Florida payroll taxes for employers (2026)

Where Florida payroll breaks from the usual pattern

Most states run unemployment tax through a labor agency. Florida calls it reemployment tax and has the Department of Revenue collect it, so your rate notice and reemployment tax account sit with the state revenue department rather than a labor agency. Beyond that, a few Florida specifics matter for payroll:

• No payday or final paycheck statute. The Department of Labor payday table lists no Florida pay frequency rule, and we found no state final pay law. Wages are due on your regular payday, so set a schedule and keep to it.
• Contractor reporting. Florida asks for more than new hires. Under Fla. Stat. 409.2576, you report independent contractors within 20 days of the earlier of the first payment that needs an information return or the contract date.
• Workers comp thresholds by industry. Non-construction businesses need coverage at 4 employees. Construction needs it at 1. Agriculture needs it at 6 regular or 12 seasonal workers. Corporate officers and LLC members count toward the total.
• Employee leasing license. PEOs are licensed by the DBPR Board of Employee Leasing Companies. Licenses expire April 30 of even-numbered years, and the board publishes a downloadable list.

Florida sets no separate construction reemployment rate in our data, and once you have a history the rate moves between 0.1% and 5.4%. Compare that range with other states on the SUTA rate table for all 50 states.

Florida employer payroll facts at a glance

Opening a Florida reemployment tax account

1. Get a federal EIN from the IRS.
2. Register with the Florida Department of Revenue at floridarevenue.com/taxes/registration. Its reemployment tax brochure (RT-800058) says you can register, file reports and pay tax online there.
3. Arrange workers comp if you meet the threshold for your industry (4, 1, or 6 regular and 12 seasonal).
4. Report new hires within 20 days of the hire date, and independent contractors within the 20-day window described above.
5. File and pay reemployment tax on the schedule the Department of Revenue sets for your account. There is no state income tax account to open.

The 2026 tax bill for a $50,000 Florida hire

Florida taxes only the first $7,000, the same base as FUTA, so the state line is small and front-loaded into the first months of the year.

That $189 is the same for any worker who earns at least $7,000. Your largest Florida cost beyond FICA is usually workers comp, which depends on your class codes; our page on workers comp rates by industry shows how carriers price it.

Hourly payrolls and the $15 minimum wage

Florida's minimum wage was $14.00 through September 29, 2026 and $15.00 from September 30. The tipped cash wage moved from $10.98 to $11.98, because Florida fixes the tip credit at $3.02. The $15.00 rate carries through 2027; the next inflation adjustment is calculated on September 30, 2027. A secondary source, an article by the Lowndes law firm, says that adjustment takes effect January 1, 2028; we have not confirmed this against the state constitution.

If you run restaurants or shift work, pick payroll software that imports tips and hours from your POS. Our restaurant payroll comparison covers tip credits and POS links, and the 2026 minimum wage by state page has the other states you may hire in.

Florida payroll companies and employee leasing firms

With one state tax account and no withholding, almost any full-service provider handles Florida. Gusto's single-state Simple plan costs $49 a month plus $6 per person, and OnPay costs $49 plus $6 per worker with state and local filings included (both checked October 16, 2026). Rankings and fees for the rest are in our payroll software comparison.

A PEO (Florida law calls it an employee leasing company) adds benefits and a workers comp policy. Check the DBPR list before signing, then read Florida PEO prices and license checks and our PEO rankings.