Bill Text: FL S1666 | 2010 | Regular Session | Comm Sub
Bill Title: Unemployment Compensation [WPSC]
Spectrum: Slight Partisan Bill (Republican 26-14)
Status: (Introduced - Dead) 2010-03-02 - Introduced, referred to Commerce; Policy & Steering Committee on Ways and Means -SJ 00115; On Committee agenda-- Commerce, 02/16/10, 1:30 pm, 401-S; CS by Commerce; YEAS 10 NAYS 0 -SJ 00164; CS read 1st time on 03/02/10 -SJ 00159; Pending reference review under Rule 4.7(2) - (Committee Substitute); Now in Policy & Steering Committee on Ways and Means -SJ 00164; On Committee agenda-- Policy & Steering Committee on Ways and Means, 02/17/10, 1:00 pm, 412-K; CS/CS by- Policy & Steering Committee on Ways and Means; YEAS 21 NAYS 0 -SJ 00164; CS read 1st time on 03/02/10 -SJ 00159; Pending reference review -under Rule 4.7(2) - (Committee Substitute); Placed on Calendar, on 2nd reading -SJ 00165; Placed on Special Order Calendar; Read 2nd time -SJ 00005; Substituted CS/HB 7033 -SJ 00006; Laid on Table, companion bill(s) passed, see CS/HB 7033 (Ch. 2010-1), CS/CS/SB 1736 (Ch. 2010-90) -SJ 00006 [S1666 Detail]
Download: Florida-2010-S1666-Comm_Sub.html
Florida Senate - 2010 CS for CS for SB 1666 By the Policy and Steering Committee on Ways and Means; the Committee on Commerce; and Senator Garcia 576-02200-10 20101666c2 1 A bill to be entitled 2 An act relating to unemployment compensation; 3 reviving, readopting, and amending s. 443.1117, F.S.; 4 providing for retroactive application; establishing 5 temporary state extended benefits for weeks of 6 unemployment; revising definitions; providing for 7 state extended benefits for certain weeks and for 8 periods of high unemployment; providing for 9 applicability of s. 443.1117, F.S.; amending s. 10 443.1217, F.S.; increasing the amount of an employee’s 11 wages that are exempt from the employer’s contribution 12 to the Unemployment Compensation Trust Fund, with a 13 reversion to current law after a certain date; 14 providing for a suspension of lowering the amount of 15 exempt wages under certain circumstances; amending s. 16 443.131, F.S.; providing that the positive adjustment 17 factor begins on a certain date, with a reversion to 18 current law after a certain date; providing criteria 19 for the determination of taxable payroll beginning 20 January 1, 2012; providing rate-calculation direction 21 to the tax collection service provider for the rates 22 effective January 1, 2012, and January 1, 2013; 23 providing for an assessment on employers to pay the 24 forecasted interest on advances received from the 25 Federal Government to pay unemployment benefits; 26 requiring the Revenue Estimating Conference to 27 calculate interest based on certain factors by a date 28 certain; requiring an assessment by a date certain; 29 providing a formula for calculating the employer 30 interest assessment rate and the amount to be paid by 31 each employer; providing for a separate collection of 32 the assessment by a tax collection service provider; 33 naming an account to hold interest collected until 34 payment is directed; providing for credit of excess 35 interest funds collected; providing for a suspension 36 or termination of assessment under certain 37 circumstances; providing credit for interest funds 38 collected before suspension or termination; providing 39 for severability of provisions that interfere with 40 federal interest relief or federal tax credit; 41 amending s. 443.141; F.S.; providing for retroactive 42 applicability; providing a schedule of employer 43 payments for 2010 and 2011; requiring employer to pay 44 a fee of up to $5 to participate in the new schedule; 45 providing for penalties, interest, and fees on 46 delinquent contributions; providing appropriations; 47 providing that the act fulfills an important state 48 interest; providing for retroactive application; 49 providing an effective date. 50 51 Be It Enacted by the Legislature of the State of Florida: 52 53 Section 1. Notwithstanding the expiration date contained in 54 section 4 of chapter 2009-99, Laws of Florida, operating 55 retroactive to January 2, 2010, and expiring February 27, 2010, 56 section 443.1117, Florida Statutes, is revived, readopted, and 57 amended to read: 58 443.1117 Temporary extended benefits.— 59 (1) APPLICABILITY OF EXTENDED BENEFITS STATUTE.—Except when 60 the result is inconsistent withtheother provisions of this 61 section,the provisions ofs. 443.1115(3), (4), (6), and (7) 62 apply to all claims covered by this section. 