Florida Reemployment Tax

The Florida Reemployment Tax is a state payroll tax imposed on employers to fund the Reemployment Assistance Program. This program provides temporary financial assistance to eligible unemployed workers, helping them bridge the gap while they search for new employment. The tax collected is used to pay reemployment benefits and administer the program, thus supporting both the unemployed and the overall economy.

Who Must Pay the Florida Reemployment Tax?

The Reemployment Tax in Florida applies to most employers who have employees working in the state. Specifically, the tax must be paid by:

• Employers with a quarterly payroll of $1,500 or more in any calendar quarter.
• Employers who employ one or more individuals for any portion of a day in 20 different calendar weeks during the current or preceding calendar year.
• Agricultural employers with 10 or more employees for at least one day during 20 different calendar weeks in the current or preceding calendar year.
• Domestic employers who pay cash wages of $1,000 or more in any calendar quarter.
• Nonprofit organizations meeting the 501(c)(3) criteria and having four or more employees for at least one day in 20 different weeks during the current or preceding calendar year.

How to Pay the Florida Reemployment Tax?

Paying the Florida Reemployment Tax involves several steps:

1. Employers must first register with the Florida Department of Revenue. This can be done online through the Department’s website.
2. Employers must file quarterly reports using Form RT-6, the Employer’s Quarterly Report. This form details the wages paid to employees and calculates the tax due.
3. Payments can be made online through the Department of Revenue’s e-Services portal or by mail. Electronic payments are encouraged for efficiency and record-keeping.
4. The initial tax rate for new employers is 2.7% on the first $7,000 of wages paid to each employee. After the first 10 quarters, the rate is adjusted based on the employer’s experience rating, which considers factors such as the amount of benefits paid to former employees and the employer’s taxable payroll.

Florida Reemployment Tax Exemptions

Certain exemptions apply to the Reemployment Tax in Florida, which can relieve some employers from paying the tax. Exemptions include:

• Nonprofit organizations that do not meet the criteria for required coverage.
• Governmental entities.
• Independent contractors and sole proprietors who do not have employees.
• Employees of a sole proprietor who are the spouse, child, or parent of the owner.
• Certain agricultural laborers and domestic workers under specific conditions.

Due Dates for Florida Reemployment Tax

The Florida Reemployment Tax is reported and paid every quarter. Employers must file their reports and make their payments by the following due dates: