See federal withholding and FICA for any salary and pay frequency. Florida adds no state income tax line.
Florida payroll taxes are unusual because Florida has no state personal income tax, so no state income tax is withheld from a Florida paycheck. A Florida worker only has federal taxes withheld: Social Security (6.2%), Medicare (1.45%), and federal income tax based on Form W-4. Florida also has no local income tax. The main state-level payroll tax is the employer-paid reemployment tax, administered by the Florida Department of Revenue on the first $7,000 of each employee's wages.
- Florida has no state personal income tax and no local income tax, so a Florida paycheck shows no state or city withholding line at all.
- Federal taxes still apply in full: Social Security at 6.2% up to a $184,500 wage base for 2026, Medicare at 1.45% with no cap, plus federal income tax withholding from Form W-4.
- Florida's state employer tax is the reemployment tax, paid by the employer on the first $7,000 of each worker's wages and administered by the Florida Department of Revenue.
- For 2026 the reemployment tax rate runs from 0.10% to 5.40%, with a 2.70% rate for new employers. Roughly 65% of Florida employers pay the 0.10% floor for the eleventh straight year.
- Florida employers file the Employer's Quarterly Report (Form RT-6) and must report new hires within 20 days of the hire date.
What Makes Florida Payroll Different
Federal payroll tax is identical in every state. What changes from one state to the next is the second layer: state income tax withholding, state-run disability programs, and employer-side unemployment taxes. Florida has one of the lightest second layers in the country, because it has no state income tax.
This shapes everything about a Florida paycheck. There is no state withholding form, no state supplemental wage rate, and no local income tax. The only meaningful state payroll obligation sits on the employer side: the reemployment tax, which is Florida's name for its state unemployment tax. Florida is unusual in that this tax is administered by the Florida Department of Revenue (DOR) rather than a separate labor or workforce agency. For employees, that means the take-home calculation stops after federal taxes. For employers, the state compliance work is concentrated in quarterly wage reporting and new hire reporting rather than ongoing income tax withholding. The federal baseline that still applies is covered in the how payroll taxes work guide.
Employee Withholding Overview in Florida
A Florida employee sees fewer lines on a pay stub than a worker in a state with income tax. Every deduction on a standard Florida paycheck is federal. There is no state income tax line and no state disability line.
| Deduction | Who Pays | Rate (2026) | Wage Cap |
|---|---|---|---|
| Social Security (federal) | Employee + Employer | 6.2% | $184,500 |
| Medicare (federal) | Employee + Employer | 1.45% | None |
| Additional Medicare (federal) | Employee only | 0.9% | Wages over $200K ($250K MFJ) |
| Federal income tax withholding | Employee only | Varies (W-4) | None |
| Florida state income tax | N/A | None | No state income tax |
| Florida local income tax | N/A | None | No local income tax |
The federal lines work identically to any other state. For Social Security, the 2026 wage base is $184,500, after which Social Security stops for the year. Medicare has no cap, and an Additional Medicare Tax of 0.9% applies to wages over $200,000. Because the state and local income tax lines are both zero, the federal withholding from Form W-4 is the single largest variable on a Florida check. The mechanics of that election are explained in the W-4 withholding explained guide.
Does Florida Have State Income Tax Withholding?
No. Florida does not levy a personal income tax, so there is no state income tax withholding on wages and no state withholding certificate to complete. Florida is one of a small group of states with no individual income tax, and its constitution prohibits a state income tax on individuals, so this is a stable feature rather than a temporary rate.
For payroll, the practical effect is that employers in Florida do not register for a state income tax withholding account, do not remit state income tax deposits, and do not file a state income tax withholding return. The federal Form W-4 still governs federal income tax withholding, but there is no Florida equivalent of California's DE 4 or New York's IT-2104. The only state payroll registration a Florida employer needs is a reemployment tax account with the Florida Department of Revenue, covered below.
Florida Reemployment Tax (the State Employer Tax)
The Florida reemployment tax is the state's version of the state unemployment tax (SUTA). Florida renamed it from unemployment tax to reemployment tax in 2012, when the program was reframed around returning workers to employment. It is paid by the employer to the Florida Department of Revenue and is not deducted from employee wages. It funds reemployment assistance benefits for workers who lose their jobs.
| Component | 2026 Figure | Notes |
|---|---|---|
| Taxable wage base | $7,000 | First $7,000 per employee per year |
| Minimum tax rate | 0.10% | Effective January 1, 2026 |
| Maximum tax rate | 5.40% | Maximum allowed by law |
| New employer rate | 2.70% | Until 10 quarters are reported |
| Administering agency | Florida DOR | Department of Revenue, not a labor agency |
An employer's reemployment tax rate is experience-rated: it reflects the employer's own history of laid-off workers who drew benefits, divided by the employer's taxable payroll. A new Florida employer pays the 2.70% initial rate until it has reported for 10 quarters and the Department of Revenue can calculate an experience rate. For 2026, roughly 65% of Florida employers qualify for the 0.10% minimum rate, the eleventh consecutive year at that floor. Because the wage base is only $7,000, the maximum reemployment tax for any single employee in 2026 is 5.40% of $7,000, or $378 per year. Employers can model this employer-side cost with the employer payroll tax calculator.
