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Explains that Florida has no personal income tax to withhold and that employer-paid reemployment tax is the main state payroll obligation. Also covers the state minimum wage schedule and federal rules that still apply.
No. Florida does not levy a personal income tax, so employers do not withhold a state income tax from wages. Employers do pay reemployment (unemployment) tax on the first $7,000 of each employee's wages per year.
Last updated in source: 09/10/2025.
Florida has no state personal income tax for individuals, relies on employer-paid reemployment (unemployment) tax for Reemployment Assistance benefits, and enforces federal payroll rules (FLSA) where applicable. Florida also maintains a state minimum wage that is rising on an annual schedule through 2026. Key employer payroll and administrative obligations include reemployment tax (SUTA), new-hire reporting, posting state and federal workplace notices, and following both Florida child-labor rules and federal wage-hour law.
Florida does not levy a personal income tax. Employers do not withhold a state personal income tax from employee wages, and there is no state income tax withholding requirement.
Employers must report new hires and rehires to Florida's New Hire Reporting system, generally within 20 days of hire, or by periodic electronic transmissions per program rules. Since October 1, 2021, certain independent contractors paid $600 or more must also be reported — see the program rules for details.
Florida does not have a statewide paid sick-leave mandate for private employers. Employers set PTO and sick-leave policies unless a local law requires otherwise. Florida state government employees follow state rules for sick and annual leave separately.
Note: the federal FLSA does not require paid sick leave. Employers should confirm any city or county ordinance — few Florida localities have mandated leave — and federal requirements for specific programs.
Florida follows the federal Fair Labor Standards Act (FLSA) for overtime pay. Nonexempt employees are generally entitled to time-and-a-half for hours worked over 40 in a workweek, unless an exemption applies — executive, administrative, professional, outside sales, certain computer employees and others. Florida does not have a separate state overtime statute that reduces these obligations.
Florida has no general private-sector mandate requiring paid meal or rest breaks beyond FLSA principles. Short rest breaks, typically 20 minutes or less, are considered hours worked under the FLSA. Check industry-specific federal or state rules where applicable.
Florida does not have a statute requiring immediate payment of final wages at termination in the manner some states do; timing is typically governed by employer policy or agreement. Employers should ensure their policies and final wage calculations — including earned but unused wages where state law or contract requires — are applied consistently. Public-sector employees follow separate state rules.
Note: confirm payments and policy in writing to reduce disputes.
Florida does not currently have a statewide mandatory private-sector auto-enroll payroll retirement program. Public employees are covered by the Florida Retirement System (FRS), which has separate rules for employers of public entities. Private-sector employers that do not offer retirement plans should monitor federal incentives under SECURE 2.0 and state legislative activity.
Florida statutes set age limits and prohibited occupations for minors, including restrictions on hazardous occupations for those under certain ages. See Florida Statutes, Chapter 450 (Child Labor) for details. For example, restrictions protect children aged 13 and under from most employment, and there are specific rules for 14- to 17-year-olds and hours of work during school weeks. Employers must post the child-labor poster and follow state rules.
Florida's minimum wage applies to tipped employees. Employers may take a tip credit consistent with federal rules only where permitted. Check DOL guidance and Florida minimum-wage rules for tipped-employee treatment and employer obligations. Florida does not have a separate state tip-credit statute reducing employer wages below minimum wage without strict compliance.
Employers must comply with Florida statutes and federal law for wage deductions and garnishment orders, including child support, tax levies and court orders. Voluntary deductions require proper written authorization. See the Florida Department of Revenue and the statutes for procedures.
Employers must maintain payroll and time records per the FLSA and Florida rules, and display required state and federal posters in the workplace. Florida posting requirements are available via FloridaJobs, the Department of Economic Opportunity and Department of Revenue resources.
No. Florida does not levy a personal income tax, so employers do not withhold a state PIT from employee wages and there is no state income tax withholding requirement.
Reemployment tax is Florida's version of state unemployment tax, and it funds Reemployment Assistance benefits. It is employer-paid; employee contributions for UI are not typical in Florida.
The taxable wage base is $7,000 per employee per calendar year. For wages paid in 2025 the published employer rate ranges from a minimum of 0.0010 (0.1%) to a maximum of 0.0540 (5.4%), and employers should check their assigned rate each year.
No. Florida imposes no local income or earned income taxes at the county or municipal level, and employers are not required to withhold local income taxes from wages. Some counties and municipalities do impose local business license taxes, but those are business obligations rather than payroll withholding.
Employers must report new hires and rehires to Florida's New Hire Reporting system generally within 20 days of hire, or by periodic electronic transmissions under the program rules. Since October 1, 2021, certain independent contractors paid $600 or more must also be reported.