63 (2) DEFINITIONS.—For the purposes of this section, the 64 term: 65 (a) “Regular benefits” and “extended benefits” have the 66 same meaning as in s. 443.1115. 67 (b) “Eligibility period” means theperiod consisting of the68 weeks in an individual’s benefit year or emergency benefit 69 period which begin in an extended benefit period and, if the 70 benefit year or emergency benefit period ends within that 71 extended benefit period, any subsequent weeks beginning in that 72 period. 73 (c) “Emergency benefits” means Emergency Unemployment 74 Compensation paid pursuant to Pub. L. No. 110-252, Pub. L. No. 75 110-449,andPub. L. No. 111-5, Pub. L. No. 111-92, and Pub. L. 76 No. 111-118. 77 (d) “Extended benefit period” means a period that: 78 1. Begins with the third week after a week for which there 79 is a state “on” indicator; and 80 2. Ends with any of the following weeks, whichever occurs 81 later: 82 a. The third week after the first week for which there is a 83 state “off” indicator; 84 b. The 13th consecutive week of that period. 85 86 However, an extended benefit period may not begin by reason of a 87 state “on” indicator before the 14th week after the end of a 88 prior extended benefit period that was in effect for this state. 89 (e) “Emergency benefit period” means the period during 90 which an individual receives emergency benefits as defined in 91 paragraph (c). 92 (f) “Exhaustee” means an individual who, for any week of 93 unemployment in her or his eligibility period: 94 1. Has received, before that week, all of the regular 95 benefits and emergency benefits, if any, available under this 96 chapter or any other law, including dependents’ allowances and 97 benefits payable to federal civilian employees and ex 98 servicemembers under 5 U.S.C. ss. 8501-8525, in the current 99 benefit year or emergency benefit period that includes that 100 week. For the purposes of this subparagraph, an individual has 101 received all of the regular benefits and emergency benefits, if 102 any, available although, as a result of a pending appeal for 103 wages paid for insured work which were not considered in the 104 original monetary determination in the benefit year, she or he 105 may subsequently be determined to be entitled to added regular 106 benefits; 107 2. Had a benefit year which expired before that week, and 108 was paid no, or insufficient, wages for insured work on the 109 basis of which she or he could establish a new benefit year that 110 includes that week; and 111 3.a. Has no right to unemployment benefits or allowances 112 under the Railroad Unemployment Insurance Act or other federal 113 laws as specified in regulations issued by the United States 114 Secretary of Labor; and 115 b. Has not received and is not seeking unemployment 116 benefits under the unemployment compensation law of Canada; but 117 if an individual is seeking those benefits and the appropriate 118 agency finally determines that she or he is not entitled to 119 benefits under that law, she or he is considered an exhaustee. 120 (g) “State ‘on’ indicator” means, with respect to weeks of 121 unemployment beginning on or after February 1, 2009, and ending 122 on or before January 30, 2010December 12, 2009, the occurrence 123 of a week in which the average total unemployment rate, 124 seasonally adjusted, as determined by the United States 125 Secretary of Labor, for the period consisting of the most recent 126 3 months for which data for all states are published by the 127 United States Department of Labor: 128 1. Equals or exceeds 110 percent of the average of those 129 rates for the corresponding 3-month period ending in each of the 130 preceding 2 calendar years; and 131 2. Equals or exceeds 6.5 percent. 132 (h) “High unemployment period” means, with respect to weeks 133 of unemployment beginning on or after February 1, 2009, and 134 ending on or before January 30, 2010December 12, 2009, any week 135 in which the average total unemployment rate, seasonally 136 adjusted, as determined by the United States Secretary of Labor, 137 for the period consisting of the most recent 3 months for which 138 data for all states are published by the United States 139 Department of Labor: 140 1. Equals or exceeds 110 percent of the average of those 141 rates for the corresponding 3-month period ending in each of the 142 preceding 2 calendar years; and 143 2. Equals or exceeds 8 percent. 144 (i) “State ‘off’ indicator” means the occurrence of a week 145 in which there is no state “on” indicator or which does not 146 constitute a high unemployment period. 