The Florida Senate
BILL ANALYSIS AND FISCAL IMPACT STATEMENT
(This document is based on the provisions contained in the legislation as of the latest date listed below.)
Prepared By: The Professional Staff of the Committee on Appropriations
BILL: CS/CS/SB 1906
INTRODUCER: Appropriations Committee; Commerce and Tourism Committee; and Senator Brodeur
and others
SUBJECT: Reemployment Assistance
DATE: April 18, 2021 REVISED:
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. McKay McKay CM Fav/CS
2. Hrdlicka Sadberry AP Fav/CS
Please see Section IX. for Additional Information:
COMMITTEE SUBSTITUTE - Substantial Changes
I. Summary:
CS/CS/SB 1906 changes the state’s reemployment assistance weekly benefit amount from a
range of $32 to $275 per week to $100 to $375 per week. The bill also allows the application of
an alternative base period, consisting of the four most recent calendar quarters, if an individual
cannot qualify under the current base period. The bill increases the number of available weeks by
two weeks, for a range of a maximum of 14 weeks at an unemployment rate of 5 percent up to
25 weeks at an unemployment rate of 10.5 percent. Under the bill, the number of available weeks
is calculated monthly instead of annually.
The bill removes the requirement that a claimant must include the telephone number of each
prospective employer contacted for each week of unemployment claimed; clarifies that “address”
means a website address, a physical address, or an e-mail address for purposes of reporting the
address of each prospective employer contacted; reduces the number of prospective employers
that each reemployment assistance claimants must contact each week from five to three, or from
three to two for individuals in small counties; and allows submittal of a resume to an employer
through an online job search service to count as a contact. The bill clarifies that pregnancy
cannot be the basis of a denial of a claim.
The Revenue Estimating Conference has not yet estimated the impact of the bill.
The bill takes effect July 1, 2021.
BILL: CS/CS/SB 1906 Page 2
II. Present Situation:
Unemployment Compensation Overview
According to the U.S. Department of Labor (USDOL), the Federal-State Unemployment
Insurance Program provides unemployment benefits to eligible workers who are unemployed
through no-fault of their own (as determined under state law) and who meet the requirements of
state law.1 The program is administered as a partnership of the federal government and the
states.2 The individual states collect unemployment compensation payroll taxes on a quarterly
basis, which are used to pay benefits, while the Internal Revenue Service collects an annual
federal payroll tax under the Federal Unemployment Tax Act (FUTA).3 FUTA collections go to
the states for costs of administering state unemployment compensation and job service programs.
In addition, FUTA pays one-half of the cost of extended unemployment benefits (during periods
of high unemployment) and provides for a fund from which states may borrow, if necessary, to
pay benefits.4
States are permitted to set benefit eligibility requirements, the amount and duration of benefits,
and the state tax structure, as long as state law does not conflict with FUTA or Social Security
Act requirements. Florida’s program was created by the Legislature in 1937.5 The Department of
Economic Opportunity (DEO) is the current agency responsible for administering Florida’s laws,
primarily through its Division of Workforce Services. DEO contracts with the Florida
Department of Revenue (DOR) to provide unemployment tax collections services.6
State Reemployment Assistance Benefits
In Florida, which rebranded the unemployment compensation program as the reemployment
assistance program in 2012,7 a qualified claimant may receive benefits equal to 25 percent of
wages, not to exceed $6,325 in a benefit year.8 Benefits range from a minimum of $32 per week
to a maximum weekly benefit amount9 of $275, for a maximum of between 12 weeks and 23
1
USDOL, State Unemployment Insurance Benefits, available at: https://oui.doleta.gov/unemploy/uifactsheet.asp (last visited
Apr. 8, 2021).
2
There are 53 programs, including the 50 states, Puerto Rico, the Virgin Islands, and the District of Columbia. USDOL,
Unemployment Compensation, Federal – State Partnership, available at: https://oui.doleta.gov/unemploy/pdf/partnership.pdf
(last visited Apr. 8, 2021).
3
FUTA is codified at 26 U.S.C. § 3301-3309.
4
USDOL, Unemployment Insurance Tax Topic, available at:
https://oui.doleta.gov/unemploy/uitaxtopic.asp#:~:text=FUTA%20taxes%20are%20calculated%20by,times%20the%20emplo
yer's%20taxable%20wages.&text=Employers%20who%20pay%20their%20state,tax%20paid%20to%20the%20state (last
visited Mar. 30, 2021).
5
Chapter 18402, Laws of Fla.
6
Section 443.1316, F.S.
7
Chapter 2012-30, Laws of Fla.
8
Section 443.111(5), F.S. The maximum amount of benefits available is calculated by multiplying an individual’s weekly
benefit amount by the number of available benefit weeks.
