Virtually all employers are subject to unemployment insurance taxes under the Florida Unemployment Compensation Law (FL Stat. Sec. 443.011et seq.). Coverage extends to individuals and organizations that:
For a Limited Time receive a
FREE Compensation Special Report on the "Top 100 FLSA Q&As" designed to provide you with an examination of the federal
FLSA Overtime Regulations in Q&A format, including valuable tips for
FLSA Coverage, Salary Level, and Deductions from Pay. Download Now • Employed one or more workers for some portion of a day in each of 20 different calendar weeks during the current or preceding calendar year
• Paid $1,500 in wages in any calendar quarter during the current or preceding calendar year
• Are subject to the Federal Unemployment Tax Act (FUTA)
• Acquire the assets of a covered employer
• Are state or local government agencies
• Are tax-exempt nonprofit organizations that employed 4 or more people for some portion of a day in each of 20 or more weeks during the current or preceding calendar year
• Employed agricultural workers and paid them wages of $10,000 or more during any quarter of the current or preceding calendar year, or employed 5 or more workers for some portion of a day in each of 20 different calendar weeks
• Employed domestic servants in a private home, local college club, or local chapter of a college fraternity or sorority and paid them wages of $1,000 or more in any quarter during the current or preceding calendar year
• Are Indian tribes employing individuals who are not members of the tribe
• Voluntarily elect to provide coverage for employees
There are a few limited categories of employment for which no tax is imposed and no benefits are available. The exemption from coverage includes services performed by:
• Real estate agents, insurance agents, and barbers who work for commissions only
• The employer's parents, spouse, or minor children under the age of 21
• Persons working on a fishing vessel weighing 10 tons or less