Florida employer payroll taxes and registration in 2026
For 2026, a Florida employer registers with the Department of Revenue (DOR), pays reemployment tax, Florida’s name for state unemployment tax, on the first $7,000 of each employee’s wages, and files a quarterly wage report. Florida has no state personal income tax, so no state income tax is withheld from wages. Employers also report new hires within 20 days. E-Verify depends on employee count, and workers’ compensation depends on industry and employee count.
Does a Florida employer withhold state income tax from wages?
Florida has no state personal income tax, so a Florida employer does not withhold state income tax from wages, while federal income tax withholding, Social Security, Medicare and federal unemployment tax still apply. As of November 2026, the Department of Revenue’s FAQ states that “Florida does not impose a personal income tax”, so there are no individual filing requirements, though businesses do have filing requirements.
What is the Florida SUTA (reemployment tax) rate for a new employer?
As the Department of Revenue states it, a new Florida employer’s initial reemployment tax rate is 2.7 percent, and it remains in place until the employer has reported for 10 quarters. For wages paid in 2026 Florida’s reemployment tax rates run from a minimum of 0.1 percent to a maximum of 5.4 percent. As of November 2026, DOR’s rate page says the minimum rate took effect January 1, 2026, and that the 5.4 percent maximum applies except for employers in the Short Time Compensation Program.
Who pays Florida reemployment tax, and what is the taxable wage base?
Florida calls its state unemployment tax reemployment tax, the Department of Revenue administers it, employers pay it with no deduction from employees’ pay, and only the first $7,000 of each employee’s wages in a calendar year is taxable. DOR says workers do not pay the tax and that “employers must not make payroll deductions for this purpose.” As of November 2026, any amount over $7,000 paid to an employee in a calendar year is excess wages that DOR says is not subject to the tax. Benefit questions go to the Florida Department of Commerce, which administers reemployment benefits, while DOR registers employers, collects the tax and wage reports, assigns rates and audits.
What counts as wages for Florida reemployment tax?
DOR defines wages for Florida reemployment tax as “all remuneration for employment”, which includes commissions, bonuses, back pay awards and the cash value of payments in any medium other than cash. Tips are wages when received while performing covered services and included in a written statement the employee gives the employer. DOR lists statutory exclusions, including accident and health benefits, life insurance, qualified retirement plan contributions (401, 403(a), 403(b), SEP and certain deferred compensation plans), cafeteria plan benefits under Internal Revenue Code section 125 and educational assistance under section 127. An officer of a corporation who performs services is an employee of the corporation during tenure of office even when no compensation is received.
When does my business become liable for Florida reemployment tax?
A Florida employer is liable for reemployment tax if, in the current or preceding calendar year, it paid at least $1,500 in wages in a calendar quarter, had at least one employee for any portion of a day in 20 different weeks in the same calendar year, or is liable for federal unemployment tax, and a new business must report its initial employment in the month following the calendar quarter in which employment begins. DOR’s liability list also covers an employer that acquires all or part of a liable business, or combines existing payroll with a purchased business in a way that meets the criteria, and an employer that was previously liable for reemployment tax in Florida. The list also has separate tests for nonprofits, agricultural employers, private homes and college clubs, and governmental units and tribes.
How do I register as an employer in Florida?
A Florida employer registers through the online Florida Business Tax Application, which uses an interactive wizard to determine tax registration requirements and covers reemployment tax among other taxes. The paper alternative is Form DR-1. DOR says to allow three business days for processing a new online application before checking status. A new business must report its initial employment in the month following the calendar quarter in which employment begins, and DOR’s employer guide states that “submission of quarterly reports alone is not sufficient to register”. When DOR determines that an employer is subject to the tax, it assigns a seven-digit account number, which should appear on all letters, checks and reports sent to DOR.
What does a Florida hire cost in reemployment tax?
The reemployment tax on one employee for a calendar year is the employer’s rate multiplied by the first $7,000 of that employee’s wages, so a new employer at the 2.7 percent initial rate owes up to $189.00 per employee. As of November 2026, the 2026 minimum and maximum rates produce the figures below, which match the $7 and $378 per employee that DOR prints on its rate page.
Rate multiplied by the $7,000 taxable wage base, for one employee paid $7,000 or more in a calendar year.
Rate
Calculation
Tax per employee for the year
Initial rate, 2.7 percent
2.7 percent x $7,000
$189.00
2026 minimum, 0.1 percent
0.1 percent x $7,000
$7.00
2026 maximum, 5.4 percent
5.4 percent x $7,000
$378.00
For 2026 the FUTA tax rate is 6.0 percent on the first $7,000 paid to each employee; an employer that pays state unemployment tax in full, on time and on the same wages can take a credit of up to 5.4 percent, which leaves 0.6 percent; the state wage base may be different. Which states are FUTA credit reduction states for 2026 is not final until after November 10, 2026, when the Department of Labor announces them, so check Schedule A (Form 940) and DOL’s FUTA credit reductions page after that date.