9
Pursuant to s. 443.111(3), F.S., the “weekly benefit amount,” is an amount equal to one twenty-sixth of the total wages for
insured work paid during the quarter of the base period where the wages paid were highest.
BILL: CS/CS/SB 1906 Page 3
weeks,10 depending on the claimant’s length of prior employment and wages earned and the
unemployment rate.11
The maximum available weeks is set at the beginning of the year and applies for the entire
calendar year. The maximum available weeks is based upon the average seasonally adjusted
statewide unemployment rate for the months of July, August, and September.12 If the average
rate for that most recent third calendar year quarter is at or below 5 percent, then the maximum
weeks of benefits available is 12 weeks. For each 0.5 percent step about 5 percent, an additional
week of benefits is added to the maximum duration, up to 23 weeks of benefits if that average
third quarter unemployment rate is 10.5 percent. On January 1, 2021, the maximum weeks of
benefits increased from 12 weeks to 19 weeks based on the three month average of July, August,
and September of 2020, which was 8.6 percent.13
To receive benefits, a claimant must meet certain monetary and non-monetary eligibility
requirements. Key eligibility requirements involve a claimant’s earnings during a certain period
of time, the manner in which the claimant became unemployed, and the claimant’s efforts to find
new employment.14
Earnings Requirements
The “base period” is the first four of the last five completed calendar quarters immediately
preceding the first day of an individual’s benefit year.15 A claimant must have earned wages in at
least two quarters of the claimant’s base period. The minimum total base period wages must be
at least 1.5 times the wages earned in the individual’s highest quarter, but at least $3,400 in the
base period.16 For example, the minimum amount a person could earn could be $850 in all four
quarters or $1,700 in two of the base period quarters. A claimant’s weekly benefit amount is
calculated taking the quarter in the base period with the highest amount of wages and
multiplying that amount by one twenty-sixth. The minimum weekly benefit amount is $32 and
the maximum is $275. For example, a person whose highest quarter earnings were $850, would
be eligible for a weekly benefit amount of about $32; a person whose highest quarter earnings
were $7,150, would be eligible for a weekly benefit amount of about $275; a person whose
10
Section 443.111(5)(c), F.S. If the average unemployment rate for the 3 months in the most recent third calendar year
quarter is at or below 5 percent, then the maximum weeks of benefits available is 12; for each 0.5 percent that the
unemployment rate is above 5 percent, an additional week of benefits becomes available up to 23 weeks at an unemployment
rate of 10.5 percent. On January 1, 2021, the maximum weeks of benefits increased from 12 weeks to 19 weeks based on the
three month average of July, August, and September of 2020, which was 8.7 percent.
11
The average weekly benefit amount for each quarter in 2020 was: first quarter – $254; second quarter – $236; third
quarter – $227; and fourth quarter – $228. USDOL, Unemployment Insurance Data, run report for Florida, available at:
https://oui.doleta.gov/unemploy/data_summary/DataSum.asp (last visited Apr. 9, 2021).
12
Section 443.111(5)(c), F.S. Typically in the calculation of monthly unemployment rates, a rate is published about midway
through the following month and the revised rate is published about midway through the next month. See DEO,
Unemployment – Local Area Unemployment Statistics (LAUS) – Release Schedule, 2021, available at:
http://lmsresources.labormarketinfo.com/library/DataReleaseSchedule.pdf (last visited Apr. 15, 2021).
13
DEO, Florida Department of Economic Opportunity Announces Florida Achieves Six Consecutive Months of Month-Over-
Month Job Growth, (Nov. 20, 2020) available at: https://floridajobs.org/news-center/DEO-Press/2020/11/20/florida-
department-of-economic-opportunity-announces-florida-achieves-six-consecutive-months-of-month-over-month-job-growth
(last visited Apr. 16, 2021).
14
See s. 443.101, F.S.
15
Section 443.036(7), F.S.
16
Section 443.091(1)(g), F.S.
BILL: CS/CS/SB 1906 Page 4
highest quarter earnings were $9,750, would be eligible for a weekly benefit amount of about
$275; and a person whose highest quarter earnings were $12,936,17 would be eligible for a
weekly benefit amount of about $275.
Able and Available for Work
A claimant must meet certain requirements in order to be eligible for benefits for each week of
unemployment. Generally, these include efforts related to finding new employment, such as:18
 Registering with Employ Florida;19
 Reporting to the One-Stop Career Center when directed to do so by the local CareerSource
board;
 Being able to and available for work;20
 Contacting at least 5 prospective employers each week or going to the One-Stop Career
Center for reemployment services; and
 Participating in reemployment services.
