Employer Guide to Reemployment Assistance Benefits (Formerly known as Unemployment Compensation Benefits)

Transcription

1 Emplyer Guide t Reemplyment Assistance Benefits (Frmerly knwn as Unemplyment Cmpensatin Benefits) RT R. 03/15 Table f Cntents Backgrund...1 Reemplyment Assistance Benefits...1 Mnetary Qualificatins...1 Qualifying fr Benefits...2 Disqualificatin...2 Audit f Claimant s Wages...3 New Hire Prgram...3 Claims fr Benefits...3 Hw Benefits Are Charged...4 Statement f Benefit Charges...4 Reimbursement Invice...4 Shrt-Time Cmpensatin...5 Labr Disputes...5 Appeals...5 Emplyer s Checklist fr Cmpliance...5 Glssary f Terms Used...6 Fr Infrmatin and Frms...6 Backgrund During the 2012 Regular Sessin f the Flrida Legislature, the Unemplyment Cmpensatin prgram was rebranded as the Reemplyment Assistance Prgram. Althugh the prgram remains an entitlement prgram under the Scial Security Act and the Federal Unemplyment Tax Act, Flrida s plicymakers have fcused the prgram n assisting the unemplyed t gain new emplyment. Benefits Unemplyed wrkers cvered under the Flrida Reemplyment Assistance Prgram Law receive weekly benefits if eligible and fully qualified. These benefits are paid frm the Flrida Unemplyment Cmpensatin Trust Fund. The fund is made up f taxes received frm emplyers subject t the law and frm interest earned by the fund. Taxes paid t the state by emplyers are used slely fr the payment f benefits t eligible unemplyed wrkers. If benefits are t be paid t eligible wrkers and withheld frm individuals nt entitled t payments, the emplyer s cperatin is imprtant. Prmpt and accurate infrmatin frm emplyers is essential t the establishment f a claimant s right t benefits. The Department f Ecnmic Opprtunity (DEO), Divisin f Wrkfrce Services, must determine the eligibility f each claim; which requires yur prmpt respnse t all requests fr infrmatin. It is the emplyer s respnsibility t furnish infrmatin timely when requested. This is t the emplyer s advantage as it is ne way t prtect yur tax rate. Infrmatin furnished shuld be cmplete and accurate; it shuld als be factual, never based n hearsay r suppsitin. Mnetary Qualificatins An unemplyed wrker can qualify fr benefits nly if the individual has wrked in cvered emplyment and earned a minimum amunt f wages in the base perid. 1. The claimant s base perid is the first fur f the last five cmpleted calendar quarters prir t filing the claim. 2. There must be wages in tw r mre quarters f the base perid. Department f Revenue, Reemplyment Assistance Benefits, Page 1

2 3. There must be a minimum f $3,400 in the base perid and the ttal base perid wages must equal at least 1.5 times the high quarter wages. 4. The weekly benefit amunt is 1/26th f the high quarter wages (the minimum is $32 and the maximum is $275). 5. The benefits available n a claim are equal t 25 percent f the ttal base perid wages. Hwever, the maximum benefits payable n a claim are capped based n the average unemplyment rate in Flrida during the third calendar quarter f the year prir t the effective date f the claim. Claims filed during a year may have maximum benefits ranging frm 12 weeks, when the unemplyment rate is 5 percent r less, t 23 weeks when the unemplyment rate is 10.5 percent r higher. Fr each half percent increase in the average unemplyment rate abve 5 percent, ne week is added t the maximum benefits. The maximum benefits payable n a claim will therefre, range frm $3,300 t $6,325. Qualifying fr Benefits T be eligible fr benefits, the wrker must: 1. Be ttally r partially unemplyed. 2. File an initial claim fr benefits nline and reprt as directed t file fr subsequent weeks. 3. Have the necessary wage credits fr wrk in cvered emplyment during the base perid. 4. Have wrked and earned three times the current weekly benefit amunt since the filing date f the prir claim, prvided the individual received benefits n the prir claim. 5. Be able t wrk and available fr wrk and actively seeking wrk, and be registered fr wrk in Emply Flrida Marketplace. 