Proper Classification of Workers for Florida’s Reemployment Tax

Posted Thursday, August 29th, 2013

The Florida Department of Revenue recently released ten factors to assist employers in determining whether a worker is an employee or independent contractor.  Such a determination is required to correctly include and report all employees for purposes of Florida’s Reemployment Assistance Program under chapter 443, Florida Statutes.

If a business misclassifies a worker as an independent contractor, rather than an employee, the business could be held liable for additional tax, penalties, and interest related to the incorrect reporting of the tax.  An incorrect reporting may also delay claims for reemployment assistance benefits if the worker was not included on the employer’s quarterly report.  Knowingly making a false classification for worker may result in a felony charge.

For additional information contact French Brown.

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