147 (3) TOTAL EXTENDED BENEFIT AMOUNT.—Except as provided in 148 subsection (4)(5): 149 (a) For any week for which there is an “on” indicator 150 pursuant to paragraph (2)(g), the total extended benefit amount 151 payable to an eligible individual for her or his applicable 152 benefit year is the lesser of: 153 1. Fifty percent of the total regular benefits payable 154 under this chapter in the applicable benefit year; or 155 2. Thirteen times the weekly benefit amount payable under 156 this chapter for a week of total unemployment in the applicable 157 benefit year. 158 (b) For any high unemployment periodas defined in159paragraph (2)(h), the total extended benefit amount payable to 160 an eligible individual for her or his applicable benefit year is 161 the lesser of: 162 1. Eighty percent of the total regular benefits payable 163 under this chapter in the applicable benefit year; or 164 2. Twenty times the weekly benefit amount payable under 165 this chapter for a week of total unemployment in the applicable 166 benefit year. 167 (4) EFFECT ON TRADE READJUSTMENT.—Notwithstanding any other 168 provision of this chapter, if the benefit year of an individual 169 ends within an extended benefit period, the number of weeks of 170 extended benefits the individual is entitled to receive in that 171 extended benefit period for weeks of unemployment beginning 172 after the end of the benefit year, except as provided in this 173 section, is reduced, but not to below zero, by the number of 174 weeks for which the individual received, within that benefit 175 year, trade readjustment allowances under the Trade Act of 1974, 176 as amended. 177 Section 2. The provisions of s. 443.1117, Florida Statutes, 178 as revived, readopted, and amended by this act, apply only to 179 claims for weeks of unemployment, in which an exhaustee 180 establishes entitlement to extended benefits pursuant to that 181 section which are established for the period between February 182 22, 2009, and February 27, 2010. 183 Section 3. Subsection (1) and paragraph (a) of subsection 184 (2) of section 443.1217, Florida Statutes, are amended to read: 185 443.1217 Wages.— 186 (1) The wages subject to this chapter include all 187 remuneration for employment, including commissions, bonuses, 188 back pay awards, and the cash value of all remuneration paid in 189 any medium other than cash. The reasonable cash value of 190 remuneration in any medium other than cash must be estimated and 191 determined in accordance with rules adopted by the Agency for 192 Workforce Innovation or the state agency providing tax 193 collection services. The wages subject to this chapter include 194 tips or gratuities received while performing services that 195 constitute employment and are included in a written statement 196 furnished to the employer under s. 6053(a) of the Internal 197 Revenue Code of 1954. As used in this section only, the term 198 “employment” includes services constituting employment under any 199 employment security law of another state or the Federal 200 Government. 201 (2) For the purpose of determining an employer’s 202 contributions, the following wages are exempt from this chapter: 203 (a) Unless that part of the remuneration is subject to a 204 tax, under a federal law imposing the tax, against which credit 205 may be taken for contributions required to be paid into a state 206 unemployment fund, thethatpart of remuneration paid to an 207 individual by an employer or his or her predecessor for 208 employment during a calendar year in excess of: 209 1. Beginning January 1, 2010, the first $7,000 of 210 remuneration paid to the individual during that calendar year. 211 2. Beginning January 1, 2012, the first $8,500 of 212 remuneration paid to the individualby the employer or his or213her predecessorduring that calendar year, unless that part of214the remuneration is subject to a tax, under a federal law215imposing the tax, against which credit may be taken for216contributions required to be paid into a state unemployment217fund.As used in this section only, the term “employment”218includes services constituting employment under any employment219security law of another state or of the Federal Government. 