Unemployment - Florida

Summary of differences between federal and state regulations

Coverage

In Florida, agricultural labor provisions apply to employing units who paid wages to five in 20 weeks or $10,000 in a calendar quarter.

Workers are considered employees unless:

• The worker is free from control or direction in the performance of the work under the contract of service and in fact;
• The service is performed either outside the usual course of the business for which it is performed or is performed outside of all places of business of the enterprise for which it is performed; and
• The individual is customarily engaged in an independent trade, occupation, profession, or business.

In addition, the following tests are considered:

• In locality, work is usually done by specialist without supervision;
• Specialized skill is required in the particular occupation;
• Length of time for which the person is employed suggests an independent relationship;
• Method of payment is by the job rather than by the time;
• Parties do not believe they are creating a master and servant relationship; and
• Principal is not in business.

Exclusions from the definition of employment include:

• Insurance agents on commission,
• Real estate agents on commission,
• Casual labor not in the course of employers business, and
• Part-time service for nonprofit organizations exempt from federal income tax.

The following student employment is excluded from coverage:

• Student nurses and interns in employ of a hospital, and
• Students working for schools.

The state does not exclude from coverage service by the spouse of a student when the spouse is employed by the school, college, or university.

Regarding state and local government service, Florida does not exclude members of the state National Guard and Air National Guard from coverage.

State

Contact

Agency for Workforce Innovation

Regulations

Chapter 60BB-2 Florida Unemployment Compensation Tax

https://revenuelaw.floridarevenue.com/Pages/Browse.aspx#3-16-13-2

Federal

Contact

U.S. Department of Labor, Employment and Training Administration

(https://workforcesecurity.doleta.gov/unemploy/uitaxtopic.asp)

Regulations

20 CFR chapter V

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