislocated worker" means an individual who has been terminated or laid off or has received a notice of termination or layoff from employment, who is eligible for, or has exhausted his or her entitlement to, unemployment compensation and who is unlikely to have an opportunity to return to his or her previous industry or occupation, making a change in occupation necessary for reemployment in the labor market area.

(e)  "Enrollee" means an individual who is attending or has been approved for admission by an authorized training institution and is considered to be enrolled for the purposes of the Florida Training Investment Program.

(f)  "Exhausted claim" means a claim will be considered exhausted when the Florida claim and all available extensions, including those authorized under federal acts, have been depleted or ended.

(g)  "Fiscal year" means the period from July 1 through June 30 of any year.

(h)  "Stop-gap employment" means interim employment undertaken by a program participant prior to initiation of training, involving work of a lower skill level than the participant's last adversely affected employment, and paying average weekly wages no greater that 80 percent of the average weekly wages received from the participant's last adversely affected employment.

(i)  "Subsistence allowance" means direct or indirect payment to a participant made for a purpose not directly associated with training under this section, including, but not limited to, payment for routine living expenses such as room, board, utilities, or general transportation costs. The term does not include payment to a participant for dependents' allowances, a one-time emergency payment, or payment or reimbursement for the direct cost of training such as tuition, books, supplies, tools, transportation to and from training, and child care during the time spent in training.

(j)  "Termination" means a separation from employment whether initiated by the claimant or the employer.

(3)  LIMITATIONS ON BENEFITS.--Applications will be accepted and considered each fiscal year until all annual funds have been obligated by the division, at which point no further applications will be accepted or considered until the following fiscal year. The total amount of benefits payable statewide under this section shall not exceed $16.5 million per fiscal year.

(4)  ELIGIBILITY CRITERIA.--

(a)  The applicant must be a dislocated worker who is enrolled in authorized training on or after October 1, 1996, and who has exhausted all benefits available in the benefit year. The applicant must also have established a Florida unemployment compensation claim with a benefit year beginning on or after July 1, 1996.

(b)  The applicant must also:

1.  Complete such forms as required by the division. The forms promulgated by the division are exempt from the requirements of chapter 120.

2.  Attend all classes for each week of benefits claimed. Absences from class shall result in the ineligibility for benefits for the week in which the absence occurs unless the authorized training institution excuses the absence for good cause as determined by the authorized training institution.

3.  Maintain satisfactory progress in the authorized training program, as determined by the authorized training institution.

4.  Certify, on forms approved by the division, that the claimant attended all classes during the week of training being claimed or that the claimant was on an approved break. Upon request by the claimant, the authorized training institution shall certify attendance and performance. The claimant shall be responsible for timely furnishing the division with the required certifications.

5.  Possess the qualifications or aptitude required to successfully complete the selected training program.

6.  Be a resident of Florida.

(c)  Eligibility for benefits to be paid to applicants occurs on the later of the actual date the training activities begin or the date the claimant exhausts eligibility for all other Florida unemployment compensation and extended benefit programs.

(d)  Participation in an approved training program shall be considered the equivalent of active work search for any claimant.

(e)  No dislocated worker who is otherwise eligible to receive benefits under this section shall be disqualified solely on the basis of termination of stop-gap employment to enter approved training.

(f)  No participant shall be eligible for benefits under this section for any week with respect to which he or she received a subsistence allowance.

(g)  The training sought by an applicant relates to an occupation or skill for which there are or are expected to be in the immediate future reasonable opportunities for employment in a labor market area of this state where the applicant expresses an intention or willingness to seek work. The training must also be planned and scheduled so as to lead to the earliest feasible completion and readiness for employment or reemployment.

(h)  That reasonable employment opportunities in occupations for which the claimant is qualified either do not exist or have been substantially diminished in the labor market area making a change in occupation necessary for reemployment in the labor market area. If the applicant has a skill in an occupation with an average wage that is the same or more that the average wage of the occupation from which the applicant is displaced, that applicant will not be eligible for benefits if there are reasonable employment opportunities in the local labor market. The division may use labor market projections, in conjunction with local job information data, to make a determination of the existence of a reasonable employment opportunity for an occupation.

(5)  BENEFITS.--

(a)  Any individual who is determined eligible to participate in the program may receive up to an additional 26 weeks of unemployment benefits upon exhaustion of any unemployment benefits to which he or she is or was entitled under s. 443.111, or by virtue of federal act. The weekly benefit amount shall be determined pursuant to ²s. 443.111(3)(a). The weekly benefits amount for Florida Training Investment Program claims will equal the weekly benefit amount of the exhausted Florida unemployment compensation claim.

(b)  The claimant shall be eligible for the receipt of benefits, not to exceed 26 weeks under this program and continuing until the earlier of the expiration of training or the date the claimant becomes eligible for regular or extended unemployment compensation benefits. Once the subsequent claim is exhausted the claimant may return to the Florida Training Investment Program if all eligibility requirements continue to be met. Florida Training Investment Program payments will resume at the initially established rate irrespective of any subsequent weekly benefit amount.

(6)  PROCEDURE.--

(a)  Any dislocated worker may apply to receive benefits under this section while enrolled in an approved course of training pursuant to this section.

(b)  Upon approval of an application the division shall notify both the applicant and the training institution by mail of the applicant's status under this section and shall request the training institution to promptly notify the regular claims reporting office in writing if the participant's attendance or progress should become unsatisfactory.

(c)  The division is required to notify applicants of the determination of eligibility by mail at the claimant's last known address. In addition to the initial approval or denial of the applicant, the division shall make any further determinations pursuant to s. 443.151(3) and rules 38B-3.016 and 38B-3.017, Florida Administrative Code.

(d)  A determination or redetermination will become final unless the claimant files by mail or in person at the local jobs and benefits office, an appeal of a determination or redetermination within 20 calendar days after the mailing of the Notice of Determination or Redetermination to the claimant's last known address, or if such notice is not mailed, within 20 calendar days after the date of delivery of such notice. Appeals by mail shall be considered filed when postmarked by the United States Postal Service.

(7)  EMPLOYERS NONCHARGED.--Benefits paid under this section shall not be charged to the experience rating accounts of employers.

(8)  TERMINATION.--The Florida Training Investment Program shall terminate on June 30, 2002. No benefits shall be paid under this program to any dislocated worker for training that occurs after June 30, 2002.

History.--s. 5, ch. 92-38; s. 9, ch. 96-378; s. 1069, ch. 97-103; s. 4, ch. 99-131.

¹Note.--Repealed July 1, 1995, by s. 5, ch. 92-38. Section 9, ch. 96-378, substantially reworded the section without reference to the July 1, 1995, repeal; s. 4, ch. 99-131, revised the termination date for the program in subsection (8).

²Note.--Section 443.111(3) is not divided into paragraphs.