220 3. Beginning January 1, 2015,the part of remuneration paid221to an individual by an employer for employment during a calendar222year in excess ofthe first $7,000 of remuneration paid to the 223 individual during that calendar year; or the first $8,500 of 224 remuneration paid to the individual during a calendar year in 225 which repayment of the principal amount of an advance received 226 from the Unemployment Compensation Trust Fund under 42 U.S.C. is 227 due to the Federal Governmentis exempt from this chapter. 228 Section 4. Paragraph (e) of subsection (3) of section 229 443.131, Florida Statutes, is amended, and subsections (5) and 230 (6) are added to that section, to read: 231 443.131 Contributions.— 232 (3) VARIATION OF CONTRIBUTION RATES BASED ON BENEFIT 233 EXPERIENCE.— 234 (e) Assignment of variations from the standard rate.—For 235 the calculation of contribution rates effective January 1, 2010, 236 and thereafter: 237 1. The tax collection service provider shall assign a 238 variation from the standard rate of contributions for each 239 calendar year to each eligible employer. In determining the 240 contribution rate, varying from the standard rate to be assigned 241 each employer, adjustment factors computed under sub 242 subparagraphs a.-d. areshall beadded to the benefit ratio. 243 This addition shall be accomplished in two steps by adding a 244 variable adjustment factor and a final adjustment factor. The 245 sum of these adjustment factors computed under sub-subparagraphs 246 a.-d. shall first be algebraically summed. The sum of these 247 adjustment factors shall next be divided by a gross benefit 248 ratio determined as follows: Total benefit payments for the 3 249 year period described in subparagraph (b)2. areshall becharged 250 to employers eligible for a variation from the standard rate, 251 minus excess payments for the same period, divided by taxable 252 payroll entering into the computation of individual benefit 253 ratios for the calendar year for which the contribution rate is 254 being computed. The ratio of the sum of the adjustment factors 255 computed under sub-subparagraphs a.-d. to the gross benefit 256 ratio isshall bemultiplied by each individual benefit ratio 257 that is less than the maximum contribution rate to obtain 258 variable adjustment factors; except that ifin any instance in259whichthe sum of an employer’s individual benefit ratio and 260 variable adjustment factor exceeds the maximum contribution 261 rate, the variable adjustment factor isshall bereduced in 262 order forthatthe sum to equalequalsthe maximum contribution 263 rate. The variable adjustment factor for each of these employers 264 is multiplied by his or her taxable payroll entering into the 265 computation of his or her benefit ratio. The sum of these 266 products isshall bedivided by the taxable payroll of the 267 employers who entered into the computation of their benefit 268 ratios. The resulting ratio isshall besubtracted from the sum 269 of the adjustment factors computed under sub-subparagraphs a.-d. 270 to obtain the final adjustment factor. The variable adjustment 271 factors and the final adjustment factor mustshallbe computed 272 to five decimal places and rounded to the fourth decimal place. 273 This final adjustment factor isshall beadded to the variable 274 adjustment factor and benefit ratio of each employer to obtain 275 each employer’s contribution rate. An employer’s contribution 276 rate may not, however, be rounded to less than 0.1 percent. 277 a. An adjustment factor for noncharge benefits isshall be278 computed to the fifth decimal place and rounded to the fourth 279 decimal place by dividing the amount of noncharge benefits 280 during the 3-year period described in subparagraph (b)2. by the 281 taxable payroll of employers eligible for a variation from the 282 standard rate who have a benefit ratio for the current year 283 which is less than the maximum contribution rate. For purposes 284 of computing this adjustment factor, the taxable payroll of 285 these employers is the taxable payrolls for the 3 years ending 286 June 30 of the current calendar year as reported to the tax 287 collection service provider by September 30 of the same calendar 288 year. As used in this sub-subparagraph, the term “noncharge 289 benefits” means benefits paid to an individual from the 290 Unemployment Compensation Trust Fund, but which were not charged 291 to the employment record of any employer. 