Employer Payroll Obligations in Florida
A Florida employer carries the full set of federal employer taxes plus the state reemployment tax. The federal side, detailed in the employer payroll tax obligations guide, includes the matching 6.2% Social Security and 1.45% Medicare and the Federal Unemployment Tax (FUTA). On the state side, only the reemployment tax applies.
| Employer tax | Rate (2026) | Wage base |
|---|---|---|
| Social Security match (federal) | 6.2% | $184,500 per employee |
| Medicare match (federal) | 1.45% | None |
| FUTA (federal, after state credit) | 0.6% | $7,000 per employee |
| Florida reemployment tax (DOR) | 0.10% to 5.40% | $7,000 per employee |
| Florida reemployment tax, new employer | 2.70% | $7,000 per employee |
FUTA starts at 6.0% on the first $7,000 of wages but drops to an effective 0.6% when the employer pays state reemployment tax on time, because the federal credit applies. Florida is not in a FUTA credit reduction status, so Florida employers receive the full credit. Note that the federal FUTA wage base and the Florida reemployment tax wage base happen to be the same $7,000, which is a convenient alignment when tracking taxable wages. There is no state income tax deposit, no state disability tax, and no local payroll tax to administer. Federal deposit timing is covered in the payroll tax deadlines guide.
Supplemental Wages in Florida
Supplemental wages are payments outside regular salary: bonuses, commissions, overtime, and back pay. Florida has no state supplemental wage withholding rate, because there is no state income tax. A bonus paid to a Florida employee has no state income tax withheld at all.
Federal rules still apply to supplemental wages. The IRS flat supplemental withholding rate, Social Security, and Medicare are all calculated on a Florida bonus exactly as they would be anywhere else. The only difference from a state like California, which withholds a flat state percentage on bonuses, is that the Florida state portion is zero.
Does Florida Have a Local Payroll Tax?
No. No city, county, school district, or other local jurisdiction in Florida imposes a local income tax that is withheld from employee paychecks. This is a meaningful difference from states such as Pennsylvania, Ohio, and New York City, where workers see a separate local income tax line on every check.
Florida local governments raise revenue mainly through sales tax, property tax, and tourist development taxes, none of which is a payroll withholding. From the perspective of running payroll, there is no local tax registration, no local tax deposit, and no local tax line on a Florida pay stub.
Florida Filing and Payment Frequency
Because there is no state income tax, the only recurring state payroll filing is the reemployment tax report to the Florida Department of Revenue. Employers file the Employer's Quarterly Report (Form RT-6), which reports total wages, excess wages, taxable wages, and the tax due.
Quarterly reports are due by the last day of the month following the end of each calendar quarter: April 30, July 31, October 31, and January 31. Most Florida employers are required to file Form RT-6 and pay the tax electronically. Separately, Florida employers must report each new hire and rehire within 20 days of the hire date through the state's new hire reporting program. Federal deposit and return timing is described in the payroll tax deadlines guide.
How Take-Home Pay Works in Florida
The Florida calculation sequence is shorter than in an income tax state because it ends after federal taxes. Pre-tax deductions reduce the income tax base but not the Social Security and Medicare base, which are calculated on gross wages.
- Start with gross wages for the pay period.
- Subtract any pre-tax deductions (401(k), Section 125 health premiums) to find taxable wages for federal income tax.
- Apply federal income tax withholding using the Form W-4 and IRS Publication 15-T.
- Subtract Social Security (6.2%) and Medicare (1.45%) on gross wages.
- There is no state income tax line and no local income tax line.
- The remainder is net pay.
To see exact figures for a specific salary, filing status, and pay frequency, use the paycheck calculator or the take-home pay calculator for a full pre-tax benefits stack.
What Florida Employees Should Check on a Pay Stub
- No state income tax line: A correct Florida stub has no state withholding deduction. If a state income tax line appears, confirm it is not another state's tax from a prior job or relocation.
- No local tax line: A Florida stub should not show any city or local income tax deduction.
- No reemployment tax deduction: Reemployment tax is paid by the employer. It should never appear as a deduction from employee wages.