6. Participate in reemplyment services, such as jb search assistance services, as directed by the Reginal Wrkfrce Bard. 7. Serve a waiting week, fr which n benefits are payable, after filing an initial claim. Disqualificatin A claimant may be disqualified because f the reasn fr separatin frm wrk. The facts pertaining t the circumstances causing the separatin must be clearly established. The fllwing may disqualify an individual frm receiving benefits: 1. Vluntarily quit withut gd cause attributable t the emplying unit. 2. Suspended r discharged fr miscnduct cnnected with wrk irrespective f whether the miscnduct ccurs at the wrkplace r during wrking hurs. Miscnduct (as defined in Chapter 443, Flrida Statutes (F.S.)) includes, but is nt limited t: Cnduct shwing a cnscius disregard f an emplyer s interest as is fund in deliberate vilatin r disregard f the reasnable standards f behavir which the emplyer expects f the emplyee. Carelessness r negligence f such a degree r recurrence as t manifest guilt, r wrngful intent, r t shw an intentinal and substantial disregard f the emplyer s interests r f the emplyee s duties and bligatins t the emplyer. Chrnic absenteeism r tardiness in deliberate vilatin f a knwn plicy f the emplyer r ne r mre unapprved absences fllwing a written reprimand r warning relating t mre than ne unapprved absence. A willful and deliberate vilatin f a standard r regulatin f this state by an emplyee f an emplyer licensed r certified by this state, which wuld cause the emplyer t be sanctined r have its license r certificatin suspended. A vilatin f an emplyer s rule, unless the claimant can demnstrate that n knwledge f rule was prvided by the emplyer; the rule is nt lawful r related t the jb envirnment and perfrmance; r the rule is nt fairly r cnsistently enfrced. 3. Suspended r discharged fr miscnduct cnnected with wrk cnsisting f drug use as evidenced by a psitive, cnfirmed drug test. 4. Failed withut gd cause either t apply fr available suitable wrk r t accept suitable wrk r t return t custmary self-emplyment when s directed by DEO. 5. Unemplyed due t a labr dispute (which may invlve a strike r lckut) in active prgress which exists at the place f emplyment; and the individual is participating in r financing r directly interested in such labr dispute. In sme cases, unemplyment due t a lckut may nt be disqualifying. 6. Furnished false infrmatin r made a fraudulent representatin fr the purpse f btaining benefits such as nt reprting earnings r jb refusals. Willful misrepresentatin is als cause fr fine and imprisnment. 7. Receiving a retirement incme frm a base perid emplyer. 8. Receiving Wrker s Cmpensatin fr temprary r permanent ttal disability. 9. Receiving r seeking unemplyment benefits under Department f Revenue, Reemplyment Assistance Benefits, Page 2

3 an unemplyment cmpensatin law f anther state r the United States, unless the apprpriate agency f such state r f the United States finally determines that the individual is nt entitled t such unemplyment benefits. 10. Alien, unless the individual has been lawfully admitted fr permanent residence r therwise is permanently residing in the United States under appearance f law (including an alien wh is lawfully present in the United States as a result f the prvisins f the Immigratin and Natinality Act). 11. Terminated frm emplyment fr vilatin f any criminal law punishable by imprisnment r fr any dishnest act in cnnectin with the individual s emplyment. 12. Receiving wages in lieu f ntice r severance pay applicable t a claim week, which is equal t r greater than the claimant s weekly benefit amunt. 13. Incarcerated during a week f unemplyment. Audit f Claimant s Wages All claimants are audited each quarter by using the mst current emplyer wage recrds. A cmputer crss-match by scial security number, f benefits paid and wages reprted, is perfrmed quarterly. If the cmputer identifies a match, Frm UCO-2 (Request fr Breakdwn f Wages Paid) is generated and sent t the emplyer(s) reprting wages fr the same perid in which benefits were being paid. Emplyers wh respnd immediately are, in every case, helping t prevent imprper payments and abuse f the reemplyment assistance prgram. When it is determined that a claimant has been imprperly paid, the experience rating accunt will be credited if the emplyer is a base perid emplyer n the claim. If the imprper payment was the result f fraud, the case may be referred t the State Attrney s Office fr prsecutin. New Hire