CODING: Words stricken are deletions; words underlined are additions.
SENATE AMENDMENT
Bill No. CS for SB 2302
Amendment No. ___ Barcode 153974
CHAMBER ACTION
Senate House
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11 Senator Pruitt moved the following amendment:
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13 Senate Amendment (with title amendment)
14 On page 117, line 1,
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16 insert:
17 Section 51. Subsection (1) and paragraph (e) of
18 subsection (3) of section 443.131, Florida Statutes, are
19 amended to read:
20 443.131 Contributions.--
21 (1) WHEN PAYABLE.--Contributions shall accrue and
22 become payable by each employer for each calendar quarter in
23 which he or she is subject to this chapter, with respect to
24 wages paid during such calendar quarter for employment. Such
25 contributions shall become due and be paid by each employer to
26 the Agency for Workforce Innovation or its designee division
27 for the fund, in accordance with such rules as the Agency for
28 Workforce Innovation or its designee division may prescribe.
29 However, nothing in this subsection shall be construed to
30 prohibit the Agency for Workforce Innovation or its designee
31 division from allowing, on a limited basis, at the request of
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SENATE AMENDMENT
Bill No. CS for SB 2302
Amendment No. ___ Barcode 153974
1 the employer, certain employers of employees performing
2 domestic services, as defined in s. 443.036(21)(g) and by rule
3 of the division, to pay contributions or report wages at
4 intervals other than quarterly when such payment or reporting
5 is to the advantage of the Agency for Workforce Innovation or
6 its designee division and the employers, and when such
7 nonquarterly payment and reporting is authorized under federal
8 law. This provision gives employers of employees performing
9 domestic services the option to elect to report wages and pay
10 taxes annually, with a due date of January April 1 and a
11 delinquency date of February 1 April 30. In order to qualify
12 for this election, the employer must employ have only
13 employees who perform domestic services employees, be eligible
14 for a variation from the standard rate as computed pursuant to
15 subsection (3) in good standing, apply to this program no
16 later than December 1 30 of the preceding calendar year, and
17 agree to provide the Agency for Workforce Innovation or its
18 designee division with any special reports which might be
19 requested, as required by rule 60BB-2.025(5) 38B-2.025(5),
20 including copies of all federal employment tax forms. Failure
21 to timely furnish any wage information when required by the
22 Agency for Workforce Innovation or its designee shall may
23 result in the employer's loss of the privilege to elect
24 participation in this program, effective the calendar quarter
25 immediately following the calendar quarter in which such
26 failure occurred. The employer is eligible to reapply for
27 annual reporting after 1 complete calendar year has elapsed
28 since the employer's disqualification if the employer timely
29 furnished any requested wage information during the period in
30 which annual reporting was denied. Contributions shall not be
31 deducted, in whole or in part, from the wages of individuals
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SENATE AMENDMENT
Bill No. CS for SB 2302
Amendment No. ___ Barcode 153974
1 in such employer's employ. In the payment of any
2 contributions, a fractional part of a cent shall be
3 disregarded unless it amounts to one-half cent or more, in
4 which case it shall be increased to 1 cent.
5 (3) CONTRIBUTION RATES BASED ON BENEFIT EXPERIENCE.--
6 (e)1. Variations from the standard rate of
7 contributions shall be assigned with respect to each calendar
8 year to employers eligible therefor. In determining the
9 contribution rate, varying from the standard rate to be
10 assigned each employer, adjustment factors provided for in
11 sub-subparagraphs a.-c. will be added to the benefit ratio.
12 This addition will be accomplished in two steps by adding a
13 variable adjustment factor and a final adjustment factor as
14 defined below. The sum of these adjustment factors provided
15 for in sub-subparagraphs a.-c. will first be algebraically
16 summed. The sum of these adjustment factors will then be
17 divided by a gross benefit ratio to be determined as follows:
18 Total benefit payments for the previous 3 years, as defined in
19 subparagraph (b)1., charged to employers eligible to be
20 assigned a contribution rate different from the standard rate
21 minus excess payments for the same period divided by taxable
22 payroll entering into the computation of individual benefit
23 ratios for the calendar year for which the contribution rate
24 is being computed. The ratio of the sum of the adjustment
25 factors provided for in sub-subparagraphs a.-c. to the gross
26 benefit ratio will be multiplied by each individual benefit
27 ratio below the maximum tax rate to obtain variable adjustment
28 factors; except that in any instance in which the sum of an
29 employer's individual benefit ratio and variable adjustment
30 factor exceeds the maximum tax rate, the variable adjustment
31 factor will be reduced so that the sum equals the maximum tax
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SENATE AMENDMENT
Bill No. CS for SB 2302
Amendment No. ___ Barcode 153974
1 rate. The variable adjustment factor of each such employer
2 will be multiplied by his or her taxable payroll entering into
3 the computation of his or her benefit ratio. The sum of these
4 products will be divided by the taxable payroll of such
5 employers that entered into the computation of their benefit
6 ratios. The resulting ratio will be subtracted from the sum of
7 the adjustment factors provided for in sub-subparagraphs a.-c.
8 to obtain the final adjustment factor. The variable adjustment
9 factors and the final adjustment factor will be computed to
10 five decimal places and rounded to the fourth decimal place.
11 This final adjustment factor will be added to the variable
12 adjustment factor and benefit ratio of each employer to obtain
13 each employer's contribution rate; however, at no time shall
14 an employer's contribution rate be rounded to less than 0.1
15 percent.