- Social Security cap: Late in the year, Social Security should stop once year-to-date wages reach $184,500 for 2026.
- Federal withholding accuracy: Because federal income tax is the only income tax on the check, confirm your Form W-4 reflects your actual filing situation.
What Florida Employers Should Verify Before Running Payroll
- DOR reemployment account: Confirm an active Florida Department of Revenue reemployment tax account and the assigned rate for the year.
- Wage base tracking: Confirm the payroll system stops applying reemployment tax once an employee reaches $7,000 in wages for the year.
- No state withholding setup: Confirm no Florida state income tax withholding is configured, since none exists.
- New hire reporting: Report each new hire within 20 days of the hire date through the Florida new hire reporting program.
- Quarterly filing: Confirm the Form RT-6 quarterly report is scheduled for the April 30, July 31, October 31, and January 31 deadlines.
Florida Payroll Quick Facts (2026)
| State income tax | None |
| State withholding form | None (no state income tax) |
| Local income tax | None |
| State supplemental rate | None (federal rate still applies) |
| Reemployment tax wage base | $7,000 per employee |
| Reemployment tax rate (2026) | 0.10% to 5.40% |
| New employer rate (2026) | 2.70% |
| Quarterly report | Form RT-6 (Florida DOR) |
| New hire reporting | Within 20 days |
| State agency | Florida Department of Revenue |
At LMN Tax Inc, the Florida payroll question we field most often is from employers who cannot find the state's unemployment tax, because Florida does not call it that. It is the reemployment tax, and it is run by the Department of Revenue, not a separate labor department, which trips up business owners who expect a workforce agency. The second surprise is the experience rating: a new employer pays 2.70% for the first 10 quarters, but a stable business with few layoffs usually settles at the 0.10% floor, which is only $7 per employee per year on a $7,000 wage base. We also remind clients that the missing state income tax line does not remove the new hire reporting duty, which still runs on a 20-day clock the same as in income tax states.
Real-World Example: A Florida Biweekly Paycheck
Maria earns $60,000 per year and works in Orlando. She is paid biweekly (26 pay periods), files Single on her W-4, and makes no pre-tax contributions. The federal income tax figure below is approximate and depends on the exact W-4 elections. The Social Security and Medicare lines are exact percentages.
Gross pay per period: $60,000 / 26 = $2,307.69
| Line | Amount |
|---|---|
| Gross wages | $2,307.69 |
| Social Security (6.2%) | −$143.08 |
| Medicare (1.45%) | −$33.46 |
| Florida state income tax | −$0.00 |
| Federal income tax withholding (approx.) | −$198.00 |
| Net pay (approx.) | $1,933.15 |
The $0.00 Florida state income tax line is the difference that matters. A worker in California earning the same salary would also have a State Disability Insurance deduction and a California income tax deduction, lowering net pay. Maria's employer separately pays its matching Social Security and Medicare, plus the reemployment tax on the first $7,000 of her wages. Run your own numbers with the paycheck calculator.
When Florida Payroll Logic Does Not Apply
- Remote and multi-state workers: A Florida resident who physically works in another state may owe that state's income tax on wages earned there. Florida has no income tax and therefore no reciprocity agreements, so each other state's rules apply on their own terms.
- Out-of-state employers: A worker living in Florida but employed by a company in an income tax state should confirm whether that state requires withholding, because employer location can matter.
- Prior-state withholding: An employee who recently moved to Florida may still see a prior state's tax on early checks if the payroll system was not updated.
- Self-employed and 1099 workers: Independent contractors are not subject to payroll withholding and handle federal income tax through estimated payments, as described in the self-employment tax guide.
- Pre-tax benefit elections: The simplified example above assumes no 401(k) or Section 125 deductions. Those change the federal income tax base and the net pay figure.
Frequently Asked Questions
If you are a Florida employee, use the paycheck calculator to see federal withholding and FICA for your salary and pay frequency, then confirm your Form W-4 reflects your actual filing situation, since federal withholding is the only income tax on your check.
If you are a Florida employer, confirm your Florida Department of Revenue reemployment tax account and assigned rate, then model your full cost-to-hire with the employer payroll tax calculator and review the employer payroll tax obligations guide for federal deposit and filing duties.
- Florida Department of Revenue: Reemployment Tax Rate Information
- Florida Department of Revenue: Reemployment Tax
- Florida Department of Revenue: Reemployment Tax Return and Payment Information
- Florida Department of Revenue: Employer Guide to Reemployment Tax (RT-800002)
- IRS Publication 15 (Employer's Tax Guide)
- IRS Topic 751: Social Security and Medicare Withholding Rates