Prgram Flrida law requires all emplyers t reprt new hires and rehired emplyees. This prgram is designed t aid in lcating nncustdial parents wh are delinquent in child supprt payments and detecting ptential verpayment f benefits in the Reemplyment Assistance Prgram. The New Hire Prgram s success in accurately determining and preventing fraud is dependent n emplyer cperatin in submitting infrmatin n newly hired and rehired emplyees. Fr infrmatin n New Hire Reprting, call tll free, , r visit the New Hire web site at Claims fr Benefits An unemplyed wrker may receive infrmatin fr filing a claim fr benefits at any lcal One-Stp Center perating under yur area s Reginal Wrkfrce Bard, r by visiting the website fr the Department f Ecnmic Opprtunity at All claims must be filed nline. When a claim is filed, a Determinatin Ntice f Reemplyment Assistance Claim Filed (Frm UCB-412) is mailed t all base perid emplyers, and als t any f the claimant s mst recent emplyers wh are utside f the base perid. When the emplyer has paid the claimant wages during the base perid, the ntice will shw, in additin t the claimant s name and scial security number, the claimant s available credits (ttal benefits payable n the claim), and the percentage f the benefits ptentially chargeable t the emplyer s accunt. If such ntice is received and the emplyer has infrmatin that may affect the claimant s eligibility fr benefits, a reply shuld be submitted immediately t avid any imprper payment f benefits t the claimant. The emplyer shuld check the apprpriate blck(s) in items A thrugh G n the ntice and furnish any requested infrmatin. It is very imprtant t respnd t the ntice within 20 days frm the mailing date. Respnding timely is the nly way emplyers can preserve their accunt s eligibility fr relief frm benefit charges. A respnse shuld state in detail, the reasn r reasns fr the wrker s separatin frm the jb. The emplyer s statement shuld cntain all imprtant facts such as exact dates, times, and places in which incidents ccurred; names f witnesses; and reference t such agreements as unin cntracts, cmmissin agreements, medical reprts, and any ther pertinent dcuments. In the absence f separatin infrmatin frm an individual s emplyer r emplyers, the individual s eligibility will be based n the claimant s statement. T allw emplyers t respnd t the UCB-412 as quickly as pssible, a reply t the ntice can be made nline at The law prvides that claims be investigated thrugh written, telephnic, and electrnic means. Emplyers may be cntacted by telephne by a Reemplyment Assistance claims adjudicatr fr infrmatin relating t a jb separatin. After a determinatin n the claimant s eligibility fr benefits has been issued, the claimant r the emplyer, whichever is adversely affected, may appeal the determinatin and request a frmal hearing befre an appeals referee. The request must be made within 20 days frm the date the determinatin was mailed. The ntice t emplyers and determinatins n claims can be mailed t addresses ther than the emplyer s main mailing address. They can be mailed t the lcatins f varius emplyer units within the state r reginal ffices t enable a reply within the alltted 20 days. T have this wrk prperly, the wage reprt must grup the emplyees in the apprpriate unit cde. T submit a change t an existing mailing address fr an established unit f yur business, please submit a written request t: Department f Revenue, Reemplyment Assistance Benefits, Page 3

4 Accunt Management - MS Flrida Department f Revenue 5050 W Tennessee St Tallahassee FL Include yur reemplyment tax accunt number, the ld unit address, and the new address that yu want used. Make sure the request is signed by the apprpriate authrity fr yur business. Hw Benefits Are Charged All benefits are paid frm the Unemplyment Cmpensatin Trust Fund and are charged t emplyers n a percentage basis. The chargeable percentage is based n the amunt f wages each emplyer paid the wrker as cmpared t the wrker s ttal wages fr insured wrk during the base perid f the claim. Fr example, if there were nly tw base perid emplyers, each having paid $3,000 in the base perid, each wuld be chargeable with 50 percent f the benefits paid t the claimant. Benefit payments made t any eligible claimant are