Child support enforcement reporting requirements effective Oct. 1

Recently enacted Florida Statutes Section 409.2576 now requires Florida businesses hiring independent contractors and consultants to report such hiring to the Florida Department of Revenue (FLDOR). This legislation effectively mirrors the existing law requiring employers to report new employee hires to the FLDOR. There is no requirement to withhold payments on contractors. The requirement went into effect Oct. 1, 2021. 

The purpose and intent of the law is to enhance child support compliance and enforce payments due to the custodial parents.  

In addition to child support enforcement, the statute authorizes the FLDOR to share this information with agencies administering the following programs: 

  • State Medicaid insurance 
  • Re-employment assistance benefits 
  • Food assistance programs 
  • Other state assistance programs 

The law requires businesses hiring independent contractors or consultants to report the “new hire” within 20 days of the first payment to the contractor or the date on which the engagement is entered into a contract to provide services. 

Compliance with this statute is relatively easy, and it is suggested CPAs inform their clients of these new requirements. 

There are several methods to report the required information:

  1. Submit FLDOR Form CS-EF315 via fax to (850) 656-0528,which may be the simplest method.
    Florida New Hire Reporting Form (floridarevenue.com) 
     
  2. Submit FLDOR Form CS-EF315 via mail: 
    Florida New Hire Reporting Center 
    P.O. Box 6500 
    Tallahassee, Florida 32314-6500 

     
  3. Multiple independent contractor hires can be reported in MS Excel format.
    FL_ExcelFormat.pdf (floridarevenue.com)
     
  4. Internal Revenue Form W-9 appears to contain all the data elements required for reporting. If the business obtained Form W-9, they may supply it using method 1 or 2. 
     
  5. For reporting large amounts of data, FLDOR will accept Secure File Transport Protocol or SFPT.
    Secure FTP Instructions.pdf (floridarevenue.com)
     
  6. Many national payroll processing companies also process independent contractor or Form 1099-MISC payments for their customers. Clients using that service should check if their payroll processor can provide the new hire reporting information on their behalf. 
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