Florida Payroll Tax Compliance

Florida employers do not have a state income tax, but they still must comply with other key payroll requirements, including unemployment insurance (called Reemployment Tax) and new hire reporting obligations.

Each requirement has specific forms, deadlines, and reporting rules established by Florida state agencies. The sections below provide a clear overview of these compliance obligations.

Florida Withholding Tax Requirements

Florida does not impose a state income tax. This means:

• Employers are not required to withhold Florida state income tax from employee wages.
• No Florida state income tax withholding returns or deposits are required.

Florida Reemployment Tax (UI) Requirements

Employers are liable for Florida unemployment insurance tax, known as Reemployment Tax, administered by the Florida Department of Revenue.

Form RT-6 is required to report wages and calculate reemployment tax.

• Filed quarterly to report wages and calculate reemployment tax.
• Due by the last day of the month following the end of the quarter — April 30, July 31, October 31, and January 31.
• Employers must file even if no wages were paid (zero wage reports).
• Form RT-6NF must be filed along with RT-6 when the employer has out-of-state wages to report

Note:

TaxBandits API supports the automation of RT-6. See how it works

Forms required

Employers must report newly hired and rehired employees to the state within 20 days of hire. Florida also requires reporting independent contractors when the business pays $600 or more in a calendar year.

Note:

TaxBandits API supports the automation of the Florida new hire report. See how it works