charged t the taxpaying emplyer s experience rating recrd when the emplyer paid the individual wages f $100 r mre within the base perid f the claim. A taxpaying emplyer wh paid wages less than $100 will nt be charged. Benefits paid t a claimant will nt be charged t the base perid emplyer s accunt nly when the emplyer has respnded in writing t the claim within 20 days frm the mailing date f the ntice f the claim with infrmatin regarding the claimant, and it is determined that: The claimant was separated under disqualifying cnditins. The claimant was discharged fr unsatisfactry perfrmance during an initial emplyment 90-day prbatinary perid f which the wrker was ntified within the first seven days f wrk. The claimant has refused withut gd cause the emplyer s ffer f suitable wrk. The claimant received benefits imprperly. Emplyers may als receive Frm UCB-9 (Emplyers Verificatin f Claimants Emplyment) requesting wage infrmatin fr selected quarters. This frm is initiated by a claimant s request fr recnsideratin when there is a disagreement ver the amunt f reprted r unreprted wages. The emplyer must respnd t the request even when the wages have already been reprted n the Emplyer s Quarterly Reprt (RT-6) r the claimant has been disqualified. Remember: Wages must be reprted fr the perid in which they were paid, nt earned. A reimbursing emplyer is required t pay dllar-fr-dllar fr the percentage f benefits paid t eligible frmer emplyees. The percentage f benefit payments will be billed t the reimbursing emplyer n a quarterly basis. The law makes n prvisin t nn-charge the accunt f a reimbursing emplyer. In the event an individual, wh perfrmed services fr a reimbursing emplyer, is disqualified, any benefits already paid will be billed and the reimbursing emplyer will be required t reimburse the full amunt. DEO s recvery f benefits imprperly paid will result in a refund r credit t the reimbursing emplyer. Statement f Benefit Charges Taxpaying emplyers with benefit charges will be mailed a Ntice f Benefits Paid (RT-1) each quarter. The RT-1 is a ntice shwing the benefits paid t frmer wrkers which have been charged t the emplyer s accunt. If the emplyer s accunt is relieved f charges, a credit amunt will be listed n the RT-1. If there are questins abut the charges, call the Reemplyment Assistance Infrmatin Center at Any prtest f the charges may be mailed t Department f Ecnmic Opprtunity, Divisin f Wrkfrce Services, Reemplyment Assistance Prgram, RT-1 Unit, P.O. Drawer 5250, Tallahassee, Flrida Emplyers shuld examine the RT-1 carefully and ntify the Reemplyment Assistance Prgram f any errrs within 20 days at the address abve. This ntice cannt be used as a basis fr prtesting a claimant s eligibility t receive benefits fr any reasn that has already been decided by the mailing f a determinatin, decisin f an appeals referee, r rder f the Reemplyment Assistance Appeals Cmmissin. If an appeal is pending n a claim at the time the RT-1 is received, an adjustment t the charge that may be required by the appellate authrity will be psted t the accunt during the fllwing calendar quarter. It is nt necessary t further prtest the charge. Reimbursement Invice Reimbursing emplyers are mailed a Reemplyment Tax Reimbursement Invice (RT-29) listing the benefits paid t frmer emplyees. The ttal amunt shwn n the invice must be paid. Emplyers shuld examine the RT-29 carefully and reprt any errrs within 20 days t the Department f Ecnmic Opprtunity, Divisin f Wrkfrce Services, Reemplyment Assistance Prgram, P.O. Drawer 5250, Tallahassee, FL, This ntice can be used as a basis fr prtesting a claimant s eligibility t receive benefits when the basis fr the prtest has nt previusly been decided r is nt currently under appeal. Hwever, such prtest wuld nt relieve the emplyer f the requirement t reimburse fr the benefit charges appearing n the invice. There are n prvisins in the law t relieve a reimbursing emplyer f the requirement t reimburse fr amunts psted n an invice. Department f Revenue, Reemplyment Assistance Benefits, Page 4

