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Employer Guide to Reemployment Tax - Florida Dept. of …

Department of Revenue, Employer Guide to Reemployment Tax, Page 1 Employer Guide to Reemployment Tax Table of Contents Introduction .. 2 Preface .. 2 Background .. 2 Classification of Workers .. 2 State Unemployment Tax Act (SUTA) .. 2 Federal Unemployment Tax Act (FUTA) .. 2 Reporting Wages and Paying Reemployment Taxes .. 2 General Liability Requirements .. 2 Special Liability Requirements for Specific Employer Types .. 2 Nonprofit Employers .. 2 Governmental Entities .. 3 Indian Tribes .. 3 Reimbursement Option .. 3 Agricultural Employers .. 3 Domestic Employers .. 3 Voluntary Coverage .. 3 Employer -Employee Relationship .. 3 Employment Not Covered .. 4 Required Reports.

employment under the Florida Reemployment Assistance Program Law. For purposes of the Florida Reemployment Assistance Program Law, the exclusions from employment under s. 443.1216(4), Florida Statutes (F.S.), apply to services performed in the employ of an Indian tribe.

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