For each week of benefits claimed, a claimant must submit to the DEO the name, address, and
telephone number of each prospective employer contacted.21 A claimant must be actively
seeking work to be considered available for work. “This means engaging in systematic and
sustained efforts to find work, including contacting at least five prospective employers for each
week of unemployment claimed” or three prospective employers for individuals who live in
small counties.22 Proof of work search efforts cannot include the same prospective employer at
the same location in three consecutive weeks, unless in the meantime the employer has indicated
that it is hiring. The DEO conducts random audits of the submitted information to verify that
claimants are meeting these requirements.
The requirement to be available for work and able to work applies to an individual during the
major portion of the individual’s customary work week. Consequently, individuals whose
benefits are not based on full-time work are not required to seek or be available to accept
full-time work.23
An individual must make a thorough and continued effort to obtain work and take positive
actions to become reemployed. To aid unemployed individuals, free reemployment services and
assistance are available.24
17
The statewide average annual wage is $51,744 (2019).
18
Section 443.091(1), F.S.
19
See s. 443.091(1)(b), F.S., and Employ Florida, available at: https://www.employflorida.com/vosnet/Default.aspx (last
visited Apr. 8, 2021). Employ Florida Marketplace is a partnership of Workforce Florida, Inc., and the DEO. It provides
job-matching and workforce resources.
20
“Able to work” means physically and mentally capable of performing the duties of the occupation in which work is being
sought. “Available for work” means actively seeking and being ready and willing to accept suitable work. See s. 443.036(1)
and (6), F.S. See also Rule 73B-11.021(2), F.A.C.
21
Section 449.091(1)(c)1., F.S.
22
Section 443.091(1)(d), F.S. A “small county” is a county that has an unincarcerated population of 75,000 or less.
Section 120.52(19), F.S.
23
Rule 73B-11.021(2), F.A.C.
24
Rule 73B-11.011(12), F.A.C. “Reemployment services” is defined as job search assistance, job and vocational training
referrals, employment counseling and testing, labor market information, employability skills enhancement, needs assessment,
orientation, and other related services provided by One-Stop Career Centers operated by local regional workforce boards.
BILL: CS/CS/SB 1906 Page 5
The DEO’s website provides links to local, state, and national employment databases and to
resources for job training or further educational opportunities. The One-Stop Career Centers
provide job search counseling and workshops, occupational and labor market information,
referral to potential employers, and job training assistance. Claimants may also receive an e-mail
from the Employ Florida Marketplace with information about employment services or available
jobs. Additionally, a claimant may be selected to participate in reemployment assistance
services, such as the Reemployment Services and Eligibility Assessment (RESEA) program,
designed to address the reemployment needs of claimants.25
Disqualification for Unemployment Compensation
Section 443.101, F.S., specifies the circumstances under which an individual would be
disqualified from receiving benefits. These circumstances include:
 Voluntarily leaving work without good cause, or being discharged by his or her employing
unit for misconduct connected with the work;26
 Failing to apply for available suitable work when directed by the DEO or the One-Stop
Career Center, to accept suitable work when offered, or to return to suitable self-employment
when directed to do so;27
 Making false or fraudulent representations in filing for benefits;
 Being discharged from employment due to drug use or rejection from a job offer for failing a
drug test; and
 Becoming unavailable for work due to incarceration or imprisonment.
The statute specifies the duration of the disqualification and the requirements for requalification
for an individual’s next benefit claim, depending on the reason for the disqualification.
Financing Unemployment Compensation
State Unemployment Compensation Contributions
Florida sets its own taxable wage base and rate. The funds collected are paid into the
Unemployment Compensation Trust Fund, which is maintained at the U.S. Treasury.28 The trust
fund is primarily financed through the contributory method—by employers who pay taxes on
employee wages.29 Employers’ state taxes are used solely to pay benefits to unemployed
Floridians.
25
RESEA services may include an orientation, initial assessment, labor market information, employability development plan,
and work search services. DEO, Program Description, available at: https://floridajobs.org/office-directory/division-of-
workforce-services/workforce-programs/reemployment-services-and-eligibility-assessment-program (last visited
Apr. 8, 2021). Rule 73B-3.028, F.A.C., provides more information on reemployment services and requirements for
participation.
26
An individual is not disqualified for voluntarily leaving temporary work to return to full time work, or to relocate with his
or her military spouse due to relocation orders, or due to circumstances related to domestic violence.
27
Section 443.101(2), F.S., sets forth the requirements to determine “suitable work.”
28
Section 443.191, F.S.
29
Nonprofit employers may choose to finance compensation through either the contributory method or the reimbursement
method. A reimbursing employer is one who must pay the Unemployment Compensation Trust Fund on a dollar-for-dollar
basis for the benefits paid to its former employees. The employer is otherwise not required to make payments to the trust
BILL: CS/CS/SB 1906 Page 6
Currently, an employer pays taxes on the first $7,000 of an employee’s wages.30 An employer’s
initial state tax rate is 2.7 percent.31 After an employer is subject to benefit charges for 8-calendar
quarters, the standard tax rate is 5.4 per