5 Shrt-Time Cmpensatin Shrt-Time Cmpensatin is a vluntary prgram that permits prrated reemplyment assistance benefits t emplyees laid ff fr a prtin f their wrkweek. T participate, emplyers must have a ten-t-frty percent reductin in their wrk frce and have their plan/cntract apprved by the Department f Ecnmic Opprtunity. Additinal infrmatin cncerning Shrt-Time Cmpensatin and the applicatin t enrll yur business in the prgram can be btained at: Fr cmplete infrmatin, cntact the Department f Ecnmic Opprtunity at , r fax Labr Disputes When a strike, lckut, r ther labr dispute ccurs at a place f business, the emplyer must ntify the Reemplyment Assistance Prgram as sn as pssible. A prgram investigatr will prepare a reprt n the number and classificatin f wrkers invlved and a general verview f the issues disputed. The emplyer will be requested t furnish a list f all affected emplyees fr the purpse f screening fr pssible claims fr benefits by these wrkers. The Department f Ecnmic Opprtunity, Divisin f Wrkfrce Services is a neutral party in such disputes. One-Stp Centers will nt refer wrkers t a business while there is an nging dispute. Reemplyment assistance benefits will nt be paid t thse emplyees r class f emplyees directly invlved in the labr dispute. T reprt a labr dispute in active prgress at yur place f business, cntact the Department f Ecnmic Opprtunity, Divisin f Wrkfrce Services, Reemplyment Assistance Benefits, Labr Dispute Unit, P.O. Drawer 5250, Tallahassee, FL ; r call Appeals The Reemplyment Assistance Prgram Law prvides an pprtunity fr a fair and impartial hearing fr any party t a determinatin issued by the Department f Ecnmic Opprtunity r the Department f Revenue wh is adversely affected and disagrees with an actin, including: 1. The qualificatin and eligibility f frmer wrkers wh file claims fr benefits. 2. That an emplying unit is a liable emplyer fr reemplyment tax purpses. 3. The cverage f specific emplyees r classes f emplyees. 4. The emplyer s experience rating (tax rate) cmputatin. 5. Charges t an emplyment recrd fr benefits paid t frmer emplyees. 6. Reimbursement requirements fr certain gvernmental and nnprfit rganizatins. 7. Audit findings. Any appeal must be filed within 20 days frm the mailing date f the determinatin. If the 20th calendar day falls n a Saturday, Sunday, r legal hliday, the appeal may be filed n the next business day. When filing an appeal, include the specific reasn(s) fr the appeal and all pertinent facts and reasns why a different ruling shuld have been made. An emplyer that was previusly a party t a benefit-claim determinatin and the assciated chargeability t its emplyment recrd cannt later dispute the payment f benefits by prtesting the annual tax rate. Immediately examine all reemplyment assistance crrespndence when received. Carefully review the time limit fr submitting infrmatin and filing appeals. If an appeal is nt filed timely, the Appeals Referee r Special Deputy will nt have jurisdictin and the case will be dismissed. The Appeal Infrmatin pamphlet, UCA Bulletin 6, explains the appeals prcess fr benefit and chargeability appeals. The Special Deputy Appeals pamphlet, UCA Bulletin 6SD, explains the appeals prcess fr liability, tax rate, and reimbursement cases. Mre infrmatin is available at File an Appeal at Emplyer s Checklist fr Cmpliance Reprt all required data. Accurate scial security numbers and grss wages paid must be reprted fr each emplyee. Yur cmpleted Emplyer s Quarterly Reprts (RT-6) are due by the specific statutry due dates (January 31, April 30, July 31, and Octber 31). If paying by electrnic funds transfer (EFT), yur funds must be transmitted befre 5:00 p.m., ET, n the business day prir t the payment due date. Remember, yur accunt is debited n the business day fllwing yur transmittal. Pst and maintain, in places readily accessible t yur wrkers, the ntice T Emplyees (RT- 83) that satisfies yur requirement under sectin (s.) (1), F.S., t make available infrmatin cncerning benefit rights and claims fr benefits. The ntice can be dwnladed at cm/dr. File all reprts n time and respnd t crrespndence within designated time perids. Clearly delegate respnsibility in yur rganizatin fr the timely respnse t crrespndence regarding reemplyment assistance claims r tax. Make sure yu ntify the Department f Revenue f the crrect mailing address t send Department f Revenue, Reemplyment Assistance Benefits, Page 5