292 b. An adjustment factor for excess payments isshall be293 computed to the fifth decimal place, and rounded to the fourth 294 decimal place by dividing the total excess payments during the 295 3-year period described in subparagraph (b)2. by the taxable 296 payroll of employers eligible for a variation from the standard 297 rate who have a benefit ratio for the current year which is less 298 than the maximum contribution rate. For purposes of computing 299 this adjustment factor, the taxable payroll of these employers 300 is the same figure used to compute the adjustment factor for 301 noncharge benefits under sub-subparagraph a. As used in this 302 sub-subparagraph, the term “excess payments” means the amount of 303 benefits charged to the employment record of an employer during 304 the 3-year period described in subparagraph (b)2., less the 305 product of the maximum contribution rate and the employer’s 306 taxable payroll for the 3 years ending June 30 of the current 307 calendar year as reported to the tax collection service provider 308 by September 30 of the same calendar year. As used in this sub 309 subparagraph, the term “total excess payments” means the sum of 310 the individual employer excess payments for those employers that 311 were eligibleto be consideredfor assignment of a contribution 312 rate different from the standard rate. 313 c. With respect to computing a positive adjustment factor: 314 (I) Beginning January 1, 2012, if the balance of the 315 Unemployment Compensation Trust Fund on June 30 of the calendar 316 year immediately preceding the calendar year for which the 317 contribution rate is being computed is less than 4 percent of 318 the taxable payrolls for the year ending June 30 as reported to 319 the tax collection service provider by September 30 of that 320 calendar year, a positive adjustment factor shall be computed. 321 The positive adjustment factor isshall becomputed annually to 322 the fifth decimal place and rounded to the fourth decimal place 323 by dividing the sum of the total taxable payrolls for the year 324 ending June 30 of the current calendar year as reported to the 325 tax collection service provider by September 30 of that calendar 326 year into a sum equal to one-third of the difference between the 327 balance of the fund as of June 30 of that calendar year and the 328 sum of 5 percent of the total taxable payrolls for that year. 329 The positive adjustment factor remains in effect for subsequent 330 years until the balance of the Unemployment Compensation Trust 331 Fund as of June 30 of the year immediately preceding the 332 effective date of the contribution rate equals or exceeds 5 333 percent of the taxable payrolls for the year ending June 30 of 334 the current calendar year as reported to the tax collection 335 service provider by September 30 of that calendar year. 336 (II) Beginning January 1, 2015, and for each year 337 thereafter, the positive adjustmentauthorized by this section338 shall be computed by dividing the sum of the total taxable 339 payrolls for the year ending June 30 of the current calendar 340 year as reported to the tax collection service provider by 341 September 30 of that calendar year into a sum equal to one 342 fourth of the difference between the balance of the fund as of 343 June 30 of that calendar year and the sum of 5 percent of the 344 total taxable payrolls for that year. The positive adjustment 345 factor remains in effect for subsequent years until the balance 346 of the Unemployment Compensation Trust Fund as of June 30 of the 347 year immediately preceding the effective date of the 348 contribution rate equals or exceeds 4 percent of the taxable 349 payrolls for the year ending June 30 of the current calendar 350 year as reported to the tax collection service provider by 351 September 30 of that calendar year. 352 d. If, beginning January 1, 2015, and each year thereafter, 353 the balance of the Unemployment Compensation Trust Fund as of 354 June 30 of the year immediately preceding the calendar year for 355 which the contribution rate is being computed exceeds 5 percent 356 of the taxable payrolls for the year ending June 30 of the 357 current calendar year as reported to the tax collection service 358 provider by September 30 of that calendar year, a negative 359 adjustment factor mustshallbe computed. The negative 360 adjustment factor shall be computed annually beginning on 361 January 1, 2015, and each year thereafter, to the fifth decimal 362 place and rounded to the fourth decimal place by dividing the 363 sum of the total taxable payrolls for the year ending June 30 of 364 the current calendar year as reported to the tax collection 365 service provider by September 30 of the calendar year into a sum 366 equal to one-fourth