Florida Administrative Code › 69 - DEPARTMENT OF FINANCIAL SERVICES › 69L - Division of Workers' Compensation › Chapter 69L-6 - WORKERS' COMPENSATION COMPLIANCE › Section 69L-6.035 - Definition of Payroll for Calculating Penalty

Current through Reg. 50, No. 138; July 16, 2024
(1) For purposes of determining payroll for
				calculating a penalty pursuant to Section 440.107(7)(d)1., F.S., the Department
				must when applicable, include the following as remuneration to employees based
				upon evidence received in its investigation:
(a) Wages or salaries paid to employees by or
				on behalf of the employer;
(b)
				Payments, including cash payments, made to employees by or on behalf of the
				employer;
(c) Payments, including
				cash payments, made to a third person or party by or on behalf of the employer
				for services provided to the employer by the employees;
(d) Bonuses paid to employees by or on behalf
				of the employer;
(e) Payments made
				to employees by or on behalf of the employer on any basis other than time
				worked, such as piecework, profit sharing, dividends, income distributions, or
				incentive plans;
(f) Expense
				reimbursements, including reimbursements for travel, made to employees by or on
				behalf of the employer, to the extent that the employer's business records and
				receipts do not confirm that the expense was incurred as a valid business
				expense;
(g) Loans made to
				employees by or on behalf of the employer to the extent that such loans have
				not been repaid to the employer;
(h) Payments or allowances made by or on
				behalf of the employer to employees for tools or equipment used by employees in
				their work or operations for the employer, even in cases where the tools are
				supplied directly by the employee or to the employee through a third
				party;
(i) Total contract price of
				a service provided by the employer, excluding the cost for materials as
				evidenced in the employer's business records or contract. In the event the
				costs for materials is included in the total contract price and cannot be
				separately identified in the total contract price, eighty percent of the total
				contract price will be deemed to be the employer's payroll;
(j) Income listed on "Form 1099 Miscellaneous
				Income" issued to a person. The entire amount of the income listed on the "Form
				1099 Miscellaneous Income" will be included in the employer's
				payroll;
(k) Unless the employer's
				business records and receipts provided to the Department validate the payroll
				and expenses that correspond with the cash withdrawal amounts, eighty percent
				of the cash withdrawal amounts from an employer's bank account must be included
				as wages or salaries paid to employees by or on behalf of the employer. These
				amounts will be identified as "uninsured labor" in Form DFS-F4-1595, Penalty
				Calculation Worksheet, as adopted in Rule
				 69L-6.027, F.A.C.;
(l) Unless the employer's business records
				and receipts provided to the Department validate that the reimbursements paid
				directly to a leased employee from an employer are a business expense, 50% of
				such reimbursements will be included as remuneration to the leased employee;
				and,
(m) For the day that a
				Stop-Work Order was issued to an employer, remuneration for an employee may be
				evidenced by a signed, written statement from the employee containing the
				employee's name, address, phone number, and rate of pay based upon the number
				of hours worked that day.