Florida Payroll Taxes 2026: Complete Overview for Employers

Florida is one of the most employer-friendly states in the country when it comes to payroll taxes — and the reason is simple: Florida has no state income tax. There is no personal income tax withholding, no state disability insurance, no paid family leave tax, and no employment training tax. The only state-level payroll tax Florida employers must deal with is Reemployment Tax (Florida’s name for state unemployment insurance). Beyond that, your obligations are federal: FICA, FUTA, and federal income tax withholding. This guide covers every payroll tax that applies to Florida employers in 2026, with exact rates, wage bases, filing deadlines, and penalties.

Overview: Why Florida Is Different

If you have ever run payroll in a state like California or New York, moving to Florida feels like a breath of fresh air. The Florida Constitution prohibits a state income tax, which means:

• No state income tax withholding — you do not withhold any state income tax from employee paychecks
• No State Disability Insurance (SDI) — Florida has no mandatory state disability program
• No Paid Family Leave (PFL) tax — Florida has no state-mandated paid family leave program
• No Employment Training Tax (ETT) — Florida does not impose this tax
• No state-level W-4 equivalent — you do not need a separate state withholding form

The only state-level payroll tax in Florida is the Reemployment Tax, which is Florida’s version of State Unemployment Insurance (SUI). It is paid entirely by the employer — employees do not contribute to it. Everything else on your payroll tax checklist is federal.

Complete Tax Table for Florida Employers (2026)

The following table summarizes every payroll tax that applies to Florida employers. Notice how much simpler this is compared to states with income taxes:

Florida Reemployment Tax (State Unemployment Insurance)

Reemployment Tax is the only state-level payroll tax in Florida. It is administered by the Florida Department of Revenue (DOR), not a separate employment agency. The tax funds the state’s Reemployment Assistance Program, which provides temporary benefits to eligible workers who are unemployed through no fault of their own.

Who Must Pay

You are required to pay Florida Reemployment Tax if you meet any of the following criteria:

• You paid $1,500 or more in wages in any calendar quarter, or
• You had one or more employees for some part of a day in any 20 different calendar weeks during the current or preceding calendar year

Agricultural employers and domestic employers have different thresholds. Most businesses with even one regular employee will meet the standard threshold within the first quarter.

Tax Rates

Florida Reemployment Tax rates are assigned on a calendar-year basis and depend on your experience rating:

• New employers: 2.7% (the standard new employer rate)
• Experienced employers: 0.10% to 5.4%, based on your experience rating (claims history, taxable payroll, and the overall health of the state’s unemployment trust fund)
• Wage base: $7,000 per employee per year

Your rate is recalculated each year and mailed to you by the Florida Department of Revenue. The maximum Reemployment Tax per employee per year is $7,000 × 5.4% = $378. For a new employer at the 2.7% rate, the cost is $7,000 × 2.7% = $189 per employee per year. At the minimum rate of 0.10%, the cost is just $7.00 per employee per year.

How to Lower Your Rate

Your Reemployment Tax rate is experience-rated, meaning it is influenced by how many former employees file unemployment claims against your account. To keep your rate low:

• Minimize layoffs and involuntary terminations when possible
• Document performance issues thoroughly before terminating for cause (employees fired for misconduct are generally ineligible for benefits, which protects your rate)
• Respond promptly to all Reemployment Assistance claim notices — failure to respond is treated as agreement with the claim
• Contest fraudulent or ineligible claims

For a detailed breakdown of rate calculations and strategies, see our guide on Florida Reemployment Tax Rates 2026.

Federal FICA Taxes: Social Security and Medicare

FICA (Federal Insurance Contributions Act) taxes apply to every employer in every state, including Florida. FICA is a shared tax — both the employer and the employee pay an equal portion. The combined rate is 15.3% of taxable wages.

Social Security Tax

• Rate: 6.2% employer + 6.2% employee = 12.4% total
• Wage base: $176,100 (2025 figure; adjusted annually for inflation)
• Maximum per employee: $10,918.20 each for employer and employee

Once an employee’s cumulative wages for the year exceed $176,100, neither the employer nor the employee owes additional Social Security tax on earnings above that threshold. If an employee works for multiple employers and total wages exceed the cap, the employee can claim a refund on their personal return — but each employer must withhold based only on the wages they pay.

Medicare Tax

• Rate: 1.45% employer + 1.45% employee = 2.9% total
• Wage base: No limit — Medicare applies to every dollar of wages

Additional Medicare Tax

An additional 0.9% Medicare surtax applies to employees whose wages exceed certain thresholds. This is an employee-only tax — the employer does not match it.

• $200,000 for single filers and head of household
• $250,000 for married filing jointly
• $125,000 for married filing separately

For withholding purposes, employers must begin withholding the additional 0.9% once an employee’s wages exceed $200,000 in a calendar year, regardless of the employee’s filing status. The employee reconciles on their personal tax return.

Federal Unemployment Tax (FUTA)

The Federal Unemployment Tax Act (FUTA) funds the federal portion of the unemployment insurance system. Like Florida’s Reemployment Tax, FUTA is paid entirely by the employer — employees do not contribute.

• Gross rate: 6.0% on the first $7,000 of wages per employee per year
• Credit: Employers who pay their state unemployment tax (Reemployment Tax) on time receive a credit of up to 5.4%
• Effective rate: 0.6% after the credit ($7,000 × 0.6% = $42 per employee per year)

Florida employers generally receive the full 5.4% FUTA credit, bringing the effective rate down to 0.6%. However, if Florida’s unemployment trust fund borrows from the federal government and does not repay within two years, the state can become a “credit reduction state,” which increases the effective FUTA rate. As of 2025, Florida is not in credit reduction status.

