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Florida Statute 468.525 - Full Text and Legal Analysis
Florida Statute 468.525 | Lawyer Caselaw & Research
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The 2025 Florida Statutes

Title XXXII
REGULATION OF PROFESSIONS AND OCCUPATIONS
Chapter 468
MISCELLANEOUS PROFESSIONS AND OCCUPATIONS
View Entire Chapter
468.525 License requirements.
(1) Each controlling person licensed by the department shall:
(a) Be at least 18 years of age.
(b) Be of good moral character.
(c) Have the education, managerial, or business experience to successfully operate or be a controlling person of an employee leasing company.
(2)(a) As used in this part, “good moral character” means a personal history of honesty, trustworthiness, fairness, a good reputation for fair dealings, and respect for the rights of others and for the laws of this state and nation. A thorough background investigation of the individual’s good moral character shall be instituted by the department. Such investigation shall require:
1. The submission of fingerprints, for processing through appropriate law enforcement agencies, by the applicant and the examination of police records by the board.
2. Such other investigation of the individual as the board may deem necessary.
(b) The board may deny an application for licensure or renewal citing lack of good moral character. Conviction of a crime within the last 7 years shall not automatically bar any applicant or licensee from obtaining a license or continuing as a licensee. The board shall consider the type of crime committed, the crime’s relevancy to the employee leasing industry, the length of time since the conviction and any other factors deemed relevant by the board.
(3) Each employee leasing company licensed by the department shall have a registered agent for service of process in this state and at least one licensed controlling person. In addition, each licensed employee leasing company shall comply with the following requirements:
(a) The employment relationship with workers provided by the employee leasing company to a client company shall be established by written agreement between the leasing company and the client, and written notice of that relationship shall be given by the employee leasing company to each worker who is assigned to perform services at the client company’s worksite.
(b) An applicant for an initial employee leasing company license shall have a tangible accounting net worth of not less than $50,000.
(c) An applicant for initial or renewal license of an employee leasing company license or employee leasing company group shall have an accounting net worth or shall have guaranties, letters of credit, or other security acceptable to the board in sufficient amounts to offset any deficiency. A guaranty will not be acceptable to satisfy this requirement unless the applicant submits sufficient evidence to satisfy the board that the guarantor has adequate resources to satisfy the obligation of the guaranty.
(d) Each employee leasing company shall maintain an accounting net worth and positive working capital, as determined in accordance with generally accepted accounting principles, or shall have guaranties, letters of credit, or other security acceptable to the board in sufficient amounts to offset any deficiency. A guaranty will not be acceptable to satisfy this requirement unless the licensee submits sufficient evidence, as defined by rule, that the guarantor has adequate resources to satisfy the obligation of the guaranty. In determining the amount of working capital, a licensee shall include adequate reserves for all taxes and insurance, including plans of self-insurance or partial self-insurance for claims incurred but not paid and for claims incurred but not reported. Compliance with the requirements of this paragraph is subject to verification by department or board audit.
(e) Each employee leasing company or employee leasing company group shall submit annual financial statements audited by an independent certified public accountant, with the application and within 120 days after the end of each fiscal year, in a manner and time prescribed by the board, provided however, that any employee leasing company or employee leasing company group with gross Florida payroll of less than $2.5 million during any fiscal year may submit financial statements reviewed by an independent certified public accountant for that year.
(f) The licensee shall notify the department or board in writing within 30 days after any change in the application or status of the license.
(g) Each employee leasing company or employee leasing company group shall maintain accounting and employment records relating to all employee leasing activities for a minimum of 3 calendar years.
(4) The employee leasing company’s contractual arrangements with its client companies shall satisfy the following conditions, whereby the leasing company:
(a) Reserves a right of direction and control over leased employees assigned to the client’s location. However, a client may retain such sufficient direction and control over the leased employees as is necessary to conduct the client’s business and without which the client would be unable to conduct its business, discharge any fiduciary responsibility that it may have, or comply with any applicable licensure, regulatory, or statutory requirement of the client.
(b) Assumes responsibility for the payment of wages to the leased employees without regard to payments by the client to the leasing company.
(c) Assumes full responsibility for the payment of payroll taxes and collection of taxes from payroll on leased employees.
(d) Retains authority to hire, terminate, discipline, and reassign the leased employees. However, the client company may have the right to accept or cancel the assignment of any leased employee.
(e) Retains a right of direction and control over management of safety, risk, and hazard control at the worksite or sites affecting its leased employees, including:
1. Responsibility for performing safety inspections of client equipment and premises.
2. Responsibility for the promulgation and administration of employment and safety policies.
3. Responsibility for the management of workers’ compensation claims, claims filings, and related procedures.
(f) Has given written notice of the relationship between the employee leasing company and the client company to each leased employee it assigns to perform services at the client’s worksite.
History.ss. 7, 17, ch. 91-93; s. 4, ch. 91-429; s. 37, ch. 94-119; s. 20, ch. 2000-356.

