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Employers with more than 250 employees have always been required to report “new hires”. Effective October 1, 2021, however, regardless of how many employees an employer has, all Florida employers need to report new hires, and in addition certain “independent contractors” to the Florida Department of Revenue within 20 days of the employee’s hire date or in the case of Independent Contractors within 20 days of the earlier of the date a payment is made or the date a contract is entered into. Employers can report electronically and by mail or fax. This requirement also applies to rehired or recalled employees. For reporting purposes, employers need only report individuals noted as “Independent Contractors” who are paid $600 or more per calendar year.
The Florida Department of Revenue website details the reporting options here. A hard copy of the Florida New Hire Reporting Form: CS-EF315 (09/21) can be downloaded here.
Employers must provide specific information, including:
- Social Security Number
- Date of Birth
- Address
- Employee Classification i.e. Employee or Independent Contractor
These new requirements allow the Department of Revenue to locate individuals for purposes of establishing paternity and enforcing child support obligations. However, some employers are concerned that the new forms could be used to target a business for misclassifying its employees as independent contractors. While the full impact of requiring these reports is still unclear, now is a good time for employers to review how they classify their service providers, to ensure those individuals are properly classified.
