Florida reemployment tax is the state's unemployment tax, paid by employers only. New employers pay 2.7% on the first $7,000 of each employee's wages in a calendar year, and you become liable once you pay $1,500 in wages in a quarter or employ someone in 20 different weeks.
Florida renamed its unemployment compensation law in 2012, so the tax people still call unemployment tax is now reemployment tax. It funds reemployment assistance benefits for eligible workers. The Florida Department of Revenue has run it since 2000. This guide uses the Department's reemployment tax pages and sections 443.1215 and 443.131 of the Florida Statutes, read in October 2026.
Florida reemployment tax at a glance
| Item | Rule (as of October 2026) |
|---|---|
| Who pays | Employers only; it isn't deducted from staff pay |
| Taxable wage base | The first $7,000 paid to each employee in a calendar year |
| New employer rate | 2.7% |
| Standard rate | 5.4% |
| Lowest variable rate | 0.1% |
| Quarterly report | Form RT-6, due by the end of the month after each quarter |
| Annual rate notice | Form RT-20, mailed in mid-December |
When you become liable
Section 443.1215 says you're an employer for reemployment tax if, in the current or previous calendar year, you either:
- paid wages of at least $1,500 in a calendar quarter, or
- employed at least one person for some part of a day in 20 different calendar weeks, whether or not the weeks were consecutive and whether or not it was the same person.
The second test catches small businesses that think they're too small to count. One part-time helper on a single day a week for 20 weeks is enough.
How your rate moves after the first years
Every new employer starts at 2.7%. Section 443.131 says an employer whose record has been chargeable for benefits for at least 8 calendar quarters moves to the standard rate of 5.4%, unless experience rating varies it. Employers with stable records can earn lower rates, and the floor is 0.1%. Benefits paid to your former employees push your rate up. Wages over $7,000 for any employee in a year are excess wages and aren't taxed.
Registering and filing, step by step
- Register with the Department by the end of the month after the quarter in which you became an employer. The Department's example: if you started in January and paid more than $1,500 in wages by the end of March, register by the end of April.
- Register online through the Florida Business Tax Application, or on paper with Form DR-1.
- File the Employer's Quarterly Report, Form RT-6, by the end of the month after each quarter.
- Pay the tax on wages up to $7,000 per employee for the year.
- Display the To Employees poster, Form RT-83, where all staff can see it.
RT-6 due dates
| Quarter | Months covered | Report due by |
|---|---|---|
| 1st | January to March | April 30 |
| 2nd | April to June | July 31 |
| 3rd | July to September | October 31 |
| 4th | October to December | January 31 |
Reports are due even if you had no employees or wages to report for the quarter. If you've chosen to pay any of the first three quarters by installments, your final installment is due by the end of December. You can sign up for an email reminder each reporting period.
The E-Verify box on your RT-6
This is the part most guides leave out. Under section 448.095 of the Florida Statutes, private employers with 25 or more employees must use E-Verify to check that each new hire can work in the United States, within three business days of their first day. Florida collects proof of that through the reemployment tax system: you certify E-Verify use on your quarterly report, and the Department says certification should happen no later than the last day of the month after the quarter in which your first return of the year is due. My guide to E-Verify explains how the federal system works.
Notices you'll get in the post
- Form RT-1, Notice of Benefits Paid, arrives about two weeks after each quarter if former employees' benefits were charged to you. You have 20 days from the date on the notice to protest to the Florida Department of Commerce.
- Form RT-20, the Annual Reemployment Tax Rate Notice, arrives in mid-December with next year's rate.
- You can also get your rate by phone on 850-488-6800 at any time.
Common Florida reemployment tax mistakes
- Waiting to register until the business feels big enough, instead of the quarter after the $1,500 or 20-week test is met.
- Skipping the RT-6 for a quarter with no wages.
- Deducting reemployment tax from staff pay. It's an employer tax.
- Ignoring the RT-1 notice and missing the 20-day protest window.
- Forgetting the E-Verify certification once you reach 25 employees.
For the wider picture of how unemployment schemes work, see my guide to unemployment insurance. If you're still setting up, my Florida LLC guide covers forming the business.
My verdict
Florida reemployment tax is small per head and easy to fall behind on. Register the quarter after you first pass $1,500 in wages or hit 20 weeks with staff, file the RT-6 every quarter even when it's zero, and read every RT-1 within 20 days. Do that for 8 quarters and your rate starts to reflect your own record instead of the 2.7% everyone starts on. A clean record is the cheapest tax cut a small Florida employer can get.
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Registering as an employer is separate from the local business tax receipt that most Florida businesses need, which our Florida business license guide explains.
Frequently asked questions
What is the Florida reemployment tax rate for new employers?
It's 2.7% as of October 2026, applied to the first $7,000 of wages paid to each employee in a calendar year.
Who has to pay Florida reemployment tax?
Employers who paid at least $1,500 in wages in a calendar quarter, or employed at least one person in 20 different weeks, in the current or previous calendar year.
Do employees pay Florida reemployment tax?
No. It's paid by employers. The tax goes into the Unemployment Compensation Trust Fund to pay reemployment assistance benefits.
When is Florida Form RT-6 due?
By April 30, July 31, October 31 and January 31 for the four quarters. It's due even if you had no wages that quarter.
How long does the 2.7% rate last?
Until your record has been chargeable for benefits for at least 8 calendar quarters. After that your rate is based on your own experience, between 0.1% and 5.4% for most employers.