F.S. 468.525 on Google Scholar

F.S. 468.525 on CourtListener

Amendments to 468.525


Annotations, Discussions, Cases:

Cases Citing Statute 468.525

Total Results: 8  |  Sort by: Relevance  |  Newest First

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Feraci v. Grundy Marine Constr. Co., 315 F. Supp. 2d 1197 (N.D. Fla. 2004).

Cited 6 times | Published | District Court, N.D. Florida | 2004 U.S. Dist. LEXIS 5681, 2004 WL 895889

...at the project site. TMG is an employee leasing company that is statutorily required to retain "a right of direction and control over management of safety, risk, and hazard control at the worksite or sites affecting its leased employees." Fla. Stat. § 468.525(4)(e) (2002)....
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Earthmovers, Inc. v. United States (In Re Earthmovers, Inc.), 199 B.R. 62 (Bankr. M.D. Fla. 1996).

Cited 3 times | Published | United States Bankruptcy Court, M.D. Florida | 10 Fla. L. Weekly Fed. B 49, 1996 Bankr. LEXIS 980, 78 A.F.T.R.2d (RIA) 6300, 29 Bankr. Ct. Dec. (CRR) 678, 1996 WL 450252

...rs' compensation premiums. In exchange, Earthmovers pays Sunshine a service fee equal to 3.5% of gross payroll. (Plaintiff's Ex. 1) Employee leasing companies are regulated by the state of Florida pursuant to Chapter 468, Florida Statutes. Fla.Stat. § 468.525 sets out the requirements for leasing companies to be licensed to operate in the state of Florida. Fla.Stat. § 468.525(4)(b) provides that the leasing company must assume responsibility for the payment of wages to the employees without regard to payments by the client to the leasing company. Fla.Stat. § 468.525(4)(c) requires the leasing company to assume responsibility for the payment of payroll taxes....
...In the instant case, there was testimony from the president of Sunshine that its payment of wages and payroll taxes did not hinge on receiving payment from Earthmovers [1] . Sunshine is obligated by statute to pay the employees their wages "without regard to payments by the client to the leasing company." Fla.Stat. § 468.525(4)(b). The statute also requires Sunshine to assume responsibility for payment of payroll taxes, but the language "without regard to payments by the client to the leasing company" is omitted. Fla.Stat. § 468.525(4)(c)....
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Beck v. Boce Grp., L.C., 391 F. Supp. 2d 1183 (S.D. Fla. 2005).

Cited 2 times | Published | District Court, S.D. Florida | 2005 U.S. Dist. LEXIS 28399, 2005 WL 2335335

...However, Preston does not include the nature and control of workers as a factor in its economic realities test. Consequently, the Plaintiffs did not address this factor when they presented evidence concerning the economic realities test. Nevertheless, in a later argument the Plaintiffs appear to argue that Florida Statute § 468.525(4) and the SSA establish that: (1) the Defendant retained a right of direction and control over management of safety, risk, and hazard control at the worksites affecting its leased employees; and (2) Defendants retained authority to hire, terminate, discipline, and reassign the leased employees....
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Haggerty v. Dep't of Bus. & Prof'l Reg., 716 So. 2d 873 (Fla. 1st DCA 1998).

Cited 1 times | Published | Florida 1st District Court of Appeal | 1998 WL 569171

...ee, for Appellee. ERVIN, Judge. Appellants, Susan Haggerty and Suncoast Resource Management, Inc. (Suncoast), appeal an order of the Board of Employee Leasing Companies, Department of Business Regulation, disciplining them for failing to comply with section 468.525, Florida Statutes (Supp.1994)....
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Trinet Grp., Inc. v. United States, 359 F. Supp. 3d 1144 (M.D. Fla. 2018).

