Florida Administrative Code › 73 - DEPARTMENT OF COMMERCE › 73B - Division of Workforce Services › Chapter 73BER20 - EMERGENCY RULE FOR YEAR 2020 › Section 73BER20-2 - Determinations to Liable Employers

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Notice of Benefits Paid and Charged, Invoiced, or Credited. A statement mailed
				to the employer within 30 days after the end of each calendar quarter will
				include the name and social security number of each claimant for whom benefits
				were charged, invoiced, or credited to the employer's account during the
				previous calendar quarter. Notification to contributing employers is provided
				on Form RT-1, Notice of Benefits Paid. Notification to reimbursing employers is
				provided on Form RT-29, Reemployment Tax Reimbursement Invoice.
(a) Requests for Redetermination. The
				information contained on the notification is conclusive and binding unless the
				employer files a written request for redetermination with DEO within 20 days of
				the mailing date of the notification. Such request will not serve to protest
				determinations, redeterminations, decisions, or orders issued pursuant to
				section  443.151, F.S. Notwithstanding the foregoing, if no request for
				redetermination has heretofore been timely submitted by an impacted employer,
				an impacted employer's request for a redetermination for charges incurred
				between March 1, 2020 through December 31, 2020, as reflected on quarterly
				notices to impacted employers for this time period, shall be timely if filed by
				January 29, 2021 or 20 days from the date of mailing reflected on the notice,
				whichever is later. This extension for redetermination applies only to requests
				to remove benefits charged that are made for documented COVID related reasons
				(i.e. executive order or local order reducing business activity, occupancy, or
				the like in order to prevent the spread of disease, unemployment due to a
				requirement to isolate or quarantine as directed by CDC guidelines,
				etc.).
(b) Adjustment of Charges.
1. Contributing Employer. When DEO determines
				benefits charged to an employment record were paid in error or fraudulently
				obtained, the employment record will be adjusted to remove the erroneous
				charges. The credit will be applied to the calendar quarter during which the
				adjustment is made. However, when the employer timely protests the tax rate to
				DEO or DOR, or timely applies for a tax rate adjustment after determining the
				tax rate was adversely affected by the charge pursuant to section
				 443.131(3)(i),
				F.S., the credit will be applied to the calendar year in which the benefit
				payments were charged.
2.
				Reimbursing Employer. When DEO determines benefits billed to a reimbursing
				employer were paid in error or fraudulently obtained, the amount recouped or
				recovered from the claimant by DEO will on a pro rata basis be credited to the
				reimbursing employer or refunded if the employer has no balance due.
(c) Appeals Regarding Charges to
				an Employer Account.
1. Any appeal from a
				determination or redetermination with respect to the payment of benefits which
				involves the issue of whether an employer's account will be charged as provided
				in section
				 443.131(3)(a),
				F.S., and rule 73B-10.018, F.A.C., will be heard and decided by an appeals
				referee, in accordance with the provisions of chapter 73B-20, F.A.C.
2. When an appeal from a determination or
				redetermination is filed pursuant to section
				 443.151(4)(b),
				F.S., involving the application of section
				 443.101,
				F.S., the appeals referee will, in the same proceeding, hear and decide any
				collateral issue with respect to whether benefit payments made pursuant to the
				decision will be charged to the employer's account.