Current through Reg. 47, No. 249; December 28, 2021
An employer who fails to secure
compensation as required by Sections 440.10(1) and 440.38(1), F.S., for each
employee classified by the employer as an independent contractor but who does
not meet the criteria of an independent contractor specified in Section 440.02,
F.S., shall be assessed a penalty in the following amount:
(a) $2500 per misclassified employee for the
first two misclassified employees per site; and
(b) $5,000 per misclassified employee after
the first two misclassified employees per site.
The Division shall determine that an
employer has misclassified an employee as an independent contractor if:
(a) The employer in any way reports that a
worker who is an employee pursuant to Section 440.02(15), F.S., is an
employer maintains records identifying the worker as an independent contractor;
(c) The employer holds out the
employee as an independent contractor for federal tax purposes.
Fla. Admin. Code Ann. R.
FS. Law Implemented
New 3-26-03, Formerly