Florida Senate - 2005 SENATOR AMENDMENT
Bill No. CS for CS for SB 838
Barcode 773244
CHAMBER ACTION
Senate House
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05/03/2005 12:08 PM .
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11 Senators Miller, Campbell, Rich, and Dawson moved the
12 following amendment:
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14 Senate Amendment (with title amendment)
15 On page 79, between lines 11 and 12,
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17 insert:
18 Section 14. Health care payroll assessment.--
19 (1) As used in this section, the term:
20 (a) "Agency" means the Agency for Health Care
21 Administration.
22 (b) "Employee" means any person who receives
23 remuneration from an employer for the performance of any work
24 or service while engaged in any employment under any
25 appointment or contract for hire or apprenticeship, express or
26 implied, oral or written, whether lawfully or unlawfully
27 employed, and includes, but is not limited to, aliens and
28 minors.
29 (c) "Employer" means every person or entity carrying
30 on any employment with 10,000 or more employees in this state.
31 The term "employer" does not include the state or the
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Florida Senate - 2005 SENATOR AMENDMENT
Bill No. CS for CS for SB 838
Barcode 773244
1 political subdivisions in the state.
2 (d) "Entity" includes corporation and foreign
3 corporation; unincorporated association; business trust,
4 estate, partnership, trust, and two or more persons having a
5 joint or common economic interest.
6 (e) "Health insurance costs" means the amount paid by
7 an employer to provide health care or health insurance to
8 employees in this state to the extent the costs may be
9 deductible by an employer under federal tax law. Health
10 insurance costs include payments for medical care,
11 prescription drugs, vision care, dental care, and any other
12 costs to provide health care to an employee.
13 (f) "Secretary" means the secretary for Health Care
14 Administration.
15 (g) "Wages" means the money rate at which the service
16 rendered is recompensed under a contract of hiring and
17 includes only the wages earned and reported for federal income
18 tax purposes.
19 (2) Beginning January 1, 2007, and annually
20 thereafter, an employer must submit to the secretary on a form
21 or in a manner approved by the secretary:
22 (a) The number of employees of the employer in this
23 state as of 1 day in the year immediately preceding the
24 previous calendar year as determined by the employer on an
25 annual basis.
26 (b) The amount of money spent by the employer in the
27 year immediately preceding the previous calendar year on
28 health insurance costs in this state.
29 (c) The percentage of the payroll that was spent by
30 the employer in the year immediately preceding the previous
31 calendar year on health insurance costs in this state.
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Florida Senate - 2005 SENATOR AMENDMENT
Bill No. CS for CS for SB 838
Barcode 773244
1
2 The information required shall be designated in a report
3 signed by the principal executive officer and include an
4 affidavit under penalty of perjury that the information
5 required in this section was reviewed by the principal
6 executive officer and is true to the best of the officer's
7 knowledge, information and belief.
8 (3) When calculating the percentage of payroll under
9 this section, an employer may exempt:
10 (a) Wages paid to any employee in excess of the median
11 household income in this state as published by the United
12 States Census Bureau; and
13 (b) Wages paid to an employee who is enrolled in or
14 eligible for Medicare.
15 (4) An employer who is organized as a not for profit
16 organization that does not spend up to 6 percent of the total
17 wages paid to employees in this state on health insurance
18 costs shall pay to the secretary an amount equal to the
19 difference between what the employer spends for health
20 insurance costs and an amount equal to 6 percent of the total
21 wages paid to employees in this state.
22 (5) An employer who is not organized as a not for
23 profit organization and does not spend up to 8 percent of the
24 total wages paid to employees in this state on health
25 insurance costs shall pay to the secretary an amount equal to
26 the difference between what the employer spends for health
27 insurance costs and an amount equal to 8 percent of the total
28 wages paid to employees in this state.
29 (6) An employer may not deduct any payment made under
30 subsection (4) or subsection (5) from the wages of an
31 employee.
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Florida Senate - 2005 SENATOR AMENDMENT
Bill No. CS for CS for SB 838
Barcode 773244
1 (7) An employer must make payments required under this
2 section to the secretary on a periodic basis as adopted in a
3 rule by the agency.
4 (8) On or before March 15 of each year, the secretary
5 shall report to the Governor and to the Legislature:
6 (a) The name of each nonprofit and for profit employer
7 with 10,000 or more employees in this state;
8 (b) The employer's definition of a full-time employee;
9 (c) The number of full-time employees;
10 (d) The number of full-time employees eligible to
11 receive health insurance benefits;
12 (e) The number of full-time employees receiving health
13 insurance benefits from the employer;
14 (f) The source of health insurance benefits for those
15 full-time employees not receiving health benefits through an
16 employer subject to reporting under this section;
17 (g) The number of part-time employees;
18 (h) The number of part-time employees eligible to
19 receive health insurance benefits;
20 (i) The number of part-time employees receiving health
21 insurance benefits from the employer; and
22 (j) The source of health insurance benefits for those
23 eligible part-time employees not receiving health benefits
24 through an employer subject to reporting under this section.
25 (9) On an annual basis, the secretary shall:
26 (a) Verify which nonprofit and for profit employer has
27 10,000 or more employees in this state; and
28 (b) Ensure that each nonprofit and for profit employer
29 with 10,000 or more employees in this state has reported as
30 required by this section.
31 (10)(a) If an employer fails to report to the
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Florida Senate - 2005 SENATOR AMENDMENT
Bill No. CS for CS for SB 838
Barcode 773244
1 secretary the information that is required by subsection (2),
2 the secretary shall impose on the employer a civil fine of
3 $250 for each day that the report is not filed with the
4 secretary.
5 (b) If an employer fails to make a required payment to
6 the secretary which is required by subsection (7), the
7 secretary shall impose on the employer a civil fine of
8 $250,000.
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10 (Redesignate subsequent sections.)
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13 ================ T I T L E A M E N D M E N T ===============
14 And the title is amended as follows:
15 On page 4, line 19, after the semicolon
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17 insert:
18 creating the health care payroll assessment;
19 providing definitions; requiring employers with
20 more than 10,000 employees in this state to
21 provide specified information to the secretary
22 of the Health Care Administration; requiring
23 employers who do not spend a specified amount
24 on health insurance costs to pay the secretary
25 an amount equal to the difference between what
26 the employer pays and a percentage of the total
27 payroll; requiring the secretary to submit
28 certain reports to the Governor and the
29 Legislature by a specified date; providing for
30 penalties
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