Does Florida have a state income tax for payroll?

No. Florida imposes no state income tax and no local taxes, so there is nothing to withhold from wages at the state level. The only state payroll obligation for Florida employers is reemployment assistance (unemployment insurance).

What Florida employers owe

Employers in Florida are required to contribute to unemployment insurance, which the state calls Reemployment Assistance. Florida's tax rates are published by the state. Florida does not have any reciprocal agreements with other states.

How do I register as an employer?

Florida employers only need to register to contribute to reemployment assistance (unemployment insurance), using the Florida Department of Revenue registration site.

 
1. Go to the Florida Department of Revenue registration site.
 
2. Scroll down and click Start a new registration to register online.

What are the payroll tax filing requirements?

One form covers Florida's state payroll filing: Florida Form RT-6, Employer's Quarterly Report for reemployment assistance taxes. It is due to be filed with payment remittance.

 
• Filing wage data electronically can save time and reduce paperwork for most employers.
 
• Employers who voluntarily file electronically for at least two consecutive quarters will not receive a paper Form RT-6.
 
• If you are not required to file electronically, the Employer's Quarterly Report (Form RT-6) will be mailed to you each quarter.

Where can I find more info?

Visit the Florida Department of Revenue for more information about reemployment assistance taxes (unemployment insurance contributions). The department also publishes an outline of employer reemployment assistance requirements.

Frequently asked questions

Does Florida have a state income tax?

No. There are no state income taxes imposed in Florida, so employers have no state income tax withholding obligation.

What payroll taxes do Florida employers have to pay?

Employers in Florida are required to contribute to unemployment insurance, which the state calls Reemployment Assistance. Florida also has no local taxes and no reciprocal agreements with other states.

How do I register as an employer in Florida?

Florida employers only need to register to contribute to reemployment assistance (unemployment insurance), through the Florida Department of Revenue registration site. On that site, scroll down and click 'Start a new registration' to register online.

What Florida payroll tax form do employers file?

Employers file Florida Form RT-6, the Employer's Quarterly Report for reemployment assistance taxes, with payment remittance. Employers not required to file electronically are mailed Form RT-6 each quarter.

Do I still get a paper Form RT-6 if I file electronically?

No. Employers who voluntarily file electronically for at least two consecutive quarters will not receive a paper Form RT-6. Filing wage data electronically can also save time and reduce paperwork.