Current through Reg. 47, No. 249; December 28, 2021
(1) Employers must
at all times maintain the records required by this rule and must produce the
records when requested by the division pursuant to Section
(2) Identity, organizational,
and occupational records. Every employer shall maintain the notice that assigns
to the employer its Federal Employer Identification Number (IRS Form 575A);
records that identify its business name, such as fictitious name registration;
records that identify its business form, such as corporation, limited liability
company, or partnership; and a copy of its articles of incorporation or
organization, occupational licenses, trade licenses or certifications, and
records. Every employer shall maintain employment records pertaining to every
person to whom the employer paid or owes remuneration for the performance of
any work or service in connection with any employment under any appointment or
contract for hire or apprenticeship.
employment records required by this subsection shall indicate with regard to
every such person:
1. Name of the
2. Social Security Number,
Federal Employer Identification Number, or IRS Tax Identification Number of the
3. Each day, month, and
year or pay period when the employer engaged the person in
4. Amount of
remuneration paid or owed by the employer for work or service performed by the
person. Where remuneration is paid or owed on an hourly basis, the record shall
indicate the day, month, and year of work or service and the number of hours
worked by the person during each pay period. Where remuneration is paid or owed
on any basis other than hourly, the record shall specify the basis, such as
competitive bid, piece rate, or task, and indicate the day, month, and year,
when remuneration was earned.
In addition, every employer shall
maintain the following records for each such person:
1. All checks or other records provided to
the person for salary, wage, or earned income.
2. All Form 1099 Miscellaneous Income and
Form W-2 Wage and Tax Statements issued to the person.
3. All written contracts or agreements
between the employer and the person that describe the terms of
4. All employment and
unemployment reports filed pursuant to Florida law.
(4) Tax records. Every employer
shall maintain all forms, together with supporting records and schedules, filed
with the Internal Revenue Service.
(5) Account records. Every employer shall
maintain monthly, quarterly, or annual statements for all open or closed
business accounts established by the employer or on its behalf with any credit
card company or any financial institution, such as bank, savings bank, savings
and loan association, credit union, or trust company.
(6) Disbursements. Every employer shall
maintain a journal of its check and cash disbursements as well as a copy of
each cashier's check, bank check, and money order, indicating chronologically
the disbursement date, to whom the money was paid, the payment amount, and the
company, labor pool, and temporary labor service records.
Every employee leasing company licensed
under Chapter 468, F.S., including a professional employer organization, shall
1. Records that indicate the Federal
Employer Identification Number of each client company.
2. The application of each client company and
contract between the employee leasing company and the client company whereby
the employee leasing company assigned its employees to a client
3. Records that indicate
the name, gross pay, deductions from gross pay, net pay, and rate of pay for
every employee assigned to each client company.
Every labor pool under Chapter 448, F.S.,
1. The written itemized
statement showing in detail the wages and each deduction made from wages paid
to each day laborer.
2. The annual
earnings summary provided to each day laborer.
(c) Every temporary labor service shall
maintain records that identify the name, Social Security Number or IRS Tax
Identification Number of each employee who the temporary labor service provided
to a client, and the payments to and the pay period, type of service, and
location of service performed by each such employee. In addition, the temporary
labor service shall maintain records of payments that it received from the
Subcontractor invoices. Every employer shall maintain all invoices received
from a subcontractor for work or service performed by the subcontractor for the
insurance and certificates of election to be exempt.
(a) Every employer shall maintain all
workers' compensation insurance policies obtained by the employer or on the
employer's behalf and all endorsements, declaration pages, certificates of
workers' compensation insurance, notices of cancellation, notices of
non-renewal, or notices of reinstatement of such policies.
(b) Every employer shall maintain all premium
audit documents provided by the workers' compensation carrier to the employer
and all premium self-audits, together with supporting documentation and
correspondence provided by the employer to its workers' compensation
(c) Every contractor shall
maintain evidence of workers' compensation insurance of every subcontractor and
for every subcontractor that is a corporation or limited liability company that
has an officer or a member who elects to be exempt from the coverage
requirements of the workers' compensation law the contractor shall maintain a
valid certificate of election to be exempt issued to the officer or member
(d) Every employer who claims
that an employee or officer of a corporation is exempt from the coverage
requirements of the workers' compensation law shall maintain a valid
certificate of election to be exempt issued under Section
F.S., for that employee or officer of a corporation.
Contracts. Each employer shall maintain:
(a) All complete executed written contracts
between it and a general contractor, subcontractor, independent contractor, or
employee leasing company licensed under Chapter 468, F.S., that specify the
terms of reimbursement and performance of any work or service while engaged in
any employment under any appointment or contract for hire or
(b) Any records
that establish the statutory elements of independent contractor prescribed in
for each worker who claims to be or who the employer claims to be an
independent contractor and not an employee under the workers' compensation
retention. An employer under the workers' compensation law shall maintain the
records specified in this rule for the current calendar year to date and for
the preceding two calendar years, in original form, whether paper, film,
machine readable electronic material, or other media. A legible copy of the
original record is an acceptable substitute for the original.
(12) Records location. An employer shall
maintain the records specified in this rule at the corporate registered office,
principal place of business, or job site in Florida.