State Web Site: www.Florida.gov
General Business Requirement:
Apply to the Department of State for a Certificate of Authority to conduct business in Florida.
Business Entity Registration Forms
Licensing/Registration:
Licensure/Registration Application Package
Florida Board of Employee Leasing Companies Forms Center
Florida Board of Employee Leasing Companies Web Page
Florida Employee Leasing Companies Statute (Title XXXII, Chapter 468.520-468.535)
Unemployment Insurance:
Combined Business Tax Registration Form (Form DR-1)
New Employer Rate (2008) = 2.70%
Wage Limit (2008) - $7,000
Employer/Reporting Unit for SUTA contributions: PEO
Agency Web Site: Agency for Workforce Innovation
State Taxes:
There is no state withholding tax in Florida.
Other Taxes: Combined Business Tax Registration Form (Form DR-1)
Agency Web Site: Florida Dept. of Revenue
Workers’ Compensation:
Workers' Compensation Liability Statement Application Package
Workers' Compensation and Release Authorization (Form DBPR EL-4520)
Workers' Compensation Quarterly Compliance Form (Form DBPR EL-4522)
Rating Bureau – NCCI: State Specific Requirements for PEO
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Workers’ compensation coverage can be provided by either the PEO or client/co-employer.
Exclusive remedy benefits apply to both PEO and client/co-employer.
Agency Web Site: Dept. of Financial Services - Division of Workers' Compensation
Benefit Plans:
PEO sponsored fully insured benefit plan is not subject to additional regulation.
A PEO sponsored self-funded benefit plan must be approved by the Board of Employee Leasing Companies as being permitted by the Florida Insurance Code or by ERISA. See: 468-529 Licensee's insurance; employment tax; benefit plans.
MEWA Provisions – Do not necessarily apply to PEO.
Agency Web Site: Office of Insurance Regulation