Published | District Court, M.D. Florida

...e leasing company was a statutory employer" and "erroneously endorsed the 'co-employment' model." (Dkt. 29 at 23-24) This argument lacks merit. Total Employment did address an argument raised by the defendant based on the language of Florida Statute § 468.525 and did discuss the obligations of Florida-licensed employee leasing companies to contractually assume responsibility for the payment of wages and payroll for their clients....
...d it maintains that Paychex was wrongly decided. (Dkt. 41) Plaintiff also contends that Gevity was legally required to pay wages to the worksite employees without regard to whether it would be reimbursed by the client companies under Florida Statute § 468.525. (Dkt. 30 at 5) Florida Statute § 468.525(4)(b)-(c) provides as follows: The employee leasing company's contractual arrangements with its client companies shall satisfy the following conditions, whereby the leasing company: ......
...(b) Assumes responsibility for the payment of wages to the leased employees without regard to payments by the client to the leasing company. (c) Assumes full responsibility for the payment of payroll taxes and collection of taxes from payroll on leased employees. Fla. Stat. § 468.525 (4)(b)-(c)....
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Beck v. Boce Grp., L.C., 390 F. Supp. 2d 1255 (S.D. Fla. 2005).

Published | District Court, S.D. Florida | 2005 U.S. Dist. LEXIS 28439, 2005 WL 2271854

...In their Second Amended Complaint the Plaintiffs *1258 allege that Defendant Presidion Solutions, Inc. breached the Subscribers Services Agreement [1] ("SSA") between Defendant Presidion Solutions, Inc. and Boce Group, L.C.. According to Plaintiffs, pursuant to Florida Statute § 468.525(4)(b) and the terms of the SSA Presidion Solutions, Inc....
...l. '" Thus, in order to avoid summary judgment in the present action the Plaintiffs must set forth specific facts to support its claim for breach of contract. B. Plaintiffs' evidence In their Opposition brief the Plaintiffs rely upon Florida Statute § 468.525(4)(b) and § V.D.5 of the SSA to establish that Defendant Presidion Solutions, Inc. was obligated to guarantee that the Plaintiffs received their "proper wages." Opposition Brief at 4. Florida Statute § 468.525(4)(b) states: "[t]he employee leasing company's contractual arrangements with its client shall satisfy the following conditions, whereby the leasing company ... assumes responsibility for the payment of wages to the leased employees without regard to payments by the client to the leasing company." FL. STAT. § 468.525(4)(b). Thus, Section 468.525(4)(b) requires employee leasing company's to include a provision within their SSA's which obligates them to pay wages to the leased employees regardless of whether the employee leasing company has received payment from the Subscriber. Further, § V.D.5 of the SSA is the provision of the SSA that implements Florida Statute § 468.525(4)(b)' s requirements....
...SCI employees under the supervision of Subscriber ... SCI assumes responsibility for the payment of wages to the leased employees, without regard to payments by the Subscriber to the leasing company." Again, the Plaintiffs argue that Florida Statute § 468.525(4)(b) and SSA § V.D.5 obligates Defendant Presidion Solutions, Inc....
...to ensure that the Plaintiffs received their proper wages. However, this argument fails because: 1) the Plaintiffs' interpretation of SSA § V.D.5 is inconsistent with the SSA when it is read as a whole; and 2) the plain language of Florida Statute § 468.525(4)(b) does not support the Plaintiffs' Interpretation....
...did not pay the Plaintiff their wages in accordance with the time and wage reports which Defendant Boce Group, L.C. reported to Defendant Presidion Solutions, Inc. this Court must find that Defendant Presidion Solutions, Inc. did not breach its obligations under § V.D.5. ii. Florida Statute § 468.525(4)(b) The Plaintiffs have not presented this Court with any case law (or other authority) to support its position that Florida Statute § 468.525(4)(b) requires employee leasing companies to serve as guarantors or to ensure that leased employees receive their proper wages....
...See Plaintiffs' Opposition Brief. Further, through its own independent research this Court has not been able to find any case law or other authority supporting this position. As a result this Court must rely upon its own interpretation of Florida Statute § 468.525(4)(b) to guide its analysis in this matter....
...arrangements with its client shall satisfy the following conditions, whereby the leasing company ... assumes responsibility for the payment of wages to the leased employees without regard to payments by the client to the leasing company." FL. STAT. § 468.525(4)(b)....
...company to serve as a guarantor nor does this provision bestow upon Defendant Presidion Solutions, Inc. the obligation *1263 to independently investigate and verify that its client subscribers are in fact reporting hours accurately. Florida Statute § 468.525(4)(b) does not require employee leasing companies to: 1) maintain accurate time and wage records; 2) to verify the accuracy of time and wage reports that Subscribers maintain; 3) to verify the accuracy of the wage reports that Subscribers rely upon for payroll purposes; or 4) to serve as a guarantor for their Subscribers. See FLA. STAT. § 468.525(4)(B). Further, § 468.525(4)(b) does not in any way inhibit employee leasing companies from incorporating provisions into their SSAs which dictate that they will pay wages pursuant to the wage reports they receive from their Subscribers. See id. Thus, this section does not prevent an employee leasing company from placing the burden on a Subscriber to maintain and verify the accuracy of wage reports and then pay leased employees pursuant to those wage reports. Again, § 468.525(4)(b) only requires that the employee leasing company pay the leased employees their wages without regard to whether the Subscriber has paid the employee leasing company. Therefore, it is this Court's conclusion that when read in light of the SSA at issue in this matter § 468.525(4)(b) simply requires Defendant Presidion Solutions, Inc....
...to pay their leased employees their wages pursuant to the wage reports supplied by Defendant Boce Group, L.C. without regard to whether the Defendant Boce Group, L.C. has properly compensated Defendant Presidion Solutions, Inc. This Court's interpretation of § 468.525(4)(b) is not inconsistent with the Statute [2] as a whole nor does it lead to an unreasonable result....
...y mandated such an arrangement. However, in the absence of such a provision and given the clear language of the Statute this Court is unwilling to create such a mandate as it is beyond the realm of the judiciary. Therefore, this Court concludes that § 468.525(4)(b) does not require Defendant Presidion Solutions, Inc....
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Blue Stone Real Est. v. Ward, 962 So. 2d 945 (Fla. 1st DCA 2007).

