Last reviewed: July 2026
Florida payroll is lighter than most states because there's no state income tax to withhold. You still need a federal EIN, a reemployment tax account with the Florida Department of Revenue, a chosen pay schedule, and on-time new hire reporting. New employers pay 2.7% reemployment tax on the first $7,000 of wages in 2026.
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Florida employers skip an entire layer of paperwork that trips up businesses in most other states: there's no state income tax, so no withholding account, no state W-4 equivalent, and no state withholding deposits. What's left is still worth getting right, starting with your EIN and a reemployment tax registration most new employers haven't heard of until they need it.
Step 1: Get a Federal EIN
Apply for your Employer Identification Number for free at irs.gov/ein. Online applications during business hours return the number immediately, and you'll use it on every registration and filing that follows.
Step 2: Why There's No State Withholding
Florida is one of a small group of states with no personal income tax, so employers never withhold state income tax from a paycheck. Federal withholding based on the employee's Form W-4 still applies in full. Our W-4 Helper and paycheck calculator both work the same way for Florida employees as anywhere else — the only difference is what's missing from the state side.
Step 3: Register for Reemployment Tax
Florida calls its state unemployment tax "reemployment tax," and it's administered by the Florida Department of Revenue, not a separate labor agency the way most states handle it. You must register once you pay $1,500 or more in wages during a calendar quarter, or employ someone for parts of 20 different weeks in a year.
- New employer rate: 2.7% for 2026.
- Taxable wage base: $7,000 per employee, among the lowest in the country.
- Filing: quarterly Form RT-6, even in quarters with no wages paid.
From the Payroll Desk
Because reemployment tax and general tax registration run through the same Department of Revenue portal, many new employers register for both at once without realizing it — check your confirmation email to be sure the RT account went through.
Step 4: Choose a Pay Frequency
Florida is one of only two states with no law dictating pay frequency. You set your own schedule, whether weekly, biweekly, semimonthly, or monthly, and the main legal requirement is consistency: once you announce a schedule, stick to it, and pay final wages by the next regular payday when someone leaves.
Step 5: Deposits and Filing Calendar
Federal deposits still follow a monthly or semiweekly schedule based on your lookback-period liability, and Form 941 reconciles what you withheld and deposited each quarter. Our Form 941 guide breaks down that filing in detail.
On the state side, your only recurring obligation is the quarterly RT-6 reemployment tax report, due the month after each quarter closes. That's a lighter compliance calendar than almost anywhere else, but it's still a hard deadline.
Step 6: Year-End: W-2s
Employees and the Social Security Administration both need a W-2 by January 31, and Florida's lack of state income tax doesn't change that federal requirement. Box 17 for state income tax will simply be blank on a Florida employee's W-2.
Frequently Asked Questions
Does Florida have state income tax withholding?
No. Florida has no state personal income tax, so there is no state withholding form or account to set up. Federal withholding, based on the employee's Form W-4, still applies.
What is the Florida new employer reemployment tax rate?
New employers pay 2.7% for 2026, applied to the first $7,000 of each employee's wages, one of the lowest taxable wage bases of any state.
How often do I need to pay employees in Florida?
Florida has no state law setting pay frequency. Employers choose their own schedule, whether weekly, biweekly, semimonthly, or monthly, and must apply it consistently once announced.
When do I need to report a new hire in Florida?
Within 20 days of the hire date, reported to the Florida New Hire Reporting Center, which is operated through the Florida Department of Revenue.
Because Florida has no state income tax, running payroll here is mostly federal filings plus quarterly reemployment tax reporting. Pacific Data Services has handled payroll since 1969 and works with Florida employers entirely remotely, filing your federal deposits and RT-6 reports without you needing an office visit. See how Pacific Data Services supports Florida employers.
Legal & Tax Disclaimer
This article is for general informational purposes only and does not constitute legal, tax, or professional advice. Employment laws, tax regulations, and compliance requirements change frequently. The information on this page reflects our understanding as of July 2026 and may not reflect recent changes in federal or Florida state law.
Do not act or refrain from acting based solely on the information in this article. Always consult a qualified attorney, CPA, or HR professional familiar with Florida law before making payroll or compliance decisions for your business.