Florida Reemployment Tax and Payroll Taxes for New Employers

This guide is informational, not legal or tax advice. Payroll rules depend on your facts. Confirm every rate, deadline, and requirement with the Florida Department of Revenue or the IRS before you file.

When you hire your first employee in Florida, you take on two payroll tax systems. The federal system is run by the IRS and covers Social Security, Medicare, federal income tax withholding, and federal unemployment tax. The state system is Florida's unemployment insurance program, which the state calls reemployment tax. Florida has no personal income tax and no state income tax withholding, so reemployment tax is the one state payroll tax most new employers need to plan for. This guide explains when you become liable, how to register, what you pay, and what you file each quarter.

What Florida Calls Unemployment Insurance

Florida's state unemployment insurance is called reemployment tax. The revenue it generates pays benefits to eligible workers who lose their jobs. Reemployment tax is paid by the employer. It is not withheld from employee paychecks, so it does not reduce what your employees take home.

Reemployment tax is separate from the federal unemployment tax (FUTA) the IRS collects. Both can apply to the same wages, and you handle them through different agencies.

Who Must Register: The Two Liability Tests

For a standard for-profit employer, you become liable for Florida reemployment tax when either of these tests is met:

• The quarterly payroll test: your total payroll in a calendar quarter reaches $1,500.
• The employee count test: you have one or more employees on at least one day in each of 20 different weeks in a calendar year.

The tests are independent, and you become liable when the first one is met. A single part-time employee can trigger liability under the second test even if that person's pay stays well under $1,500 in every quarter. Owners who plan to hire only one or two part-time people should not assume they are exempt.

Different tests apply to nonprofit organizations, agricultural employers, and domestic (household) employers. If one of those descriptions fits your business, confirm your status with the Department of Revenue before you rely on the tests above.

The Registration Deadline

Register by the last day of the month after the quarter in which you become liable. Two examples show how this works:

• You cross the $1,500 threshold in February, which falls in the first quarter (January to March). Register by April 30.
• Your payroll for the second quarter (April to June) reaches $1,500 in May. Register by July 31.

Late registration can bring penalties. This guide does not list penalty amounts, so confirm them with the Department of Revenue if you are already past a deadline. If you are not sure when you became liable, count your wages and headcount quarter by quarter from your first payment to an employee.

How to Register With the Florida Department of Revenue

You register for reemployment tax through the same Florida Department of Revenue application you use for sales tax. If your business sells taxable goods or services, you also need a sales tax registration, and the state sales tax rate is 6%. Start at the Department of Revenue's registration page: floridarevenue.com registration page.

Before you start the application:

1. Form your entity first if you plan to, and keep the business name consistent with your Sunbiz record at dos.fl.gov/sunbiz.
2. Get a federal employer identification number (EIN) from the IRS if you do not already have one.
3. Gather your legal name, business address, and the details the application asks for.
4. Write down the quarter in which you became liable. That date sets your deadline.
5. Complete the application online, then confirm the account is active before your first quarterly return is due.

The application is the registration step only. You still have to file returns on a set schedule after you register, which is covered below.

What You Pay: The Wage Base and Rates

Reemployment tax applies only to the first $7,000 of each employee's wages in a calendar year. Wages above that amount are not taxed for reemployment tax purposes. This is one of the most common points of confusion, because many owners assume the tax applies to the full salary.

Your rate depends on your history as an employer:

• New employers pay a rate of 2.7% until they have reported 10 quarters of wages.
• Established employers receive a rate from the state rate schedule after the new-employer period. For 2026, rates range from 0.1% to 5.4%. Confirm your assigned rate with the Department of Revenue once your reporting history is established.

At the new-employer rate, the most reemployment tax you would pay on one employee is $189 a year (2.7% of $7,000). For five employees who each earn at least $7,000 in the year, the total is $945. These figures are arithmetic examples built from the rate and wage base, not a bill you should expect to match exactly. Your actual amount depends on your wages and any rate change.

Quarterly Filing: Form RT-6

You file reemployment tax returns quarterly on Form RT-6. Each return is due the last day of the month after the quarter it covers.

Quarter	Months covered	RT-6 due
Q1	January to March	April 30
Q2	April to June	July 31
Q3	July to September	October 31
Q4	October to December	January 31

Put all four dates on your calendar when you register. Confirm how to file and pay each return on the Department of Revenue site, and ask whether a quarter with no wages still requires an RT-6. Missed returns can lead to penalties, so set a reminder a week before each due date.

Other Payroll Taxes to Plan For

Federal payroll taxes

Federal payroll taxes run separately through the IRS. They include Social Security and Medicare taxes, federal income tax withholding from employee wages, and federal unemployment tax. Your federal filing and deposit schedule does not change because you are in Florida. Confirm current rates, deposit timing, and forms at irs.gov.

No state income tax withholding

Florida does not require state income tax withholding because the state has no personal income tax. You will not withhold a state income tax line from paychecks, so your payroll software should show no Florida income tax deduction.

Local business tax receipt

Florida issues no general statewide business license. Many cities and counties require a local business tax receipt for each address where you operate, but not every county or city levies one. The receipt is a tax under Chapter 205 of the Florida Statutes, not a license that proves you are competent in your field. Check with your city or county before you open for business.

Workers' compensation

Florida has its own workers' compensation requirements, and this guide does not cover them. Ask your insurance agent what coverage you need before your first hire, because the rules depend on your industry and headcount.

New Employer Checklist

1. Count your planned hires and expected quarterly wages against the $1,500 test and the 20-week test.
2. Get a federal EIN and set up federal payroll deposits with the IRS.
3. Register for reemployment tax through the Department of Revenue application by the end of the month after the quarter you become liable.
4. Track each employee's year-to-date wages so you stop reemployment tax at $7,000 per employee per year.
5. Calendar the RT-6 due dates: April 30, July 31, October 31, and January 31.
6. Confirm whether a local business tax receipt applies to your business address.
7. Keep wage and pay records for each employee from the first day of work.

Common Mistakes New Employers Make

• Treating part-time hires as exempt. One employee on at least one day in each of 20 weeks triggers liability.
• Confusing the two deadlines. Registration is due the month after the quarter you become liable. RT-6 returns are due the month after each quarter ends.
• Applying the $7,000 base to total salary. Only the first $7,000 of each employee's wages counts for reemployment tax.
• Assuming the 2.7% rate lasts forever. It applies only until you have reported 10 quarters of wages.
• Skipping the sales tax question. If you sell taxable goods or services, you need a sales tax registration on the same application.

When to Talk to a Professional

Payroll setup for one part-time employee is straightforward. It gets complicated quickly with commissions, multiple states, nonprofit status, agricultural or household workers, or contractors who may be classified as employees. A CPA can help with federal and state payroll setup and tax classification. An attorney can review employment agreements and contractor relationships.

If you use a payroll service or professional employer organization, it may handle filings for you. Ask the provider in writing which filings it covers and which ones remain your responsibility, because the legal obligation generally stays with the employer.

Official Resources

• Florida Department of Revenue: floridarevenue.com
• Reemployment tax and sales tax registration: floridarevenue.com registration page
• Florida Division of Corporations (Sunbiz): dos.fl.gov/sunbiz
• Internal Revenue Service: irs.gov

Disclaimer: This article is informational only and is not legal, tax, or accounting advice. Rates, deadlines, and requirements can change. Verify each one with the agency named above before you rely on it, and consult a qualified CPA or attorney for your situation.