Who is responsible for the payment of reemployment tax?

The correct answer is that liable employers are responsible for the payment of reemployment tax. In Florida, reemployment taxes are a form of unemployment compensation tax that employers must pay to fund the state’s reemployment assistance program. Specifically, employers who meet certain criteria, such as having a specified number of employees or having paid a certain amount in wages, are liable for this tax.

The tax is meant to ensure that there are funds available to assist individuals who are unemployed and seeking new employment. This system is designed to support employees who may have lost their jobs through no fault of their own by providing them financial assistance while they look for new job opportunities.

The other options do not hold responsibility for this tax. The state government administers the reemployment tax and uses the funds collected from employers to support the reemployment assistance program, but it does not pay the tax itself. Insurance companies may handle unemployment compensation claims, but they are not the payers of the reemployment tax. Employees do not have any direct obligation to pay this tax; instead, they benefit from the program funded by the reemployment taxes levied on their employers. Thus, the correct answer highlights the primary duty of employers in contributing to this essential financial support system for the unemployed.