Withholding Requirements:

* Register as employer by filing Form DR-1 (Application to Collect and/or Report Tax in Florida). To apply online click here

• No Withholding Tax
• Withholding Method = none
• Supplemental Rate = none

Local Taxes:

none

State Unemployment Insurance (SUI):

Report quarterly wages and contributions by filing Form UCT-6 (Employer’s Quarterly Tax Report) and Form UCT-6 (Employer’s Quarterly Tax Report) by last day of month following end of quarter: To file online click here

Wage base is $7,000 for 2019

Rates range from 0.10% to 5.40% in 2019
Participants in the short-time compensation program are subject to rate 1% above the maximum.
New employers use 2.7% for 2019
Benefit ratio formula

State Disability Insurance (SDI):

none

State Labor Laws:

Minimum wage - $8.46 per hour on 1/1/2019
Termination Pay - no provision.

New Hire Reporting:

Employers must report hiring, rehiring, and return reporting to work within 20 days of the first day of work on form W-4 (or equivalent) to:

Florida New Hire Reporting Center
P.O. Box 6500
Tallahassee, FL 32314-6500
(888) 854-4791, (888) 854-4762 (fax)

To report online click here

Remit withholding for child support to:

State Disbursement Unit
P.O. Box 8500
Tallahassee, FL 32314-8500
877-769-0251

To report online click here

Reciprocal states:

None