Florida Payroll Tax Requirements

Steps to Register with the Florida Department of Revenue (DOR)

• Step 1: Visit the Florida DOR website.

• Step 2: If you don’t have an account, click “Create User Profile” to set up your username and password.

• Step 3: Confirm your login details and use your company’s mailing address if prompted.

• Step 4: In the Enrollment Introduction step, answer the question: “Do you wish to file returns or pay tax electronically?” Select “No” if Reemployment Tax is the only tax you'll file in Florida. Select “Yes” if you'll also file for other taxes (e.g., sales tax).

• Step 5: Complete the remaining registration steps as guided to obtain the Reemployment Tax Account Number.

After successful registration, you will receive a Reemployment Tax Account Number. You can use this number to pay and file taxes to Florida (DOR).

Who needs to report?

Employers in Florida must report any new hire, rehire, or independent contractor to the Florida Department of Revenue within 20 days of the employee’s start date.

What information must be reported?

Employers of Florida must report the newly hired employees and also the independent contractors. Here are the information required to report newly hired employees to the Florida Department of Revenue:

How to report new hires in Florida?

To report newly hired employees, follow the steps given below.

1. Register Online:

• Register with the Florida Department of Revenue to report new hires.
• Complete the details and submit to the agencies.

2. Register via Mail or Fax:

Complete the new hire report, print the form, and mail it to:

Florida Department of Revenue
PO Box 6500
Tallahassee, FL 32314-6500 (or)
Fax to: (850) 656-0528

What are the penalties for not filing a New hire report in Florida?

If an employer in Florida fails to submit a New Hire report, they may face the following penalties:

• $25 per person for each new hire, rehire, or independent contractor that is not reported, reported late, or reported with incomplete information.
• $500 per person if the failure to report is due to a conspiracy between the employer and the employee or contractor to avoid reporting.

State Income tax

Florida does not impose a state income tax, which means employers are not required to withhold state income tax from employee paychecks. This makes payroll processing simpler compared to many other states.

State Unemployment Tax / Reemployment Tax

State unemployment taxes are state-level payroll taxes that employers pay to fund unemployment benefits for eligible workers who lose their jobs through no fault of their own.

Florida Minimum Wage Requirements

Florida sets its own minimum wage, which is higher than the federal rate and adjusts annually based on inflation. Employers must ensure they meet the current state minimum wage for all employees, including a separate, reduced rate for tipped workers—as long as tips make up the difference.

Overtime Regulations

Florida follows the federal Fair Labor Standards Act (FLSA) for overtime pay. Employees must be paid 1.5 times their regular hourly rate for any hours worked over 40 in a workweek.

Who needs to report?

All employers in Florida who have previously hired employees and reported them as new hires. Includes:

• Corporations, LLCs, partnerships, sole proprietors
• Nonprofit organizations
• Government agencies
• Household employers

Independent contractors are typically excluded from termination reporting.

When to Report Terminations?

When you terminate an employee who has an Income Withholding for Support order/notice (IWO) in place, you must report the termination as soon as possible to the child support agency, court, or attorney that issued the IWO.

How to Report Termination in Florida

Employers can report terminated employees through:

1. Online (Recommended)

Visit the Florida Department of Revenue (Reporting Terminated or Separated Employees) and complete the
termination report.

2. Mail

You can complete the termination report and mail it to:

Florida Department of Revenue
P.O. Box 6500
Tallahassee, FL 32314-6500

3. Fax

You can also fax to (888) 854-4762 to report the terminated employees.

Florida State Unemployment Insurance Tax Payment Due Dates

Florida employers are required to submit state reemployment tax (formerly unemployment tax) payments according to the reporting schedule assigned by the Florida Department of Revenue (DOR). The payment frequency is determined by your
filing status:

Monthly Filers: Employers who withhold more than $1,500 in state income tax per quarter must remit payments monthly. Payments are due on the 15th day of the following month.

Quarterly Filers: Employers who withhold between $200 and $1,500 in state income tax per quarter must remit payments quarterly. Payments are due by the last day of the month following the end of each calendar quarter.

Annual Filers: Employers who withhold less than $200 in state income tax per quarter may remit payments annually. Payments are due by January 31 of the year following the calendar year for which the tax was withheld.

Methods to deposit SUI taxes

To deposit federal and state unemployment taxes, you can use various payment methods, which include:

1. Online Payments (Recommended)

• Employers with more than 10 employees in any quarter of the prior state fiscal year, you must file the wage data and pay electronically.
• Enroll in DOR’s e‑Services portal to access the File & Pay interface.
• You can pay using e‑Check (ACH debit) or credit card (available under “Tax/Fee/Remittance Payment Only”).

2. Mail Payments (If Not Required to e-File)

For employers not mandated to file electronically (fewer than 10 employees in prior fiscal year), you can mail in Form RT‑6 with a check made payable to the “Florida Department of Revenue.”

Use the standard DOR mailing address:

Florida Department of Revenue
5050 West Tennessee Street
Tallahassee, FL 32399-0100

Visit the DOR website for more information or call the DOR at 850-717-6628.

Quarterly State Unemployment Filings

Form RT-6: The Employer’s Quarterly Report used to report wages and calculate reemployment tax. This form must be filed each quarter by employers subject to the tax.

Deadline: Unemployment insurance tax report and payments are due by the last day of the month following the end of the calendar quarter. If any of the due dates falls on a weekend or holiday, the following business day will be considered as the due date.

Annual State Tax Filings

Form RT-7: The Annual Reemployment Tax Report for employers of domestic workers (e.g., household employees). Employers approved by the Florida DOR for annual filing may use this form instead of filing quarterly.

Deadline: Form RT-7 is due by January 1 of every year.