How long does Florida’s initial rate last, and how is the rate set afterward?
DOR’s rate page says a new employer’s 2.7 percent initial reemployment tax rate remains in place until the employer has reported for 10 quarters, and DOR’s tax and interest rates page words the period as 10 quarters (11 quarters in some cases). Section 443.131, Florida Statutes, states the test differently. It sets the 2.7 percent initial rate for an employer whose employment record is chargeable with benefits for less than 8 calendar quarters, and it provides for an experience-based rate once an initial-rate employer’s record has been chargeable during at least 8 calendar quarters, or for any other employer whose record was chargeable throughout the 12 consecutive quarters ending June 30 of the preceding calendar year.
After the initial period DOR calculates an experience-based rate. As DOR describes it, the individual benefit ratio, which is benefit charges for former employees divided by taxable payroll, is the greatest portion of the final rate. The rate also reflects a variable adjustment factor made up of three ratios (non-charged benefits, excess payments and a fund size factor).
For a business acquisition, DOR describes an option: the successor employer may adopt the previous employer’s rate along with ownership of any outstanding tax liabilities, or take the 2.7 percent initial rate. To transfer the rate, the successor must notify DOR of the acquisition within 90 days of the date the succession began and sign and return Form RTS-1S within 30 days from the date DOR mails the notification of option, or the transfer is denied.
When is the Florida RT-6 due each quarter?
The Florida Employer’s Quarterly Report (Form RT-6) is due the first day of the month after the quarter ends and is late if not postmarked by the last day of that month, which is April 30, July 31, October 31 and January 31, with the next working day applying when that last day is a Saturday, Sunday or legal holiday. The RT-6 lists total wages paid to covered workers, excess wages, taxable wages and tax due, and DOR says an employer must file even if it owes no tax or has no wages to report. As of November 2026, January 31, 2027 falls on a Sunday, so the fourth-quarter 2026 filing period runs through Monday, February 1, 2027.
Do I have to file and pay Florida reemployment tax electronically?
A Florida employer with 10 or more employees in any quarter of the preceding state fiscal year must file the wage data and pay the tax electronically, and an electronic payment is timely only if it is initiated and confirmed by 5:00 p.m. ET on the business day before the due date. As of November 2026, DOR’s calendar of electronic payment deadlines for 2026 (Form DR-659) lists January 30, April 29, July 30, October 30 and, for a final installment, December 30.
DOR charges $25 per report plus $1 for each employee, up to $300, for failing to file electronically, and $25 for each remittance for failing to pay electronically. A waiver from electronic filing is available for a valid business reason through the Tax Information and Assistance line at 850-488-6800, but DOR states “There is no waiver from electronic payment.” The state fiscal year runs July 1 to June 30. An employer below the 10-employee test may file the paper RT-6 or file and pay electronically voluntarily.
On August 24, 2026, DOR moved reemployment tax filing and payment to a new eFile and Pay system. Saved logins from the old system did not transfer, and employers log in with a user ID and password, or with their reemployment tax (RT) number and federal employer identification number (FEIN) or individual taxpayer identification number (ITIN).
Can I pay Florida reemployment tax in installments?
A Florida employer can pay the first three quarters’ reemployment tax in installments if the RT-6, on paper or electronic, and the payment are submitted on time and the employer pays a $5 installment fee one time per calendar year with the wage data for the quarter in which it first elects installments. First-quarter tax is divided into four equal payments, second-quarter tax into three and third-quarter tax into two, and DOR states “There is no installment option for the fourth quarter.” As of November 2026, section 443.141, Florida Statutes, allows the installment dates April 30, July 31, October 31 and December 31, with a Saturday, Sunday or holiday moving the date to the next business day, and interest does not accrue on installment-eligible contributions paid on schedule.
What are the penalties and interest for filing or paying Florida reemployment tax late?
Florida charges $25 for each 30 days or fraction that an RT-6 is delinquent, and $50 or 10 percent of any tax due, whichever is greater, up to $300 per report, for an erroneous, incomplete or insufficient report. Florida’s floating rate of interest on late reemployment tax is 11 percent for July 1 through December 31, 2026. As of November 2026, DOR updates the floating rate twice a year, on January 1 and July 1, and its tax information publication says the rate is subject to change effective January 1, 2027.
The erroneous-report penalty is waived if an accurate, complete and sufficient report is filed within 30 days after the penalty notice, and that waiver cannot be used more than once in a 12-month period.
An employer may ask DOR to waive part or all of a penalty or interest by calling 850-488-6800 or filing a written request showing that imposing it “would be inequitable.” DOR’s examples include a report sent to the wrong agency, serious illness of the person responsible for filing, and destruction of records by fire or casualty. DOR will not consider a request to waive a penalty until the employer has filed all reports due for the five years immediately before the request.
Do I have to report new hires and independent contractors in Florida?
A Florida employer must report each newly hired or rehired employee to the State Directory of New Hires within 20 days of the hire date. Section 409.2576 defines date of hire as “the first day of work for which the employee is owed income.” An employer that reports electronically may instead make two monthly transmissions not less than 12 days nor more than 16 days apart.
