Florida Employer Guide to Reemployment Assistance Benefits R.12/18

Employer Guide to Reemployment Assistance Benefits R.12/18
Form RT-800001
Employer Guide
to
Reemployment Assistance Benefits

RT-800001
R. 07/23

Table of Contents

Report Fraud link on the bottom of the floridajobs.org
homepage.

For Information and Forms ......................................1

Background

Background .............................................................1
Benefits ...................................................................1
Monetary Qualifications ...........................................1
Qualifying for Benefits..............................................2
Disqualification ........................................................2
Audit of Claimant’s Wages ........................................ 3
New Hire Program ...................................................3
Claims for Benefits ..................................................3
How Benefits Are Charged ......................................4
Statement of Benefit Charges ..................................4
Reimbursement Invoice ...........................................4
Short-Time Compensation .......................................5
Labor Disputes ........................................................5

Several years ago, the Florida Legislature rebranded the
Florida Unemployment Compensation Program as the
Reemployment Assistance Program. Although the program
remains an entitlement program under the Social Security
Act and the Federal Unemployment Tax Act, Florida’s
policymakers have focused the program on assisting the
unemployed to gain new employment.

Benefits
Unemployed workers covered under the Florida
Reemployment Assistance Program Law receive weekly
benefits if eligible and fully qualified. These benefits are paid
from the Florida Unemployment Compensation Trust Fund.
The fund is made up of taxes received from employers
subject to the law and from interest earned by the fund.
Taxes paid to the state by employers are used solely for the
payment of benefits to eligible unemployed workers.
If benefits are to be paid to eligible workers and withheld
from individuals not entitled to payments, your cooperation
is important. Prompt and accurate information from
employers is essential to the establishment of a claimant’s
right to benefits. The Department of Commerce, Division of
Workforce Services, must determine the eligibility of each
claim, which requires your prompt response to all requests
for information.

Glossary of Terms Used ..........................................6

It is your responsibility as the employer to furnish
information timely when requested. This is to your
advantage as it is one way to protect your tax rate.
Information furnished should be complete and accurate; it
should also be factual, and never based on hearsay or
supposition.

For Information and Forms

Monetary Qualifications

Information on Reemployment Assistance Program
Benefits and Claims or forms can be found at
floridajobs.org.

An unemployed worker can qualify for benefits only if the
individual has worked in covered employment and earned a
minimum amount of wages in the base period.

To speak with a Reemployment Assistance Claims
representative, call 877-846-8770, option five.

1. The claimant’s base period is the first four of the last five
completed calendar quarters prior to filing the claim.

Information on Appeals (to benefit determinations) can
be found at floridajobs.org or call 877-846-8770, option
one.

2. There must be wages in two or more quarters of the
base period.

To report suspected fraud or abuse of Florida’s
Reemployment Assistance Program, call the fraud hotline
at 800-342-9909 or submit the information online at the

3. There must be a minimum of $3,400 in the base period
and the total base period wages must equal at least 1.5
times the high quarter wages.

Appeals ...................................................................5
Employer’s Checklist for Compliance .......................5

Department of Revenue, Reemployment Assistance Benefits, Page 1

4. The weekly benefit amount is 1/26th of the high quarter
wages (the minimum is $32 and the maximum is $275).
5. The benefits available on a claim are equal to 25% of the
total base period wages. However, the maximum benefits
payable on a claim are capped based on the average
unemployment rate in Florida during the third calendar
quarter of the year prior to the effective date of the claim.
Claims filed during a year may have maximum benefits
ranging from 12 weeks, when the unemployment rate is
5% or less, to 23 weeks when the unemployment rate is
10.5% or higher. For each half percent increase in the
average unemployment rate above 5%, one week is
added to the maximum benefits. The maximum benefits
payable on a claim will therefore, range from $3,300 to
$6,325.

Qualifying for Benefits
To be eligible for benefits, the worker must:
1. Be totally or partially unemployed.
2. File an initial claim for benefits online and report as
directed to file for subsequent weeks.

or disregard of the reasonable standards of behavior
which the employer expects of the employee.
- Carelessness or negligence of such a degree or
recurrence as to manifest guilt, or wrongful intent, or
to show an intentional and substantial disregard of
the employer’s interests or of the employee’s duties
and obligations to the employer.
- Chronic absenteeism or tardiness in deliberate
violation of a known policy of the employer or one
or more unapproved absences following a written
reprimand or warning relating to more than one
unapproved absence.
- A willful and deliberate violation of a standard or
regulation of this state by an employee of an employer
licensed or certified by this state, which would cause
the employer to be sanctioned or have its license or
certification suspended.
- A violation of an employer’s rule, unless the claimant
can demonstrate that no knowledge of rule was
provided by the employer; the rule is not lawful or
related to the job environment and performance; or
the rule is not fairly or consistently enforced.