16 a. An adjustment factor for noncharge benefits will be
17 computed to the fifth decimal place, and rounded to the fourth
18 decimal place, by dividing the amount of benefit payments
19 noncharged in the 3 preceding years as defined in subparagraph
20 (b)1. by the taxable payroll of employers eligible to be
21 considered for assignment of a contribution rate different
22 from the standard rate that have a benefit ratio for the
23 current year less than the maximum contribution rate. The
24 taxable payroll of such employers will be the taxable payrolls
25 for the 3 years ending June 30 of the current calendar year
26 that had been reported to the division by September 30 of the
27 same calendar year. Noncharge benefits for the purpose of this
28 section shall be defined as benefit payments to an individual
29 which were paid from the Unemployment Compensation Trust Fund
30 but which were not charged to the unemployment record of any
31 employer.
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SENATE AMENDMENT
Bill No. CS for SB 2302
Amendment No. ___ Barcode 153974
1 b. An excess payments adjustment factor will be
2 computed to the fifth decimal place, and rounded to the fourth
3 decimal place, by dividing the total excess payments during
4 the 3 preceding years as defined in subparagraph (b)1. by the
5 taxable payroll of employers eligible to be considered for
6 assignment of a contribution rate different from the standard
7 rate that have a benefit ratio for the current year less than
8 the maximum contribution rate. The taxable payroll of such
9 employers will be the same as used in computing the noncharge
10 adjustment factor as described in sub-subparagraph a. The term
11 "excess payments" for the purpose of this section is defined
12 as the amount of benefit payments charged to the employment
13 record of an employer during the 3 preceding years, as defined
14 in subparagraph (b)1., less the product of the maximum
15 contribution rate and his or her taxable payroll for the 3
16 years ending June 30 of the current calendar year that had
17 been reported to the division by September 30 of the same
18 calendar year. The term "total excess payments" is defined as
19 the sum of the individual employer excess payments for those
20 employers that were eligible to be considered for assignment
21 of a contribution rate different from the standard rate.
22 c. If the balance in the Unemployment Compensation
23 Trust Fund as of June 30 of the calendar year immediately
24 preceding the calendar year for which the contribution rate is
25 being computed is less than 3.7 4 percent of the taxable
26 payrolls for the year ending June 30 as reported to the
27 division by September 30 of that calendar year, a positive
28 adjustment factor will be computed. Such adjustment factor
29 shall be computed annually to the fifth decimal place, and
30 rounded to the fourth decimal place, by dividing the sum of
31 the total taxable payrolls for the year ending June 30 of the
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SENATE AMENDMENT
Bill No. CS for SB 2302
Amendment No. ___ Barcode 153974
1 current calendar year as reported to the division by September
2 30 of such calendar year into a sum equal to one-fourth of the
3 difference between the amount in the fund as of June 30 of
4 such calendar year and the sum of 4.7 5 percent of the total
5 taxable payrolls for that year. Such adjustment factor will
6 remain in effect in subsequent years until a balance in the
7 Unemployment Compensation Trust Fund as of June 30 of the year
8 immediately preceding the effective date of such contribution
9 rate equals or exceeds 3.7 4 percent of the taxable payrolls
10 for the year ending June 30 of the current calendar year as
11 reported to the division by September 30 of that calendar
12 year. If the balance in the Unemployment Compensation Trust
13 Fund as of June 30 of the year immediately preceding the
14 calendar year for which the contribution rate is being
15 computed exceeds 4.7 5 percent of the taxable payrolls for the
16 year ending June 30 of the current calendar year as reported
17 to the division by September 30 of that calendar year, a
18 negative adjustment factor will be computed. Such adjustment
19 factor shall be computed annually to the fifth decimal place,
20 and rounded to the fourth decimal place, by dividing the sum
21 of the total taxable payrolls for the year ending June 30 of
22 the current calendar year as reported to the division by
23 September 30 of such calendar year into a sum equal to
24 one-fourth of the difference between the amount in the fund as
25 of June 30 of the current calendar year and 4.7 5 percent of
26 the total taxable payrolls of such year. Such adjustment
27 factor will remain in effect in subsequent years until the
28 balance in the Unemployment Compensation Trust Fund as of June
29 30 of the year immediately preceding the effective date of
30 such contribution rate is less than 4.7 5 percent but more
31 than 3.7 4 percent of the taxable payrolls for the year ending
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SENATE AMENDMENT
Bill No. CS for SB 2302
Amendment No. ___ Barcode 153974
1 June 30 of the current calendar year as reported to the
2 division by September 30 of that calendar year.
3 d. The maximum contribution rate that can be assigned
4 to any employer shall be 5.4 percent, except those employers
5 participating in an approved short-time compensation plan in
6 which case the maximum shall be 1 percent above the current
7 maximum contribution rate, with respect to any calendar year
8 in which short-time compensation benefits are in the
9 employer's employment record.
10 2. In the event of the transfer of employment records
11 to an employing unit pursuant to paragraph (g) which, prior to
12 such transfer, was an employer, the division shall recompute a
13 benefit ratio for the successor employer on the basis of the
14 combined employment records and reassign an appropriate
15 contribution rate to such successor employer as of the
16 beginning of the calendar quarter immediately following the
17 effective date of such transfer of employment records.
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19 (Redesignate subsequent sections.)
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22 ================ T I T L E A M E N D M E N T ===============
23 And the title is amended as follows:
24 On page 5, line 20, after the semicolon
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26 insert:
27 amending s. 443.131, F.S.; providing for
28 payment of employer contributions to the Agency
29 for Workforce Innovation instead of the
30 Division of Unemployment Compensation of the
31 Department of Labor and Employment Security;
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SENATE AMENDMENT
Bill No. CS for SB 2302
Amendment No. ___ Barcode 153974
1 revising procedures and requirements for such
2 payments by employers of employees providing
3 domestic services; reducing trust fund balance
4 thresholds used in computing contribution rate
5 adjustment factors;
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