of the difference between the balance of the 367 fund as of June 30 of the current calendar year and 5 percent of 368 the total taxable payrolls of that year. The negative adjustment 369 factor remains in effect for subsequent years until the balance 370 of the Unemployment Compensation Trust Fund as of June 30 of the 371 year immediately preceding the effective date of the 372 contribution rate is less than 5 percent, but more than 4 373 percent of the taxable payrolls for the year ending June 30 of 374 the current calendar year as reported to the tax collection 375 service provider by September 30 of that calendar year. The 376 negative adjustment authorized by this section is suspended in 377 any calendar year in which repayment of the principal amount of 378 an advance received from the federal Unemployment Compensation 379 Trust Fund under 42 U.S.C. s. 1321 is due to the Federal 380 Government. 381 e. The maximum contribution rate that may be assigned to an 382 employer is 5.4 percent, except employers participating in an 383 approved short-time compensation plan may be assigned a maximum 384 contribution rate that is 1 percent greater than the maximum 385 contribution rate for other employers in any calendar year in 386 which short-time compensation benefits are charged to the 387 employer’s employment record. 388 f. As used in this subsection, “taxable payroll” shall be 389 determined by excluding any part of the remuneration paid to an 390 individual by an employer for employment during a calendar year 391 in excess of the first $7,000. Beginning January 1, 2012, 392 “taxable payroll” shall be determined by excluding any part of 393 the remuneration paid to an individual by an employer for 394 employment during a calendar year as described in s. 395 443.1217(2). For the purposes of the employer rate calculation 396 that will take effect in January 1, 2012, and in January 1, 397 2013, the tax collection service provider shall use the data 398 available for taxable payroll from 2009 based on excluding any 399 part of the remuneration paid to an individual by an employer 400 for employment during a calendar year in excess of the first 401 $7,000, and from 2010 and 2011 based on excluding any part of 402 the remuneration paid to an individual by an employer for 403 employment during a calendar year in excess of the first $8,500. 404 2. If the transfer of an employer’s employment record to an 405 employing unit under paragraph (f) which, before the transfer, 406 was an employer, the tax collection service provider shall 407 recompute a benefit ratio for the successor employer based on 408 the combined employment records and reassign an appropriate 409 contribution rate to the successor employer effective on the 410 first day of the calendar quarter immediately after the 411 effective date of the transfer. 412 (5) PAYMENT OF FEDERAL ADVANCES.—If the Unemployment 413 Compensation Trust Fund has received advances from the Federal 414 Government under 42 U.S.C. s. 1321, each contributing employer, 415 except for reimbursing employers, shall be assessed an 416 additional rate solely for the purpose of paying interest due on 417 the federal advances. The additional rate shall be assessed by 418 February 1 of each calendar year that an interest payment is 419 due. 420 (a) The Revenue Estimating Conference shall estimate the 421 amount of such interest by December 1 of the calendar year 422 preceding the calendar year in which an interest payment is due. 423 The Revenue Estimating Conference shall, at a minimum, consider 424 the following as the basis for the estimate: 425 1. The amounts actually advanced to the trust fund; 426 2. Amounts expected to be advanced to the trust fund based 427 on current and projected unemployment patterns and employer 428 contributions; 429 3. The interest payment due date; and 430 4. The interest rate that will be applied by the Federal 431 Government to any accrued outstanding balances. 