Reemployment Tax Additional Topics

Change of Address or Business Status

If you move, sell, or close your business, or change your business structure, you must notify the Florida Department of Revenue. You can submit the information online or download an Employer Account Change Form (Form RTS-3 PDF Icon).

Voluntary Coverage

An employer may apply for voluntary coverage for its employees by completing the Voluntary Election to Become an Employer Under the Florida Reemployment Tax Law (Form RTS-2 PDF Icon). Voluntary coverage is for a minimum of one calendar year and subject to approval.

Termination of Coverage

An employer will be eligible for termination if it has not met any liability criteria for an entire calendar year or if the business closes (which is different from only selling assets, selling stock, or merging into another business to be the continuing entity). If the employer qualifies because it has not paid wages for a year, the employer must apply for termination of coverage by April 30 of the following year. Contact the Florida Department of Revenue in writing to close the account of a closed business after the final wages have been paid. Once liability is terminated, the employer must reestablish liability in the same manner as any new employing unit.

New Hire Reporting

The Florida Department of Revenue manages the State of Florida’s New Hire Reporting Center. Federal and state laws require employers to report newly hired, re-hired and temporary employees within 20 days of an employee’s start date. The Department’s Child Support Program utilizes employment information and employer cooperation to assist with child support order compliance. The reported employment information through the New Hire Reporting Center is also used to detect and help prevent public assistance and reemployment fraud.

Claims for Benefits

Unemployed workers who are covered under the Florida Reemployment Assistance Program Law will receive benefits if they are eligible and qualified. Prompt and accurate information from employers is vital to the establishment of a claimant's right to benefits. Employers must furnish information on time when requested. This helps protect the employer's tax rate. Information must be complete, accurate, and factual. Read the Employer Guide to Reemployment Assistance Benefits (Form RT-800001 PDF Icon) for more details.

For more information about the claims process, including qualification requirements and disqualification reasons, contact the Florida Department of Economic Opportunity (DEO).

DEO, which handles reemployment assistance claims and appeals, has an online claims and appeals system called CONNECT. Employers should call 800-204-2418 if they have questions about DEO’s system.

Protest and Appeal

Reemployment assistance law provides a fair and impartial hearing to resolve disputes. The Florida Department of Revenue will make every attempt to resolve informal protests. If not resolved, the employer can appeal to the Florida Department of Economic Opportunity (DEO). In most instances, appeals must be filed within 20 days from the date printed on the notice, must be in writing, and must clearly state the reasons for appealing. Read the appeal rights on the notice to ensure that you file your appeal within the specified time frame. For more information, contact DEO, Division of Workforce Services at 877-846-8770.

If You Receive a Notice You Don’t Understand

Review Commonly Used Reemployment Tax Notices PDF Icon. The list contains descriptions of why the notice is issued. If you still have questions, call the Department's Taxpayer Assistance at 850-488-6800 Monday-Friday, excluding holidays.

Income Deduction Orders

An employer may receive an income deduction order requiring them to deduct child support payments from an employee's wages. If you are required to file and pay taxes electronically, you must also remit these payments electronically. Find out more.