3. Have the necessary wage credits for work in covered
employment during the base period.

3. Suspended or discharged for misconduct connected
with work consisting of drug use as evidenced by a
positive, confirmed drug test.

4. Have worked and earned three times the current weekly
benefit amount since the filing date of the prior claim,
provided the individual received benefits on the prior
claim.

4. Failed without good cause either to apply for available
suitable work or to accept suitable work or to return to
customary self-employment when so directed by the
Department of Commerce.

5. Be able to work, be available for work, be actively
seeking work, and be registered for work in Employ
Florida.

5. Unemployed due to a labor dispute (which may involve a
strike or lockout) in active progress which exists at the
place of employment; and the individual is participating
in or financing or directly interested in such labor
dispute. In some cases, unemployment due to a lockout
may not be disqualifying.

6. Participate in reemployment services, such as job
search assistance services, as directed by the Regional
Workforce Board.
7. Serve a waiting week, for which no benefits are payable,
after filing an initial claim.

Disqualification
A claimant may be disqualified because of the reason for
separation from work. The facts pertaining to the
circumstances causing the separation must be clearly
established. The following may disqualify an individual from
receiving benefits:
1. Voluntarily quit without good cause attributable to the
employing unit.
2. Suspended or discharged for misconduct connected
with work irrespective of whether the misconduct
occurs at the workplace or during working hours.
Misconduct as defined in Chapter 443, Florida Statutes
(F.S.) includes, but is not limited to:
- Conduct showing a conscious disregard of an
employer’s interest as is found in deliberate violation

6. Furnished false information or made a fraudulent
representation for the perpose of obtaining benefits such
as not reporting earnings or job refusals. Willful
misrepresentation is also cause for fine and
imprisonment.
7. Receiving a retirement income from a base period
employer.
8. Receiving Worker’s Compensation for temporary or
permanent total disability.
9. Receiving or seeking unemployment benefits under
an unemployment compensation law of another state or
the United States, unless the appropriate agency of
such state or of the United States finally determines that
the individual is not entitled to such unemployment
benefits.
10. Alien, unless the individual has been lawfully admitted for
permanent residence or otherwise is permanently residing
in the United States under appearance of law
(including an alien who is lawfully present in the United
States as a result of the provisions of the Immigration and
Nationality Act).

Department of Revenue, Reemployment Assistance Benefits, Page 2

11. Terminated from employment for violation of any
criminal law punishable by imprisonment or for any
dishonest act in connection with the individual’s
employment.
12. Receiving wages in lieu of notice or severance pay
applicable to a claim week, which is equal to or
greater than the claimant’s weekly benefit amount.
13. Incarcerated during a week of unemployment.

Audit of Claimant’s Wages
All claimants are audited each quarter by using the most
current employer wage records. A computer cross-match
by social security number, of benefits paid and wages
reported, is performed quarterly. If the computer identifies
a match, Earnings Weekly Wage Verification (Request for
Breakdown of Wages Paid) is generated and sent to the
employer(s) reporting wages for the same period in which
benefits were being paid. Employers who respond
immediately are helping to prevent improper payments and
abuse of the reemployment assistance program.
When it is determined that a claimant has been improperly
paid, the experience rating account will be credited if the
employer is a base period employer on the claim and has
responded timely to the Notice of Claim Filed. If the
improper payment was the result of fraud, the case may be
referred to the State Attorney’s Office for prosecution.

New Hire Program
Florida law requires all employers to report new hires and
rehired employees. This program is designed to aid in
locating noncustodial parents who are delinquent in child
support payments and detecting potential overpayment of
benefits in the Reemployment Assistance Program. The
New Hire Program’s success in accurately determining and
preventing fraud is dependent on employer cooperation in
submitting information on newly hired and rehired
employees. For information on New Hire Reporting, call toll
free, 888-854-4791, or visit the New Hire website at
https://newhire.floridarevenue.com.

