PAYROLL TAX RATES
Florida payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Florida, each with its effective date and the agency page it comes from.
Unemployment insurance
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Florida Department of Revenue (Reemployment Tax) (opens in a new tab) | Florida Department of Revenue, Florida Reemployment Tax (opens in a new tab) | |
| Taxable wage base | $7,000 | Florida Department of Revenue, Florida Reemployment Tax (opens in a new tab) | |
| Wage base set each year | No | Florida Statutes 443.1217, Wages (opens in a new tab) | |
| New employer rate | 2.7%2.7% until the employer has been chargeable with benefits for 8 calendar quartersSurcharges included | Florida Department of Revenue, Florida Reemployment Tax (opens in a new tab) | |
| Employee contribution | None | Florida Department of Revenue, Florida Reemployment Tax (opens in a new tab) | |
| When an employer becomes liable | $1,500 or more in wages in a calendar quarter, or one or more employees on some day in 20 weeks of a calendar year. Nonprofits: 4 or more employees in 20 weeks. Agriculture: 5 or more workers in 20 weeks or $10,000 cash payroll in a quarter. Household employers (private home or college club): $1,000 cash in a quarter for domestic services. Also any employer liable for federal unemployment tax, any buyer of all or part of a liable business, any employer previously liable in Florida, and government units and Indian tribes. | Florida Department of Revenue, Florida Reemployment Tax (opens in a new tab) | |
| Experience rate after | 8 calendar quarters | Florida Statutes 443.131, Contributions (opens in a new tab) | |
| FUTA credit reduction | Not yet set | US DOL, FUTA Credit Reductions (opens in a new tab) |
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | None | Florida Constitution, Art. VII, Sec. 5, Estate, inheritance and income taxes (opens in a new tab) | |
| Withholding rates | No income tax | Florida Constitution, Art. VII, Sec. 5, Estate, inheritance and income taxes (opens in a new tab) | |
| Supplemental wages | None | Florida Constitution, Art. VII, Sec. 5, Estate, inheritance and income taxes (opens in a new tab) | |
| Reciprocity | None | Florida Constitution, Art. VII, Sec. 5, Estate, inheritance and income taxes (opens in a new tab) | |
| Employee's withholding form | None | Florida Constitution, Art. VII, Sec. 5, Estate, inheritance and income taxes (opens in a new tab) | |
| Local income taxes | No | Florida Constitution, Art. VII, Sec. 5, Estate, inheritance and income taxes (opens in a new tab) |
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $15.00 | FloridaCommerce, Florida's Minimum Wage, updated September 30, 2026 (PDF) (opens in a new tab) | |
| Tipped employees, cash wage | $11.98 | FloridaCommerce, Florida's Minimum Wage, updated September 30, 2026 (PDF) (opens in a new tab) | |
| Rises with inflation | Yes | Florida Constitution, Art. X, Sec. 24, Florida minimum wage (opens in a new tab) | |
| Local rates | No local minimum wages: Fla. Stat. 218.077(2)(a) bars cities and counties from requiring employers to pay a minimum wage other than the state or federal one. | Florida Statutes 218.077, Wage and employment benefits requirements by political subdivisions (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
| Item | Value | Effective | Source |
|---|---|---|---|
| State program | None | Florida Statutes 218.077, Wage and employment benefits requirements by political subdivisions (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From 4 employeesConstruction: from the first employee | Florida Statutes 440.02, Definitions ('employment') (opens in a new tab) | |
| State fund | None; private insurers | Florida Statutes 440.02, Definitions ('employment') (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in Florida
Employer taxes and contributions on one employee's pay in Florida, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
Pay$
Pay frequency
- Employer taxes and contributions per check
- $252.70
- First check of the year
- Cost per check
- $2,560.39
- Pay included, first check
- Cost per year
- $64,821.00
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Florida unemployment | 2.7% on the first $7,0002.7% until the employer has been chargeable with benefits for 8 calendar quarters | $62.31None after check 4 | $189.00 | Florida Department of Revenue, Florida Reemployment Tax (opens in a new tab) |
| Employer taxes and contributions | $252.70 | $4,821.00 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,560.39 | $64,821.00 |
Checked on October 5, 2026. Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
A new employer pays 2.7% until the employer has been chargeable with benefits for 8 calendar quarters. The tax applies to the first $7,000 of each employee's wages a year.
No. Florida has no state income tax on wages, so no Florida tax is withheld for work done there.
$15.00 an hour.
No. Florida has no state paid family or medical leave program funded through payroll.
WORKLIO HCM
Payroll taxes calculated, deposited and filed in every state
Worklio HCM calculates, deposits and files payroll taxes in every state and locality, city, county and school district taxes included, and rates and rules update without you noticing. We help open state accounts when you hire somewhere new. Payroll and HCM for companies with 50 to 50,000+ employees.
Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- Florida Department of Revenue, Florida Reemployment Tax (opens in a new tab)
- Florida Statutes 443.1217, Wages (opens in a new tab)
- Florida Statutes 443.131, Contributions (opens in a new tab)
- US DOL, FUTA Credit Reductions (opens in a new tab)
- Florida Constitution, Art. VII, Sec. 5, Estate, inheritance and income taxes (opens in a new tab)
- FloridaCommerce, Florida's Minimum Wage, updated September 30, 2026 (PDF) (opens in a new tab)
- FloridaCommerce, Florida Minimum Wage (opens in a new tab)
- Florida Constitution, Art. X, Sec. 24, Florida minimum wage (opens in a new tab)
- Florida Statutes 218.077, Wage and employment benefits requirements by political subdivisions (opens in a new tab)
- Florida Statutes 440.02, Definitions ('employment') (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.