432 (b) The additional rate assessed for a calendar year is 433 determined by dividing the estimated amount of interest to be 434 paid in that year by 95 percent of the taxable wages, as defined 435 in s. 443.1217, paid by all employers for the year ending June 436 30 of the immediately preceding calendar year. The amount to be 437 paid by each employer is the product obtained by multiplying the 438 employer’s taxable wages for the year ending June 30 of the 439 immediately preceding calendar year by the additional rate. 440 (c) The tax collection service provider shall make a 441 separate collection of such assessment, which may be collected 442 at the time of employer contributions and is subject to the same 443 penalties for failure to file a report, imposition of the 444 standard rate pursuant to paragraph (3)(h), and interest if the 445 assessment is not received on or before June 30. Section 446 443.141(1)(d) and (e) does not apply to this separately 447 collected assessment. The tax collection service provider shall 448 maintain those funds in the service provider’s Audit and Warrant 449 Clearing Trust Fund until the service provider is directed by 450 the Governor or the Governor’s designee to make the interest 451 payment to the Federal Government. Assessments on deposit may be 452 invested and any interest earned shall be part of the balance 453 available to pay the interest on advances received from the 454 Federal Government under the provisions of 42 U.S.C. s. 1321. In 455 the calendar year that all advances from the Federal Government 456 under 42 U.S.C. s. 1321 and associated interest is repaid, if 457 there are assessment funds in excess of the amount required to 458 meet the final interest payment, any such excess assessed funds 459 shall be credited to employer accounts in the Unemployment 460 Compensation Trust Fund in an amount equal to the employer’s 461 contribution to the assessment for that year divided by the 462 total amount of the assessment for that year, the result of 463 which is multiplied by the amount of excess assessed funds. 464 1. If the state is allowed to defer interest payments due 465 during a calendar year under 42 U.S.C. s. 1322, payment of the 466 interest assessment shall not be due. 467 2. If a deferral of interest expires or is subsequently 468 disallowed by the Federal Government, prospectively or 469 retroactively, the interest assessment is immediately due and 470 payable. 471 (d) Notwithstanding any other provision of this section, if 472 interest due during a calendar year on federal advances is 473 forgiven or postponed under federal law and is no longer due 474 during that calendar year, interest assessment may not be 475 assessed against an employer in that calendar year and any 476 assessment already assessed and collected against an employer 477 before the forgiveness or postponement of the interest for that 478 calendar year shall be credited to the employer’s account in the 479 Unemployment Compensation Trust Fund. However, such funds may be 480 used only to pay benefits or refunds of erroneous contributions. 481 (6) SEVERABILITY.—If any provision of this section prevents 482 the state from qualifying for any federal interest relief 483 provisions provided under s. 1202 of the Social Security Act, 42 484 USC s. 1322, or prevents employers in this state from qualifying 485 for the limitation on the reduction of federal unemployment tax 486 act credits as provided under s. 3302(f) of the Federal 487 Unemployment Tax Act, 26 USC s. 3302(f), that provision is 488 invalid to the extent necessary to maintain qualification for 489 the interest relief provisions and federal unemployment tax 490 credits. 491 Section 5. Operating retroactive to January 1, 2010, 492 paragraphs (d) and (e) are added to subsection (1) of section 493 443.141, Florida Statutes, to read: 494 443.141 Collection of contributions and reimbursements.— 495 (1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS.— 496 (d) Payments for 2010 Contributions.—For an annual 497 administrative fee not to exceed $5, a contributing employer may 498 pay its quarterly contributions due for wages paid in the first 499 three quarters of 2010 in equal installments if those 500 contributions are paid as follows: 501 1. For contributions due for wages paid in the first 502 quarter of 2010, one-fourth of the contributions due must be 503 paid on or before April 30, 2010, one-fourth must be paid on or 504 before July 31, 2010, one-fourth must be paid on or before 505 October 31, 2010, and the remaining one-fourth must be paid on 506 or before December 31, 2010. 507 2. In addition to the payments specified in subparagraph 508 1., for contributions due for wages paid in the second quarter 509 of 2010, one-third of the contributions due must be paid on or 510 before July 31, 2010, one-third must be paid on or before 511 October 31, 2010, and the remaining one-third must be paid on or 512 before December 31, 2010. 