Claims for Benefits
An unemployed worker may receive information for filing a
claim for benefits at any local CareerSource Florida Center
operating under your area’s Regional Workforce Board, or
by visiting the website for the Department of Commerce at
floridajobs.org. All claims must be filed online.
Employers must login online to respond to claims and
requests for information. When a claim is filed, a
Determination Notice of Reemployment Assistance Claim
Filed is created and placed in your inbox in the
Reemployment Assistance Claims and Benefits
Information System referred to as CONNECT found at
floridajobs.org. If you have already registered in
CONNECT and elected to receive electronic notifications
regarding claims, you will be sent an email when

there is new correspondence placed in your CONNECT
inbox that requires your attention. If you have not elected
to receive electronic notifications of claims, you will be
mailed a notice advising you of an action item. You will
then need to login to CONNECT to respond to the claim.
To obtain more information about using the online system,
a CONNECT Guide for Employers is available in the
Employer’s section on floridajobs.org. For assistance
with using CONNECT employers can call the Department
of Commerce at 1-877-846-8770.
All base period employers, and any of the claimant’s most
recent employers who are outside of the base period are
notified of the claim. When you have paid the claimant
wages during the base period, the notice will show, in
addition to the claimant’s name, the last five digits of the
social security number and the CONNECT created
Claimant ID number, the claimant’s Maximum Benefit
Amount, Weekly Benefit Amount and the percentage of
the benefits potentially chargeable to your account. When
you have information that may affect the claimant’s
eligibility for benefits, a reply should be submitted
immediately to avoid any improper payment of benefits to
the claimant.
Even when you are not contesting the claimant’s eligibility
for benefits, you should check the appropriate block(s) in
items A through G on the notice and furnish any requested
information. It is very important you respond to the notice
within 20 days from the mailing date. Responding timely is
the only way you can preserve your account’s eligibility for
relief from benefit charges.
Your response should state in detail, the reason or reasons
for the worker’s separation from the job. Your statement
should contain all important facts such as exact dates,
times, and places in which incidents occurred; names of
witnesses; and reference to such agreements as union
contracts, commission agreements, medical reports, and
any other pertinent documents. In the absence of
separation information from an individual’s employer or
employers, the individual’s eligibility will be based on the
claimant’s statement.
The law provides that claims be investigated through
written, telephonic, and electronic means. Employers
may be contacted by telephone by a Reemployment
Assistance claims adjudicator for information relating to a
job separation. After a determination on the claimant’s
eligibility for benefits has been issued, the claimant or the
employer, whichever is adversely affected, may appeal
the determination and request a formal hearing before an
appeals referee. The request must be made within 20
days from the date the determination was mailed.
The notice to employers and determinations on claims are
mailed to addresses that employers provide the Florida
Department of Revenue when registering for
Reemployment Tax. If you have an address change, you
can submit the information online at
floridarevenue.com/taxes/updateaccount.

Department of Revenue, Reemployment Assistance Benefits, Page 3

You can also download an Employer Account Change
Form (Form RTS-3) at floridarevenue.com/forms in
the Reemployment Tax section and mail it to:
Account Management - MS 1-5730
Florida Department of Revenue
PO Box 6510
Tallahassee FL 32314-6510
Include your reemployment tax account number, the old
address, and the new address that you want used. Make
sure the request is signed by the appropriate authority for
your business.

How Benefits Are Charged
All benefits are paid from the Unemployment
Compensation Trust Fund and are charged to employers
on a percentage basis. The chargeable percentage is
based on the amount of wages each employer paid the
worker as compared to the worker’s total wages for
insured work during the base period of the claim. For
example, if there were only two base period employers,
each having paid $3,000 in the base period, each would be
chargeable with 50% of the benefits paid to the claimant.
Benefit payments made to an eligible claimant are
charged to the taxpaying employer’s experience rating
record when the employer paid the individual wages of
$100 or more within the base period of the claim. A
taxpaying employer who paid wages less than $100 will
not be charged.
Benefits paid to a claimant will not be charged to the base
period employer’s account only when the employer has
responded in writing to the claim within 20 days from the
mailing date of the notice of the claim with information
regarding the claimant, and it is determined that:
• The claimant was separated under disqualifying
conditions.
• The claimant was discharged for unsatisfactory
performance during an initial employment 90-day
probationary period of which the worker was notified
within the first seven days of work.
• The claimant has refused without good cause the
employer’s offer of suitable work.

paid will be billed and the reimbursing employer will be
required to reimburse the full amount. The Department of
Commerce's recovery of benefits improperly paid will
result in a credit or refund to the reimbursing employer.

