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A bill to be entitled

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An act relating to employee leasing companies; providing a

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short title; amending s. 443.036, F.S.; redefining the

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term "employee leasing company"; amending s. 443.1216,

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F.S.; requiring quarterly reports that include client and

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establishment specific information; authorizing the Agency

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for Workforce Innovation to adopt rules; providing

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enforcement authority; providing an effective date.

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Be It Enacted by the Legislature of the State of Florida:

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     Section 1. This act may be cited as the "Accurate

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Employment Statistics Enhancement Act."

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     Section 2.  Subsection (18) of section 443.036, Florida

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Statutes, is amended to read:

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     443.036  Definitions.--As used in this chapter, the term:

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     (18)  "Employee leasing company" means an employing unit

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that has a valid and active license under chapter 468 and that

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maintains the records required by s. 443.171(5) and, in addition,

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produces quarterly reports, as specified in s. 443.1216, on the

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clients of the employee leasing company and the internal staff of

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the employee leasing company maintains a listing of the clients

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of the employee leasing company and of the employees, including

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their social security numbers, who have been assigned to work at

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each client company job site. Further, each client company job

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site must be identified by industry, products or services, and

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address. The client list must be provided to the tax collection

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service provider by June 30 and by December 31 of each year. As

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used in this subsection, the term "client" means a party who has

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contracted with an employee leasing company to provide a worker,

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or workers, to perform services for the client. Leased employees

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include employees subsequently placed on the payroll of the

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employee leasing company on behalf of the client. An employee

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leasing company must notify the tax collection service provider

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within 30 days after the initiation or termination of the

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company's relationship with any client company under chapter 468.

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     Section 3.  Paragraph (a) of subsection (1) of section

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443.1216, Florida Statutes, is amended to read:

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     443.1216  Employment.--Employment, as defined in s. 443.036,

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is subject to this chapter under the following conditions:

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     (1)(a)  The employment subject to this chapter includes a

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service performed, including a service performed in interstate

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commerce, by:

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     1.  An officer of a corporation.

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     2.  An individual who, under the usual common-law rules

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applicable in determining the employer-employee relationship, is

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an employee. However, whenever a client, as defined in s.

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443.036(18), which would otherwise be designated as an employing

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unit has contracted with an employee leasing company to supply it

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with workers, those workers are considered employees of the

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employee leasing company. An employee leasing company may lease

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corporate officers of the client to the client and other workers

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to the client, except as prohibited by regulations of the

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Internal Revenue Service. Employees of an employee leasing

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company must be reported under the employee leasing company's tax

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identification number and contribution rate for work performed

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for the employee leasing company.

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     a. In addition to any other report required by law, an

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employee leasing company shall submit a report that must include

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every client establishment and each establishment of the employee

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leasing company to the Labor Statistics Center of the Florida

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Agency for Workforce Innovation, or as otherwise directed by the

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agency, which must include the following information for each

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establishment:

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     (I) The trade or establishment name;

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     (II) The former unemployment compensation account number,

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if available;

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     (III) The former federal employer identification number

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(FEIN), if available;

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     (IV) The industry code recognized and published by the

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United States Office of Management and Budget, if available;

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     (V) A description of the client's primary business activity

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in order to verify or assign an industry code;

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     (VI) The physical location address;

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     (VII) The number of full-time and part-time employees who

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worked during or received pay that was subject to unemployment

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compensation taxes for the pay period including the 12th of the

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month for each month of the quarter;

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     (VIII) The total wages subject to unemployment compensation

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taxes paid during the calendar quarter;

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     (IX) An internal identification code to uniquely identify

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each establishment of each client;

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     (X) The month and year the client entered into contract;

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and

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     (XI) The month and year the client terminated the contract

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for services.

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     b. The report shall be submitted electronically or in a

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manner otherwise prescribed by the agency in the format specified

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by the United States Bureau of Labor Statistics for its Multiple

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Worksite Report for Professional Employer Organizations. The

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report must be provided quarterly to the Labor Market Statistics

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Center of the Agency for Workforce Innovation, or as otherwise

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directed by the agency, and must be filed by the last day of the

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month immediately following the end of the calendar quarter. The

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information required in sub-sub-subparagraphs 2.a.(X) and (XI)

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need be provided only in the quarter in which the contract to

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which it relates was entered into or terminated. The sum of the

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employment data and the sum of the wage data in the report must

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match the employment and wages reported on the unemployment

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compensation quarterly tax and wage report.

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     c. The Agency for Workforce Innovation may adopt rules as

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necessary to implement the provisions of subparagraph (1)(a)2.

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and shall have the authority to administer, collect, enforce and

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waive the penalty imposed by s. 443.141(1)(b) for the report

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required by this subparagraph.

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     d. For the purposes of this subparagraph, the term

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"establishment" means any location where business is conducted or

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where services or industrial operations are performed.

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     3.  An individual other than an individual who is an

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employee under subparagraph 1. or subparagraph 2., who performs

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services for remuneration for any person:

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     a.  As an agent-driver or commission-driver engaged in

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distributing meat products, vegetable products, fruit products,

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bakery products, beverages other than milk, or laundry or

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drycleaning services for his or her principal.

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     b.  As a traveling or city salesperson engaged on a full-

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time basis in the solicitation on behalf of, and the transmission

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to, his or her principal of orders from wholesalers, retailers,

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contractors, or operators of hotels, restaurants, or other

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similar establishments for merchandise for resale or supplies for

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use in their business operations. This sub-subparagraph does not

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apply to an agent-driver or a commission-driver and does not

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apply to sideline sales activities performed on behalf of a

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person other than the salesperson's principal.

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     4.  The services described in subparagraph 3. are employment

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subject to this chapter only if:

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     a.  The contract of service contemplates that substantially

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all of the services are to be performed personally by the

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individual;

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     b.  The individual does not have a substantial investment in

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facilities used in connection with the services, other than

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facilities used for transportation; and

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     c.  The services are not in the nature of a single

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transaction that is not part of a continuing relationship with

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the person for whom the services are performed.

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     Section 4.  This act shall take effect October 1, 2008.