Here's the good news most Florida business owners already know: the state has no income tax. Zero. You never touch a state withholding form, never register for a state W-4 equivalent, and never file an annual state reconciliation. But before you celebrate too hard — you still owe three payroll taxes in 2026, and skipping any one of them will cost you penalties.
- Florida has no state income tax withholding — employers file zero state income tax forms.
- You still owe FICA (Social Security + Medicare employer match), FUTA (federal unemployment), and Florida Reemployment Tax (state unemployment via Form RT-6).
- New Florida employers pay a 2.7% Reemployment Tax rate on the first $7,000 per employee; after 10 quarters, your rate is experience-rated (0.1%–5.4%).
- RT-6 is due quarterly: April 30, July 31, October 31, January 31.
What Florida Employers Actually Owe in 2026
Three obligations. That's it. Know them cold and you won't have a compliance problem.
1. FICA — Federal Insurance Contributions Act. As the employer, you match your employees' Social Security and Medicare contributions. Social Security: 6.2% on the first $176,100 of each employee's wages in 2026 (the IRS adjusts this wage base annually). Medicare: 1.45% on all wages, no cap. There's also an Additional Medicare Tax of 0.9% on employee wages above $200,000 — but that's withheld from the employee only; you don't match it as the employer.
2. FUTA — Federal Unemployment Tax Act. The federal unemployment tax is 6.0% on the first $7,000 per employee annually. The catch (good catch): Florida employers who pay state unemployment taxes on time receive a 5.4% credit, dropping the effective FUTA rate to just 0.6%. On a $7,000 wage base, that's $42 per employee per year.
3. Florida Reemployment Tax. This is Florida's version of state unemployment insurance. New employers pay 2.7% on the first $7,000 of each employee's wages. Filed quarterly on Form RT-6. If you run a restaurant or hotel, heads up: you must pay full employer FICA on reported tips as well. A server who reports $800 in tips for the pay period triggers your 7.65% FICA match on those tips, just like regular wages. We see this catch Florida hospitality owners off guard constantly.
2026 Florida Payroll Tax Rate Tables & Filing Deadlines
Here's everything in one place. Print this, tape it to your desk, forward it to your bookkeeper.
| Tax | Rate (Employer) | Wage Base | Filing Form |
|---|---|---|---|
| Social Security | 6.2% | $176,100 per employee | IRS Form 941 |
| Medicare | 1.45% | No cap | IRS Form 941 |
| FUTA | 0.6% (after credit) | $7,000 per employee | IRS Form 940 (annual) |
| FL Reemployment Tax | 2.7% (new) / 0.1%–5.4% | $7,000 per employee | Form RT-6 (quarterly) |
RT-6 Quarterly Deadlines — mark these in your calendar now:
Due April 30
Due July 31
Due October 31
Due January 31
Form 940 (FUTA) is filed once annually by January 31 — but if your cumulative FUTA liability crosses $500 in any quarter, you must make a deposit that quarter rather than waiting. Most micro-businesses with under 10 employees are monthly 941 depositors, meaning federal payroll tax deposits are due by the 15th of the following month.
Florida's new employer Reemployment Tax rate of 2.7% applies for your first 10 quarters of business. After that, your rate is experience-rated — meaning the fewer unemployment claims your former employees file, the lower your rate can go (as low as 0.1%). Keep turnover down and your RT-6 bill shrinks over time.
No State Income Tax: The Payroll Compliance Advantage
Real talk: the absence of state income tax withholding isn't just a nice talking point — it genuinely reduces your compliance burden. No state withholding registration. No state equivalent of the W-4. No annual state reconciliation filing. For a 5-person Florida business, that's roughly 3–4 fewer annual filings compared to what a California employer handles.
- FICA deposits + Form 941 (quarterly)
- FUTA deposit + Form 940 (annual)
- RT-6 Reemployment Tax (quarterly)
- No state income tax withholding
- No state W-4 / state registration
- No annual state W-2 reconciliation
- FICA deposits + Form 941 (quarterly)
- FUTA deposit + Form 940 (annual)
- CA UI/ETT/SDI via DE 9 (quarterly)
- CA state income tax withholding (every payroll)
- DE 4 employee state withholding forms
- Annual DE 9C wage + withholding reconciliation
Marco, who runs a 6-person landscaping crew in Tampa, switched from operating a side business in California and was genuinely surprised. "I expected there to be some state form I was missing," he said. "There isn't. You just handle the federal stuff and the RT-6. That's the whole list." And that's exactly right.
Florida gives small businesses one less payroll headache — but FICA and FUTA still demand attention every quarter.
For a deeper look at how Florida's payroll simplicity stacks up, the California Payroll Tax Guide 2026 shows exactly what employers in high-tax states manage on top of the federal baseline — it's a useful reality check.
Florida payroll taxes in 2026 come down to three federal/state obligations: FICA employer match (6.2% SS + 1.45% Medicare), FUTA at an effective 0.6%, and Florida Reemployment Tax at 2.7% for new employers. There is no state income tax withholding — full stop. Stay on top of RT-6 quarterly deadlines and your 941 deposits, and you're compliant.
Frequently Asked Questions
Does Florida have a state payroll tax or state income tax?
No. Florida has no state income tax and no state income tax withholding requirement for employers. However, Florida employers must still pay federal payroll taxes (FICA and FUTA) and the Florida Reemployment Tax, which funds state unemployment insurance benefits.
What is the Florida Reemployment Tax rate for 2026?
New employers in Florida pay a Reemployment Tax rate of 2.7% on the first $7,000 of each employee's wages in 2026. After 10 quarters, your rate becomes experience-rated — ranging from 0.1% to 5.4% — based on your actual unemployment claims history. File and pay quarterly using Form RT-6.
When are Florida payroll tax deposits due for small businesses?
Most businesses with 1–10 employees are classified as monthly 941 depositors — federal payroll tax deposits are due by the 15th of the following month. Florida's RT-6 (Reemployment Tax) is filed and paid quarterly: April 30, July 31, October 31, and January 31. FUTA Form 940 is annual, due January 31, with mid-year deposits required if your liability exceeds $500 in a quarter.
Do I owe employer FICA on employee tips in Florida?
Yes. If you run a restaurant, bar, or hospitality business, you owe the full employer FICA match (7.65%) on any tips your employees report to you. This catches many Florida hospitality employers off guard — reported tips are treated exactly like regular wages for employer tax purposes.
PayHRoll calculates your FICA employer match, FUTA liability, and Florida Reemployment Tax automatically — every payroll run. No spreadsheets, no missed deadlines.