Published | Florida 1st District Court of Appeal | 2007 WL 2066144

...o work in New York, Matrix nonetheless failed to provide claimant sufficient notice of the termination. Employee leasing companies are required to notify both their clients and employees when they intend to terminate the employment relationship. See § 468.525(4)(f), Fla....
...(2004) (providing that an employee leasing company's contracts with its clients must provide for " written notice of the relationship between the employee leasing company and the client company to each leased employee it assigns to perform services at the client's worksite") (emphasis added). Further, we have held that section 468.525(4)(f) requires an employee leasing company to provide notice of termination to each employee....
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United States v. Total Emp. Co., Inc., 305 B.R. 333 (Bankr. M.D. Fla. 2004).

Published | United States Bankruptcy Court, M.D. Florida | 93 A.F.T.R.2d (RIA) 1036, 2004 U.S. Dist. LEXIS 2345, 2004 WL 315282

..., having a certain net worth and positive working capital, submitting audited financial statements annually to the Board, maintaining records for a minimum of three calendar years, and requiring all client agreements to be in writing. See Fla. Stat. § 468.525. Pertinent to the issue before this Court, Florida Statutes § 468.525(4)(b) and (c) requires the employee leasing contract to contain a provision that: (b) assumes responsibility for the payment of wages to the leased employees without regard to payments by the client to the leasing company....
...§ 3401(d)(1), is the party with control of the account from which wages are paid. 38 Fed.Cl. at 458-59. TEC's second reason is likewise misplaced. TEC seeks comfort from the difference in the wording of the Florida Statute as it applies to wages as compared to payroll taxes. Florida Statutes § 468.525(4) states: The employee leasing company's contractual arrangements with its client companies shall satisfy the following conditions, whereby the leasing company: (b) Assumes responsibility for the payment of wages to the leased employees without regard to payments by the client to the leasing company....

This Florida statute resource is curated by Graham W. Syfert, Esq., a Jacksonville, Florida personal injury and workers' compensation attorney. For legal consultation, call 904-383-7448.