Hibou Odoo Suite Enterprise: State of Florida


Purpose

The purpose of this documentation is to outline the processes and requirements associated with becoming a new employer and processing payroll in the state of Florida. All of these steps are required for running payroll and remaining compliant with the State of Florida's requirements for employers.

Good to Know!

Federal Employer requirements (obtaining federal identification number, withholding of federal income tax, FICA, and filing of all applicable federal returns (FUTA, 940, 941, and 1099-C) will not be covered below - just Florida's requirements. Click here  for a basic (not all inclusive) IRS checklist for Starting a New Business.

Registering for Withholding Tax

Good To Know!

The state of Florida has no withholding tax.

Registering for Reemployment (Unemployment) Tax

Good to Know!

If you already registered for a Florida Reemployment (Unemployment) Tax, skip down to the next section. 

A business is liable for state reemployment tax if, in the current or preceding calendar year, the employer:

(1): has paid at least $1,500 in wages (which includes paying $800 each to two workers) in a calendar quarter; or

(2): has had at least one employee (does not need to be the same employee) for any portion of a day in 20 different weeks within the same calendar year; or

(3): is liable for federal unemployment tax.

A new business is required to report its initial employment in the month following the calendar quarter in which employment begins; however, submission of quarterly reports alone is not sufficient to register as an employer.

A Florida Business Tax Application (DR-1) must be completed to provide the necessary information to determine if the employer is liable for the payment of reemployment tax as provided by law.

Registration can be completed online at floridarevenue.com/taxes/registration.  

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Unemployment Insurance Reporting & Payments

Employers are required to file their current year RT-6 reports and pay tax electronically at MyFlorida if they employed 10 or more employees in any quarter during the most recent state fiscal year (July through June).

The electronic file and pay option is available to all taxpayers, not just those who are required to electronically file and pay.

Each quarter, a preprinted Employer’s Quarterly Report (RT-6) is mailed to each liable employer who does not file and pay electronically.

Employer's Quarterly Report (RT-6) must be submitted by the end of the month following the calendar quarter for which the report is due: 

1st QuarterJanuary - MarchDue April 30th
2nd QuarterApril - JuneDue July 31st
3rd QuarterJuly - September
Due October 31st

4h QuarterOctober - DecemberDue January 31st

If the payment date falls on a Saturday, Sunday, or legal holiday, the taxpayer must initiate the electronic transaction on the preceding business day. See the Florida eServices Calendar of Electronic Payment Deadlines (DR-659).

For further details, see the Florida's Employer Guide to Reemployment Tax.  

Important!

Electronic payments must be initiated, and a confirmation received, no later than 5:00 p.m., ET, on the business day prior to the payment due date to be considered timely. 

Good to Know!

The 2019 taxable wage base is currently $7,000.  The 2019 new employee rate is 2.7%.

State Income Tax Withholding 

Good to Know!

 The state of Florida has no state income tax.

New Hire Reporting

Federal and State law requires employers to report newly hired and re-hired employees in Florida to the Florida Department of Revenue: Child Support Services for Employers.

Please use this site to provide you with information about reporting new hires including reporting online and other reporting options.  

To register for the first time, click on Register. 

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