Florida payroll setup, reemployment tax, new hire, and minimum wage rules for 2026.
Florida does not have state income tax withholding, but employers still need to handle Florida reemployment tax, RT-6 quarterly reporting, new hire reporting, minimum wage changes, and federal payroll tax rules.
No Florida withholding
Florida does not require state income tax withholding from employee wages.
$7,000
Only the first $7,000 of wages paid to each employee in a calendar year is taxable for Florida reemployment tax.
0.1% to 5.4%
Florida lists 2026 reemployment tax rates from 0.1% to 5.4%.
2.7%
Florida assigns new liable employers an initial reemployment tax rate of 2.7%.
Florida payroll taxes at a glance
| Topic | Florida rule for 2026 | Payroll action |
|---|---|---|
| State income tax withholding | No Florida personal income tax withholding. | Do not create a Florida wage withholding account. Federal withholding still applies. |
| Reemployment tax | Employer-paid tax deposited into Florida’s Unemployment Compensation Trust Fund. | Do not deduct reemployment tax from employee wages. |
| Taxable wage base | First $7,000 of wages per employee, per calendar year. | Stop Florida reemployment tax accrual after the employee reaches the wage base. |
| 2026 rates | Minimum 0.1%, maximum 5.4%. | Use the employer’s Florida RT-20 rate notice or online account rate. |
| New employer rate | Initial rate 2.7% until the employer has reported for the qualifying period. | Use 2.7% for a new liable employer unless Florida assigns a different rate. |
| Minimum wage | $14.00 effective September 30, 2025; scheduled to reach $15.00 on September 30, 2026. | Update hourly rates, tipped wage checks, posters, and overtime calculations when the rate changes. |
Reemployment tax liability and registration
The Florida Department of Revenue administers reemployment tax. Florida says employers pay this tax as a business cost and workers do not pay it. A new business generally reports initial employment in the month following the calendar quarter in which employment begins, and Florida recommends registration through the online Florida Business Tax Application or Form DR-1.
Common liability triggers include $1,500 or more in quarterly payroll, one or more employees for a day during any 20 weeks in a calendar year, liability for federal unemployment tax, and special rules for nonprofits, agricultural employers, domestic employers, government units, and successor employers.
RT-6 quarterly reports and due dates
Florida employers file Employer’s Quarterly Report Form RT-6. Reports are due even if there were no employees or wages for the quarter. Florida’s general due dates follow the end of the month after each quarter.
| Quarter | Wages paid in | RT-6 due date |
|---|---|---|
| Q1 | January, February, March | April 30 |
| Q2 | April, May, June | July 31 |
| Q3 | July, August, September | October 31 |
| Q4 | October, November, December | January 31 |
Florida announced that reemployment tax electronic return and payment services are transitioning to a new system effective August 1, 2026, including Form RT-6 filing.
New hire reporting
Florida employers must report newly hired and rehired employees to the state directory within 20 days of the employee’s start date. Florida’s employer services site also supports reporting hires, terminations, separations, and bonus or lump sum payments.
- Report new hires within 20 days of the start date.
- Use Florida’s Child Support Services for Employers site for online reporting.
- Payroll services and service bureaus may report for employers.
- Florida also provides mail and fax reporting options.
Minimum wage and posters
Florida Commerce says the state minimum wage is $14.00 per hour effective September 30, 2025, and is scheduled to reach $15.00 per hour on September 30, 2026. Florida businesses must display federal and state employment law posters where employees can easily view them.
For payroll, the important control is the effective date. A rate change in the middle of a pay period may require careful allocation of hours, overtime, tipped wage checks, and poster updates.
Florida is easy to underestimate.
No state income tax withholding removes one big payroll setup step, but Florida still has employer-paid reemployment tax, quarterly RT-6 filing, new hire reporting, minimum wage updates, required posters, and federal payroll taxes.
Florida payroll setup checklist
- Confirm federal EIN, federal withholding, FICA, and FUTA setup.
- Determine Florida reemployment tax liability.
- Register through the Florida Business Tax Application or Form DR-1 when liable.
- Enter the employer’s Florida reemployment tax rate and $7,000 wage base.
- Set Form RT-6 due dates for April 30, July 31, October 31, and January 31.
- Report new hires within 20 days of the start date.
- Update minimum wage rates and posters for September 30 changes.
- Display required reemployment tax and minimum wage posters.
Florida payroll FAQ
Does Florida have state income tax withholding?
No. Florida does not have state personal income tax withholding for employee wages. Employers still need federal payroll tax setup and may need Florida reemployment tax setup.
What is the Florida reemployment tax wage base for 2026?
Florida reemployment tax applies to the first $7,000 of wages paid to each employee during the calendar year.
What is the Florida reemployment tax rate for 2026?
Florida lists a 2026 minimum rate of 0.1% and maximum rate of 5.4%. New liable employers start at 2.7% unless Florida assigns a different rate.
When are Florida RT-6 reports due?
RT-6 quarterly reports are generally due by April 30, July 31, October 31, and January 31.
When must Florida new hires be reported?
Florida employers must report newly hired and rehired employees within 20 days of the employee’s start date.
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