513 3. In addition to the payments specified in subparagraphs 514 1. and 2., for contributions due for wages paid in the third 515 quarter of 2010, one-half of the contributions due must be paid 516 on or before October 31, 2010, and the remaining one-half must 517 be paid on or before December 31, 2010. 518 4. The annual administrative fee not to exceed $5.00 for 519 the election to pay under the installment method shall be due at 520 the time the employer makes the first installment payment. The 521 fee shall be segregated from the payment and shall be deposited 522 in the Operating Trust Fund within the Department of Revenue. 523 5. Interest does not accrue on any contribution that 524 becomes due for wages paid in the first three quarters of 2010 525 if the employer pays the contribution in accordance with 526 subparagraphs 1.-4. Interest and fees continue to accrue on 527 prior delinquent contributions and commence accruing on all 528 contributions due for wages paid in the first three quarters of 529 2010 which are not paid in accordance with subparagraphs 1.-3. 530 Penalties may be assessed in accordance with this chapter. The 531 contributions due for wages paid in the fourth quarter of 2010 532 are not affected by this paragraph and are due and payable in 533 accordance with this chapter. 534 (e) Payments for 2011 Contributions.—For an annual 535 administrative fee not to exceed $5, a contributing employer may 536 pay its quarterly contributions due for wages paid in the first 537 three quarters of 2011 in equal installments provided those 538 contributions are paid as follows: 539 1. For contributions due for wages paid in the first 540 quarter of 2011, one-fourth of the contributions due must be 541 paid on or before April 30, 2011, one-fourth must be paid on or 542 before July 31, 2011, one-fourth must be paid on or before 543 October 31, 2011, and the remaining one-fourth must be paid on 544 or before December 31, 2011. 545 2. In addition to the payments specified in subparagraph 546 1., for contributions due for wages paid in the second quarter 547 of 2011, one-third of the contributions due must be paid on or 548 before July 31, 2011, one-third must be paid on or before 549 October 31, 2011, and the remaining one-third must be paid on or 550 before December 31, 2011. 551 3. In addition to the payments specified in subparagraphs 552 1. and 2., for contributions due for wages paid in the third 553 quarter of 2011, one-half of the contributions due must be paid 554 on or before October 31, 2011, and the remaining one-half must 555 be paid on or before December 31, 2011. 556 4. The annual administrative fee not to exceed $5.00 for 557 the election to pay under the installment method shall be due at 558 the time the employer makes the first installment payment. The 559 fee shall be segregated from the payment and shall be deposited 560 in the Operating Trust Fund within the Department of Revenue. 561 5. Interest does not accrue on any contribution that 562 becomes due for wages paid in the first three quarters of 2011 563 if the employer pays the contribution in accordance with 564 subparagraphs 1.-4. Interest and fees continue to accrue on 565 prior delinquent contributions and commence accruing on all 566 contributions due for wages paid in the first three quarters of 567 2011 which are not paid in accordance with subparagraphs 1.-3. 568 Penalties may be assessed in accordance with this chapter. The 569 contributions due for wages paid in the fourth quarter of 2011 570 are not affected by this paragraph and are due and payable in 571 accordance with this chapter. 572 Section 6. For the 2009-2010 fiscal year, the sum of 573 $903,462 in nonrecurring funds is appropriated from the 574 Operating Trust Fund to the Administration of Unemployment 575 Compensation Tax Special Category in the Department of Revenue 576 to be used to implement the provisions of this act. In addition, 577 for the 2009-2010 fiscal year, the sum of $643,862 in 578 nonrecurring funds is appropriated from the Employment Security 579 Administration Trust Fund in the contracted services 580 appropriation category to the Agency for Workforce Innovation to 581 be used to contract with the Department of Revenue for tax 582 related services as required to implement the provisions of this 583 act. 584 Section 7. The Legislature finds that this act fulfills an 585 important state interest. 586 Section 8. This act shall take effect upon becoming a law, 587 and except as otherwise expressly provided in this act, operates 588 retroactive to June 29, 2009.