The Florida Senate

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.