Statement of Benefit Charges
Taxpaying employers with benefit charges will be mailed a
Notice of Benefits Paid (RT-1) each quarter. The RT-1 is a
notice showing the benefits paid to former workers which
have been charged to the employer’s account. If the
employer’s account is relieved of charges, a credit amount
will be listed on the RT-1 when benefits were charged in a
previous quarter. If there are questions about the charges,
call the Reemployment Assistance Information Center at
877-846-8770. Any protest of the charges must be filed
within 20 days from the mailing date of the RT-1 and may be
filed online at floridajobs.org.
You should examine the RT-1 carefully and notify the
Reemployment Assistance Program of any errors. This
notice cannot be used as a basis for protesting a claimant’s
eligibility to receive benefits for any reason that has already
been decided by a determination, decision of an appeals
referee, or order of the Reemployment Assistance Appeals
Commission. If an appeal is pending on a claim at the time
the RT-1 is received, an adjustment to the charge that may
be required by the appellate authority will be posted to the
account during the following calendar quarter. It is not
necessary to further protest the charge.

Reimbursement Invoice
Reimbursing employers are mailed a Reemployment Tax
Reimbursement Invoice (RT-29) listing the benefits paid to
former employees. The total amount shown on the invoice
must be paid.
Employers should examine the RT-29 carefully and report
any errors within 20 days to the Department of Commerce
by filing a protest online at floridajobs.org. This notice can
be used to protest a claimant’s eligibility to receive benefits
when the basis for the protest has not previously been
decided or is not currently under appeal. However, such
protest would not relieve the employer of the requirement to
reimburse for the benefit charges appearing on the invoice.
There are no provisions in the law to relieve a reimbursing
employer of the requirement to reimburse for amounts
posted on an invoice.

• The claimant received benefits improperly.
A reimbursing employer is required to pay dollar-for-dollar
for the percentage of benefits paid to eligible former
employees. Reimbursing employers do not have a tax rate
and therefore, are not eligible for relief from benefit
charges in the same manner as taxpaying employers. The
percentage of benefit payments based on wages paid by
a reimbursing employer will be billed to the employer
following the calendar quarter during which the benefits
were paid.
In the event an individual who performed services for a
reimbursing employer, is disqualified, any benefits already

Short-Time Compensation
Short-Time Compensation is a voluntary program that
permits prorated reemployment assistance benefits to
employees experiencing a reduction in hours for a portion of
their workweek. To participate, employers must have a
10-40% reduction in the normal weekly hours of work for
individuals in the affected work unit(s) and certify that the
aggregate reduction in work hours is in lieu of layoffs that
would affect at least 10% of the employees in their affected
work unit(s).

Department of Revenue, Reemployment Assistance Benefits, Page 4

Participation in the program is contingent on the approval
of the employer’s plan by the Department of Commerce.
Additional information concerning Short-Time
Compensation and the application to enroll your business
in the program can be obtained from the STC section on
floridajobs.org. For complete information, contact the
Department of Commerce at 877-846-8770, or fax
877-934-1504.

The Appeal Information pamphlet, UCA Bulletin 6, explains
the appeals process for benefit and chargeability appeals.
The Special Deputy Appeals pamphlet, UCA Bulletin 6SD,
explains the appeals process for liability, tax rate, and
reimbursement cases. More information is available at “File
an Appeal” at floridajobs.org.

Employer’s Checklist for Compliance
 Report all required data. Accurate social security

Appeals
The Reemployment Assistance Program Law provides an
opportunity for a fair and impartial hearing for any party to
a determination issued by the Department of Commerce
who is adversely affected and disagrees with an action,
including:
• The qualification and eligibility of former workers who
file claims for benefits.
• Charges to an employment record for benefits paid to
former employees.
In addition, the Department of Commerce will conduct
hearings resulting from Reemployment Tax
determinations issued by the Department of Revenue
when there is a dispute that:
• An employing unit is a liable employer for reemployment
tax purposes.
• Specific employees or classes of employees are insured
under the law.
• The employer’s tax rate computation accurately reflects
that employer’s experience rating record.
• Reimbursement for certain governmental and nonprofit
organizations is required.
• Audit findings create additional tax liability.
Any appeal must be filed within 20 days from the mailing
date of the determination. If the 20th calendar day falls
on a Saturday, Sunday, or legal holiday, the appeal may
be filed on the next business day.
When filing an appeal, include the specific reason(s) for the
appeal and all pertinent facts and reasons why a different
ruling should have been made. An employer that was
previously a party to a benefit-claim determination and the
associated chargeability to its employment record cannot
later dispute the payment of benefits by protesting the
annual tax rate.
Immediately examine all reemployment assistance
correspondence when received. Carefully review the time
limit for submitting information and filing appeals. If an
appeal is not filed timely, a hearing will be held on the
timeliness of the appeal and determine whether the
Appeals Referee or Special Deputy will have jurisdiction
over the issues addressed on the determination.

numbers and gross wages paid must be reported for
each employee. Your completed Employer’s Quarterly
Reports (RT-6) are due by the specific statutory due
dates (January 31, April 30, July 31, and October 31).
If paying by electronic funds transfer (EFT), you must
initiate your electronic payment and receive a
confirmation number no later than 5 p.m. ET on the
business day prior to the payment due date. Your
account is debited on the business day following your
electronic transmittal.

