Overview
Florida employers are not required to withhold state individual income tax because Florida has no individual income tax. However, employers subject to Florida's Reemployment Assistance Program must report wages and pay reemployment tax to the Florida Department of Revenue.
The TaxBandits API supports automation of Form RT-6, Florida's quarterly Employer's Quarterly Report, including RT-6NF when out-of-state wages are reported.
Forms supported
| Form | Type | Filing frequency | Due date |
|---|---|---|---|
| Form RT-6 | UI / Reemployment Tax | Quarterly | April 30, July 31, October 31, and January 31 |
| Form RT-6NF | Out-of-State Wage Reporting | Quarterly, when applicable | Filed with RT-6 |
Key compliance notes
- No state withholding. Florida does not impose individual state income tax, so employers do not file a state income tax withholding return.
- Reemployment tax. Employers liable for reemployment tax must file Form RT-6 every quarter. A return is required even when there are no employees, no wages, or only excess wages to report.
- 2026 wage base. Only the first $7,000 of wages per employee is subject to Florida reemployment tax.
- 2026 tax rates. The minimum rate is 0.1% and the maximum rate is 5.4%. New employers generally start at 2.7%.
- Electronic filing. Employers that had 10 or more employees in any quarter during the preceding state fiscal year must electronically file and pay reemployment tax.
- New hire reporting. New and rehired employees must generally be reported within 20 days of hire. Independent contractors receiving $600 or more in a calendar year must also be reported within 20 days of the applicable start date or first payment.
Filing due dates
| Quarter | Reporting period | RT-6 due date |
|---|---|---|
| Q1 | January – March | April 30 |
| Q2 | April – June | July 31 |
| Q3 | July – September | October 31 |
| Q4 | October – December | January 31 |
If the due date falls on a Saturday, Sunday, or legal holiday, the filing deadline is extended to the next business day.
API endpoints
For Florida reporting, the state-specific methods — Create, Update, and Get — differ by form because each form has its own field structure. The utility methods — List, Delete, Transmit, RequestPdfUrls, and Status — are shared across State UI reporting.
Form RT-6 / RT-6NF
- Create — Creates a new quarterly RT-6 return. RT-6NF is generated when out-of-state wages are reported.
- Update — Updates an existing RT-6 return before transmission.
- Get — Retrieves the details of a previously created RT-6 return.
Common endpoints: For the remaining methods — List, Status, Transmit, RequestPdfUrls, and Delete — refer to the common endpoints shared across State UI reporting.
New hire reporting
Florida requires employers to report new and rehired employees to the Florida Department of Revenue within 20 days of the hire date. Independent contractors paid $600 or more during a calendar year are also subject to reporting requirements.
TaxBandits supports automation of Florida New Hire Reporting.
All endpoints require an OAuth 2.0 access token. Call the Auth method and pass the token as a Bearer token in the request header.
Testing & notifications
Before transmitting a Florida RT-6 return, developers can use the TaxBandits Sandbox environment to test the filing and validation workflow without submitting data to the Florida Department of Revenue.
Webhook notifications can be used to receive updates on the filing status and processing results.