A service recipient engaged in a trade or business must also report an individual who is not an employee and is paid $600 or more per calendar year for services, within 20 days after the earlier of the first payment requiring an information return or the date a contract providing for such payments is entered into. DOR’s New Hire Reporting Center accepts reports online, by mail or by fax.
Does my Florida business have to use E-Verify?
Under section 448.095, Florida Statutes, a private employer with 25 or more employees must use E-Verify for new employees hired on or after July 1, 2023, and each employer required to use it certifies on its first reemployment tax return each calendar year. Every employer must verify each new employee’s employment eligibility within 3 business days after the first day the new employee begins working for pay, and a private employer with fewer than 25 employees verifies with Form I-9 or may choose E-Verify.
If E-Verify is unavailable for 3 business days after the first day of work, the employer must use Form I-9 and document the unavailability. The statute also requires an employer to keep a copy of the documentation provided and any official verification generated for at least 3 years.
DOR’s E-Verify FAQ says the count of 25 includes employees performing services in Florida, and that a private employer must use E-Verify if the new hire “will be the 25th or greater employee performing services in Florida” at the time of verification. Employees of related companies are not counted unless the employer is an authorized common paymaster. An employer with 25 or more employees in one year but fewer than 25 in the following calendar year is not required to use E-Verify in the following year.
How does a Florida employer certify E-Verify compliance, and what are the penalties?
A Florida employer required to use E-Verify certifies compliance by signing and dating the certification on the RT-6, the online file and pay application, XML or the Employer E-Verify Certification form, and the signer must be the individual owner, the corporate president, treasurer or other principal officer, or a partner, member or managing member. For a quarterly filer, DOR says the first return of the year is the fourth-quarter report filed in January, so certification for 2027 is made on the fourth-quarter 2026 RT-6, due January 31, 2027 and timely through February 1, 2027.
An agent or management company has no statutory authority to certify for the employer. DOR processes a return with the field blank, but private employers with 25 or more employees that do not certify “are subject to sanctions by the Florida Department of Commerce.”
The Department of Commerce, the Attorney General and other state enforcement officials may request, and an employer must provide, the documentation it relied on for verification. Beginning July 1, 2024, if the Department of Commerce determines that an employer failed to use E-Verify as required, it must notify the employer and give 30 days to cure. If the department determines that an employer failed to use E-Verify as required three times in any 24-month period, it must impose a fine of $1,000 per day until the employer proves the noncompliance is cured, and noncompliance is grounds for suspending all licenses issued by a licensing agency subject to chapter 120 until cured.
Does my Florida business have to carry workers’ compensation insurance?
The Florida Department of Financial Services says construction employers with one or more employees and non-construction employers with four or more employees must carry workers’ compensation coverage. DFS states that employers conducting work in Florida must provide coverage for their employees, and that the requirements depend on industry, number of employees and entity organization.
Both counts include business owners who are corporate officers or LLC members. Non-construction sole proprietors and partners are not employees unless they want to be included on the policy and file Form DWC-251. DFS lists the agricultural threshold as six regular employees and/or twelve seasonal workers who work more than 30 days during a season and/or more than 45 days in the same calendar year. An out-of-state employer working in Florida must notify its carrier, and one with no insurance must obtain a Florida policy that lists “Florida” in Section 3A.
When DFS determines that an employer required to secure coverage has failed to do so, section 440.107 has it issue a stop-work order requiring the cessation of all business operations. It also assesses a penalty equal to 2 times the premium the employer would have paid at approved manual rates for the periods of non-coverage within the preceding 12 months, or $1,000, whichever is greater, and the period is 24 months for an employer with a prior stop-work or penalty assessment order, or one issued a stop-work order for materially understating or concealing payroll.
What record-keeping and poster duties does a Florida employer have?
A liable Florida employer must display the “To Employees” poster (Form RT-83, Spanish RT-83SP) where all employees can see it, as DOR states, and keep true and accurate work records for five calendar years, as DOR’s employer guide states. The guide also says an employer that does not keep records in Florida must designate a resident agent in Florida, and that failure to produce all requested work records results in loss of the earned tax rate and assignment of the 5.4 percent standard rate until the quarter after the records are produced. DOR adds that “Intentionally failing to report employees is a felony.”
How do I protest my Florida reemployment tax rate?
An employer that disagrees with its rate may protest in writing within 20 days of the “Mailed On or Before” date printed on its Reemployment Tax Rate Notice (Form RT-20), and the protest may be mailed, emailed or faxed to DOR, as DOR’s rate page states. DOR says it mails the RT-20 to contributing employers each year, normally in December, and an employer can view its rate by logging in to its account or by calling 850-488-6800.
DOR lists three ways to protect a rate. They are to report new hires on time, to respond promptly to requests to verify weekly earnings, and to give complete and accurate separation information, including a timely response to the Determination Notice of Reemployment Assistance Claim Filed (Form UCB-412).
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