Key figures
Florida payroll
2026, with sources
- Paid leave program
- None
Reemployment tax, not unemployment insurance
Florida calls its unemployment program reemployment tax and the Department of Revenue runs it. A new employer pays 2.7% on the first $7,000 of each employee’s wages for its first 10 quarters, then moves to an experience rate with a 5.4% maximum. The Employer’s Quarterly Report, Form RT-6, is due by the last day of the month after each quarter, even in a quarter with no wages.
Minimum wage reached $15 on September 30, 2026
Florida’s constitutional amendment stepped the minimum wage up each September 30 until it reached $15.00 an hour on September 30, 2026, with a tipped cash wage of $11.98. From 2027 FloridaCommerce adjusts it for inflation each year. There is no separate city minimum for private employers.
Florida has no state rules on pay frequency or final paychecks beyond federal law, no state overtime rule and no paid leave program funded through payroll.
Deadlines
- Quarterly — last day of the month after the quarterEmployer’s Quarterly Report and reemployment tax paymentForm RT-6
- Within 20 daysNew hire report (employees and contractors paid $600+)
The federal baseline
This page covers what Florida adds. The federal rules underneath it apply here too.
Common questions
What does Florida payroll involve if there’s no income tax?
Florida has no wage tax and no state withholding form. The state payroll obligations are the reemployment tax (Florida’s name for unemployment insurance) on Form RT-6, new-hire reporting within 20 days, the state minimum wage, and workers’ compensation once you have four employees.
Do the founders count toward Florida’s workers’ comp threshold?
Yes, if you have four or more employees, full or part time, including corporate officers. An officer who owns part of an active Florida corporation can file for an exemption and is then not counted; a Delaware corporation’s officers should check whether they qualify before relying on it.
When is a final paycheck due in Florida?
Florida has no final-paycheck statute. Federal law requires that wages owed for the last pay period be paid on the regular payday for that period, so most Florida employers pay departing employees on the next scheduled payday. Accrued vacation is paid out only if the company’s own policy or contract says so.
Payroll next door
- ALAlabama payrollAlabama payroll is state withholding at 2% to 5%, unemployment tax at 2.7% on the first $8,000 for new employers, new-hire reports within seven days, and city occupational taxes in places like Birmingham.
- GAGeorgia payrollGeorgia payroll is flat 4.99% withholding for 2026 through the Department of Revenue and unemployment tax at 2.70% on $9,500 through the Department of Labor; there is no paid leave program or local wage tax.
How Florida compares
- No tax on wagesStates with no state income tax on wagesFlorida: no state income tax on wages. 9 of 51 states are on the list.
- Paid leave payrollStates with a paid leave or disability payroll programFlorida: no state program. 16 of 51 states are on the list.
- Local payroll taxStates with city, county or district payroll taxesFlorida: state-level only. 14 of 51 states are on the list.
Founder guides on this
- PeopleContractor or employee? Classification for startupsContractor or employee depends on control, not the contract. The IRS test, state rules, 1099s, payroll registration and the cost of getting it wrong.
- ComplianceFirst-year compliance calendar for a Delaware C-corpDelaware franchise tax, 1099s, the federal return, payroll filings, state annual reports and sales tax: the deadlines a young C-corp misses most, by month.
More of the Florida guide
- AccountingAccounting and state tax in FloridaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in FloridaSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in FloridaPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- ComplianceCompliance and filings in FloridaRegistering to do business, annual reports, franchise tax and the filing calendar
- AdvisoryAdvisory: credits and decisions in FloridaCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.