New Florida Reporting Requirements for Employees and Contractors

As of October 1, 2021, Florida businesses are required to inform the state of all new or rehired employees, and independent contractors paid more than $600.00. While previously small businesses were exempt from reporting their employees, the law was expanded under Florida Statute § 409.2576.

Now, small businesses need to report such hires and contractors to State Directory of New Hires within 20 days. The law’s intention is to enhance enforcement of child support payments; however, the law establishes that the State may share information with the following state programs:

1. Assistance for needy families, child and family services, child support, and foster care
2. Medicaid
3. Reemployment assistance or unemployment compensation programs
4. Food assistance programs
5. Assistance for the Aged, Blind, or Disabled

What to Do<

Businesses that use a payroll service for their staff should check that the notifications are being correctly sent to the state on their behalf.

It seems that small construction and real estate businesses may need to quickly review their hiring practices to be compliant with the new requirements. For instance, an individual who rents out a home using Airbnb or Vbro, may need to report their lawn care, or cleaning service to the state within 20 days. On the other hand, it seems apparent that they would not need to report a payment to an established company who provides them services. At this time, penalties for non-compliance are not known.

How to Report<

Once the information is received from a new hire or contractor, informing the state is relatively simple but awkward. The most common being:

Submit FLDOR Form CS-EF315 via fax or mail to the following:

Fax
(850) 656-0528

Mailing address
Florida New Hire Reporting Center
P.O. Box 6500
Tallahassee, Florida 32314-6500

Additionally if reporting multiple individuals an Excel Spreadsheet may be uploaded to the state.

For more information, please contact us< or see: servicesforemployers.floridarevenue.com/<

Please note: The FICPA notes that a Form W-9 contains all the information required for reporting. “If the business obtained Form W-9, they may supply it" using the fax or mailing methods.