 Post and maintain, in places readily accessible to your
workers, the notice To Employees (RT-83) that satisfies
your requirement under section (s.) 443.151(1), F.S., to
make available information concerning benefit rights
and claims for benefits. The notice can be downloaded
at floridarevenue.com/forms.

 File all reports on time and respond to correspondence
within designated time periods.

 Clearly delegate responsibility in your organization for
the timely response to correspondence regarding
reemployment assistance claims or tax.

 Make sure you notify the Department of Revenue of the
correct mailing address to send correspondence
concerning claims for benefits and the correct mailing
address for your reemployment tax account. You may
specify separate addresses for the mailing of claims
notices.

 Attend all appeals hearings. The outcome may affect
your tax rate.

 To report suspected fraud or abuse of Florida’s
Reemployment Assistance Program, call the fraud
hotline at 800-342-9909 or submit the information online
at floridajobs.org

 Notify the Department of Revenue as soon as possible
of any changes in ownership, location, or type of
business activity at
floridarevenue.com/taxes/updateaccount.

 Your reemployment tax account number (a seven-digit
number) should be included on all reports, checks, and
correspondence. Correspondence concerning a former
employee should include the employee’s social security
number in addition to your account number.

Department of Revenue, Reemployment Assistance Benefits, Page 5

Glossary of Terms Used
Benefits - Reemployment Assistance Program payments
to eligible claimants.
Calendar Quarter - A period of three consecutive
months ending March 31, June 30, September 30, and
December 31 of any year.
Claimant - One who has applied for reemployment
assistance benefits.
Department - Florida Department of Revenue (DOR)
Determination - A decision made by DOR regarding an
employing unit’s liability, tax rate, assessment of taxes, or a
decision made by the Department of Commerce's
Reemployment Assistance Program regarding a claimant’s
monetary or non-monetary eligibility for benefits.
Electronic Funds Transfer (EFT) - The transfer of funds
between accounts by electronic means. When a payment
is made electronically (EFT), funds are electronically
transferred from the employer’s bank to the Florida
Department of Revenue’s bank.
Electronic Reporting - The electronic transfer of tax
report information to the Florida Department of Revenue.
The electronic report replaces the paper report.
Employer - An employing unit that has met the criteria of
liability for payment of reemployment tax.
Employing Unit - An employing unit is any person,
partnership, corporation, association, trust, estate, Indian
tribe, or trustee or receiver that has employed any person
at any time.
Employment - Any service performed by an individual for
an employing unit.
Protest - A request for review of any determination
made with respect to an employer’s liability status,
tax rate, assessment of taxes, audit findings, or other
action affecting any employer’s account.

Redetermination - A written notice of review to a
determination on a claim for benefits issued by the
Reemployment Assistance Program or to a determination
involving an employer’s liability, tax rate, or other tax
matters issued by DOR. A redetermination is appealable.
Social Security Numbers (SSNs) - Are used by the Florida
Department of Revenue as unique identifiers for the
administration of Florida’s taxes. SSNs obtained for tax
administration purposes are confidential under s. 213.053
and s.119.071, F.S., and not subject to disclosure as public
records. Collection of your SSN is authorized under state
and federal law. Visit the Department’s website at
floridarevenue.com/privacy for more information
regarding the state and federal law governing the collection,
use, or release of SSNs, including authorized exceptions.
Tax Rate - The percentage used to
compute reemployment tax.
Initial tax rate - 2.7% (0.0270)
Standard tax rate - 5.4% (0.0540)
Maximum tax rate - 5.4% (0.0540)
Wages - Remuneration (payment, salary, or
compensation) for employment, including commissions,
bonuses, back pay awards, and the cash value of all
remuneration paid in any medium other than cash. The
cash value of meals and lodging will be exempt if it is
included as a condition of employment for the
convenience of the employer.
Sick and accident disability payments paid by an
employing unit to an employee in the six calendar months
after the calendar month the employee stopped working
are considered wages. Payments made under a workers’
compensation law are not considered wages.
Tips are covered wages if received while performing
services that constitute employment and are included in a
written statement furnished to the employer.

Department of Revenue, Reemployment Assistance Benefits, Page 6