Federal Income Tax Withholding

Even though Florida has no state income tax, you are still required to withhold federal income tax from employee wages. This is not an employer-paid tax — it is entirely the employee’s obligation — but the employer acts as the collection agent.

The amount you withhold depends on:

• The employee’s Form W-4 elections (filing status, dependents, additional withholding requests)
• The employee’s gross taxable wages for the pay period
• The IRS withholding tables in Publication 15-T, updated annually

The 2025 federal income tax brackets range from 10% to 37%. The IRS withholding tables translate these brackets into per-paycheck amounts based on your pay frequency (weekly, biweekly, semimonthly, or monthly).

If an employee does not submit a W-4, you must withhold as if they are single with no adjustments — the highest default withholding rate. Since 2020, the W-4 no longer uses “allowances.” Employees specify their filing status, claim dependents with dollar amounts, and indicate additional income or deductions.

Filing Schedules and Deadlines

Florida employers have both federal and state filing obligations. Here is the complete schedule:

Florida Reemployment Tax (Form RT-6)

Florida Reemployment Tax is reported quarterly on Form RT-6 (Employer’s Quarterly Report). The form and payment are due by the last day of the month following each quarter:

• Q1 (Jan–Mar): Due April 30
• Q2 (Apr–Jun): Due July 31
• Q3 (Jul–Sep): Due October 31
• Q4 (Oct–Dec): Due January 31

You can file Form RT-6 electronically through the Florida Department of Revenue’s website. Electronic filing is strongly encouraged and may be required for employers with 10 or more employees.

Federal Tax Deposits (FICA + Withheld Income Tax)

Federal payroll taxes (employer and employee FICA plus withheld federal income tax) are deposited together on either a monthly or semi-weekly schedule, based on your IRS lookback period:

• $50,000 or less during the lookback period (July 2024 through June 2025): Monthly depositor — due by the 15th of the following month
• More than $50,000 during the lookback period: Semi-weekly depositor — due Wednesday or Friday, depending on payday
• $100,000 or more accumulated on any day: Next-day deposit required

All federal deposits must be made through EFTPS (Electronic Federal Tax Payment System).

Federal Quarterly and Annual Returns

• Form 941 (quarterly): Due by the last day of the month following each quarter — reports FICA taxes and federal income tax withheld
• Form 940 (annual): Due January 31 — reports FUTA tax
• W-2 forms: Due to employees by January 31; filed with the SSA by January 31

Penalties for Non-Compliance

Even though Florida’s payroll tax obligations are simpler than most states, penalties for non-compliance can still be significant:

Florida Reemployment Tax Penalties

• Late filing: The greater of $25 or 10% of the amount due for each late quarter
• Late payment: 1% per month on the unpaid balance (12% annual rate)
• Failure to register: Penalties and interest retroactive to the date you were required to register
• Fraud: Additional penalties up to 200% of the tax due, plus potential criminal prosecution

Federal Penalties

• Late FICA/withholding deposits: 2% to 15% of the underpayment, depending on how late the deposit is
• Late Form 941 filing: 5% of unpaid tax per month, up to 25%
• Late Form 940 filing: 5% of unpaid tax per month, up to 25%
• Trust Fund Recovery Penalty: If you willfully fail to collect, account for, or deposit employment taxes, the IRS can assess a penalty equal to 100% of the unpaid trust fund taxes against responsible individuals personally

Frequently Asked Questions

Does Florida have a state income tax?

No. Florida is one of nine states with no state income tax. The Florida Constitution prohibits a state personal income tax. You do not withhold any state income tax from employee paychecks, and there is no state-level W-4 equivalent form.

What is the difference between Reemployment Tax and unemployment tax?

They are the same thing. In 2012, Florida renamed its unemployment tax to “Reemployment Tax” and its unemployment compensation program to the “Reemployment Assistance Program.” The function, rates, and administration are the same as what other states call SUI or SUTA.

What is the Reemployment Tax rate for new employers?

New employers in Florida are assigned a rate of 2.7% on the first $7,000 of each employee’s annual wages. This equates to a maximum of $189 per employee per year. Your rate will be adjusted based on your experience rating once you have sufficient claims history.

Do I still need to withhold federal income tax in Florida?

Yes. Florida’s lack of state income tax has no effect on your federal withholding obligations. You must still collect Form W-4 from every employee and withhold federal income tax based on the IRS withholding tables.

Do Florida employees pay any payroll taxes?

Florida employees pay their share of FICA (6.2% Social Security + 1.45% Medicare) and federal income tax (withheld per their W-4). They do not pay any state-level payroll taxes. Employees earning over $200,000 also pay the 0.9% Additional Medicare Tax.

Where do I file Florida Reemployment Tax?

File Form RT-6 quarterly through the Florida Department of Revenue website at floridarevenue.com. You can file and pay electronically. The DOR administers Reemployment Tax, not a separate employment department.

Is Florida a credit reduction state for FUTA?

As of 2025, Florida is not a credit reduction state. Florida employers receive the full 5.4% FUTA credit, making the effective FUTA rate 0.6%. Florida was a credit reduction state from 2011 to 2017 due to borrowing during the Great Recession, so it is worth monitoring.

How much does payroll cost per employee in Florida?

For an employee earning $60,000 per year, the employer’s total payroll tax cost in Florida is approximately: Social Security ($3,720) + Medicare ($870) + FUTA ($42) + Reemployment Tax at 2.7% ($189) = about $4,821, or roughly 8% of wages. This is significantly lower than states that impose income tax withholding, SDI, and PFL.