6 crrespndence cncerning claims fr benefits and the crrect mailing address fr yur reemplyment tax accunt. Yu may specify separate addresses fr the mailing f claims ntices. Attend all appeals hearings. The utcme may affect yur tax rate. T reprt suspected fraud r abuse f Flrida s Reemplyment Assistance Prgram, call the fraud htline at r submit the infrmatin nline at Ntify yur nearest Department f Revenue Service Center as sn as pssible f any changes in wnership, lcatin, r type f business activity. Yur reemplyment tax accunt number (a seven digit number) shuld be included n all reprts, checks, and crrespndence. Crrespndence cncerning a frmer emplyee shuld include the emplyee s scial security number in additin t yur accunt number. Glssary f Terms Used Benefits - Reemplyment Assistance Prgram payments t eligible claimants. Calendar Quarter - A perid f three cnsecutive mnths ending March 31, June 30, September 30, and December 31 f any year. Claimant - One wh has applied fr reemplyment assistance benefits. DEO - Department f Ecnmic Opprtunity Department - Flrida Department f Revenue (DOR) Determinatin - A decisin made by DOR regarding an emplying unit s liability, tax rate, assessment f taxes, r a decisin made by the DEO s Reemplyment Assistance Prgram regarding a claimant s mnetary r nn-mnetary eligibility fr benefits. Electrnic Funds Transfer (EFT) - The transfer f funds between accunts by electrnic means. When a payment is made using EFT, funds are electrnically transferred frm the emplyer s bank t the Flrida Department f Revenue s bank. Electrnic Reprting - The electrnic transfer f tax reprt infrmatin t the Flrida Department f Revenue. The electrnic reprt replaces the paper reprt. Emplyer - An emplying unit that has met the criteria f liability fr payment f reemplyment tax. Emplying Unit - An emplying unit is any persn, partnership, crpratin, assciatin, trust, estate, Indian tribe, r trustee r receiver that has emplyed any persn at any time. Emplyment - Any service perfrmed by an individual fr an emplying unit. Prtest - A request fr review f any determinatin made with respect t an emplyer s liability status, tax rate, assessment f taxes, audit findings, r ther actin affecting any emplyer s accunt. Redeterminatin - A written ntice f review t a determinatin n a claim fr benefits issued by the Reemplyment Assistance Prgram r t a determinatin invlving an emplyer s liability, tax rate, r ther tax matters issued by DOR. A redeterminatin is appealable. Scial Security Numbers (SSNs) - Are used by the Flrida Department f Revenue as unique identifiers fr the administratin f Flrida s taxes. SSNs btained fr tax administratin purpses are cnfidential under ss and , F.S., and nt subject t disclsure as public recrds. Cllectin f yur SSN is authrized under state and federal law. Visit ur Internet site at and select Privacy Ntice fr mre infrmatin regarding the state and federal law gverning the cllectin, use, r release f SSNs, including authrized exceptins. Tax Rate - The percentage used t cmpute reemplyment tax. Initial tax rate percent (.0270) Standard tax rate percent (.0540) Maximum tax rate percent (.0540) Wages - Remuneratin (payment, salary, r cmpensatin) fr emplyment, including cmmissins, bnuses, back pay awards, and the cash value f all remuneratin paid in any medium ther than cash. The cash value f meals and ldging will be exempt if it is included as a cnditin f emplyment fr the cnvenience f the emplyer. Sick and accident disability payments paid by an emplying unit t an emplyee in the six calendar mnths after the calendar mnth the emplyee stpped wrking are cnsidered wages. Payments made under a wrkers cmpensatin law are nt cnsidered wages. Tips are cvered wages if received while perfrming services that cnstitute emplyment and are included in a written statement furnished t the emplyer. Fr Infrmatin and Frms Infrmatin n Reemplyment Assistance Prgram Benefits and Claims r frms can be fund at T speak with a Reemplyment Assistance Claims representative, call Infrmatin n Appeals (t benefit determinatins) can be fund at r call T reprt suspected fraud r abuse f Flrida s Reemplyment Assistance Prgram, call the fraud htline at r submit the infrmatin nline at Department f Revenue, Reemplyment Assistance Benefits, Page 6