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RTS-1C
Information for Nonprofit Organizations R. 10/17
TC
Rule 73B-10.037
Florida Administrative Code
Effective Date 10/17
This bulletin is to provide nonprofit employers with facts For employers electing the tax rate method of payment,
regarding the Florida reemployment assistance program a tax rate will be computed at the end of the ten quarters
law (formerly unemployment compensation law). based on a comparison of benefits paid to former
employees and taxable payroll reported timely. Certain
Most nonprofit organizations exempt under s. 3306(C)(8)
adjustment factors, primarily based on the economic
of the Internal Revenue Code regarding the Federal
condition of the state, are added to this quotient.
Unemployment Tax Act, who employed four or more
workers for twenty or more weeks in a calendar year,
Payment by Reimbursement Method:
are required to cover their employees under the Florida
reemployment assistance program law. The law does not A nonprofit employer may elect to reimburse the Florida
cover service performed: Unemployment Compensation Trust Fund for the
benefits that are paid to former employees on a dollar for
1. By an employee of a church or convention or
dollar basis. You must submit an Election of Nonprofit
association of churches or an organization operated
Organization Method of Payment Under the Florida
primarily for religious purposes and which is
Reemployment Tax Law (RT-28, formerly UCT-28). Your
managed, supervised, controlled, or principally
election must be for a minimum of two years and for a
supported by a church or convention or association
new employer, the election must be filed within thirty days
of churches.
after notification of liability by the Department. You may
2. By a duly ordained, commissioned, or licensed download this form at floridarevenue.com/forms.
minister of a church in the performance of his or her
ministry or by a member of a religious order in the Sharing of Benefit Costs Under the Reimbursement
fulfillment of duties required by the order. Method:
3. In a facility that provides a program of rehabilitation The law permits two or more nonprofit employers a
for individuals whose earning capacity is impaired second option of electing the reimbursement method as
by age or physical or mental deficiency or injury. a group, thereby sharing the cost of benefits paid to their
Anyone providing work for pay for individuals former employees. The two or more employers involved
who, because of their impaired physical or mental must appoint an agent for the group and the election
capacity, cannot be readily absorbed in the must extend over two calendar years. Benefits charged
competitive labor market or individuals receiving to the group will be paid by each member in proportion
such rehabilitation or work for pay are also not to the wages paid by that member. Therefore, a member
covered by this law. without charges could be required to pay for the charges
of another member of the group.
4. As part of a reemployment work-relief or work-
training program assisted or financed by any
Also, a member could have other members pay a portion
federal agency or an agency of a state or political
of his charges. The group’s agent would submit all
subdivision, by an individual receiving such work
reports and payments for the entire group and act as their
relief or work training. This does not apply to
spokesperson.
reemployment work-relief or work-training
programs for which reemployment assistance
Changing Methods:
coverage is required under a federal law, rule, or
regulation. A nonprofit employer using the tax rate method may
change to the reimbursement method at a later date
Payment by Tax Rate Method: by submitting Form RT-28 by December 1, prior to the
calendar year you wish to begin using the reimbursement
The beginning tax rate by law is .0270 (2.7 percent).
method. You may download this form from our Internet
This continues until the employer’s record has been
site.
chargeable with benefits for usually eight calendar
quarters, or they have filed ten quarterly reports with Nonprofit employers using the reimbursement method
wages. The .0270 (2.7 percent) tax will be computed on
all employees’ taxable wages for the calendar year.
floridarevenue.com
