Florida

Withholding

Withholding requirements

Florida does not have a state income tax, so employers do not withhold state or local income tax from employee wages.

Supplemental rate

There is no Florida-specific supplemental withholding rate. Only federal supplemental withholding rules apply.

State Unemployment Insurance (SUI)

Wage base

$7,000

Contributions

New employers use 2.7%. Rates range from 0.1% to 5.4%.

More information

Federal Unemployment Tax (FUTA) Credit: Florida typically receives the full FUTA credit, meaning the effective federal unemployment tax rate for employers is lower.
Electronic Filing and Payment: Florida encourages and often requires employers to file unemployment tax and wage reports and remit payments electronically through the Florida Reemployment Assistance (RA) Employer Services website.
Experience Rating: The Florida Department of Revenue (FLDOR) assigns a unique SUI rate based on the employer’s experience rating, which reflects the amount of unemployment benefits charged to their account.

Labor

Minimum wage

$13.00

Termination Pay

Florida law does not mandate a specific timeframe for final paychecks.

More information

The federal Fair Labor Standards Act (FLSA) applies, requiring that the final paycheck, including all earned wages and applicable overtime, be issued on the next regular payday.

This rule applies whether an employee is fired or quits. Payment for unused vacation or paid time off depends on the employer’s policy, as it is not required by Florida law.

New Hire Filing

Reporting deadline

Within 20 days of employee hiring.

Reporting online

https://servicesforemployers.floridarevenue.com/Pages/how_to_report.aspx

Reporting by mail

Florida New Hire Reporting Center
P.O. Box 6500
Tallahassee, FL 32314-6500

New hire reporting form

Form W-4

Child Support

Online payments

http://floridarevenue.com/childsupport/employers/Pages/make_payments.aspx

More information

State of Florida Disbursement Unit
P.O. Box 8500
Tallahassee, Florida 32314-8500

Other

New employer registration

Florida Account Registration

Local taxes

N/A

Reciprocal states

N/A

Disability insurance

N/A

Helpful links

Last Updated

09/10/2025

States

The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.

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