Last reviewed: July 2026
In This Guide
Florida employers get one thing most other states don't: no state withholding account to open. What's left is still a real checklist, and skipping the reemployment tax registration is the single most common mistake new Florida employers make.
Registration Overview
Before running your first Florida payroll, make sure you have:
- ☑ Federal Employer Identification Number (EIN)
- ☑ Florida reemployment tax account (Department of Revenue)
- ☑ Workers' compensation insurance
- ☑ New hire reporting set up
Step 1: Get Your Federal EIN
Apply for your EIN free at IRS.gov/EIN. Online applications during business hours return the number immediately.
Step 2: Register for Reemployment Tax
Register with the Florida Department of Revenue 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. In practice, nearly any business with a part-time employee hits one of those thresholds within its first year.
- New employer rate: 2.7% for 2026.
- Taxable wage base: $7,000 per employee, one of the lowest in the country.
- Filing: quarterly Form RT-6, even in quarters with no wages.
One Portal, Two Purposes
Florida's Department of Revenue handles both general business tax registration and reemployment tax through the same portal. Check your confirmation email carefully to make sure the reemployment tax (RT) account actually went through, not just a general tax registration.
Step 3: Workers’ Compensation Insurance
Florida requires workers' compensation coverage once a non-construction employer has four or more employees, and from the first employee in construction. Purchase coverage through a private carrier and compare rates, since pricing varies by industry classification.
Step 4: New Hire Reporting
Report every new hire within 20 days of their start date to the Florida New Hire Reporting Center, operated through the Department of Revenue. Rehires after a 60-day-plus break in service need to be reported again.
Frequently Asked Questions
Where do I register a new business as an employer in Florida?
Register for reemployment tax with the Florida Department of Revenue at floridarevenue.com. Florida has no state income tax, so there is no separate withholding registration to complete.
Does Florida require a state withholding registration?
No. Florida has no personal income tax, so employers never register for or file state withholding. The Department of Revenue registration you need is for reemployment tax, Florida's version of state unemployment insurance.
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. This rate applies until the employer has reported for 10 quarters and earns an experience rating.
Because Florida skips state withholding entirely, payroll here is mostly federal filings plus the quarterly RT-6 reemployment tax report. Pacific Data Services has run payroll since 1969 and supports Florida employers remotely, handling those filings without 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.