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REMOTE EMPLOYEES

Hiring a remote employee in Florida

Your company is in another state and one employee lives and works from home in Florida. Which state's taxes apply, unemployment, paid leave and Florida's employer rules, each with its official source.

Facts from the official sources listed at the end of this page; the oldest was read from an archived copy dated September 13, 2026. For employers. General information, not legal or tax advice: confirm a rule with the agency before you rely on it.

Florida at a glance

Income tax
No income tax on wages
Unemployment
$7,000 wage base, 2.7% new employer
Paid leave
None
New hire report
Within 20 days

Which state's taxes apply

Work state
Florida has no income tax on wages, so nothing is withheld for Florida.Source: Florida Constitution, Art. VII, Sec. 5, Estate, inheritance and income taxes (opens in a new tab), checked October 5, 2026
Convenience rules
If your company is in Delaware, New York or Pennsylvania, the employee is assigned to an office there and works there on some days, that state taxes the days worked from home in Florida for the employee's convenience.Source: Delaware Division of Revenue, 2025 Form PIT-NON Instructions, Non-Resident Individual Income Tax Return (PDF) (opens in a new tab), checked October 6, 2026; NYS DTF, TSB-M-06(5)I, New York Tax Treatment of Nonresidents and Part-Year Residents: Application of the Convenience of the Employer Test to Telecommuters and Others (May 15, 2006, PDF) (opens in a new tab), checked October 6, 2026; PA Department of Revenue, PA Personal Income Tax Guide, Gross Compensation (opens in a new tab), checked October 6, 2026

Where to withhold: two states

Pick your company's state, the state where the employee lives and works from home, and the days a year the employee works at your office. The answer reads each state's rules from the data on these pages.

Your company is in
Employee lives and works from home in
Days a year at your office
Assigned to an employer office in New YorkMatters only in the states with a convenience rule (Connecticut, Delaware, New Jersey, New York and Pennsylvania), and only with office days there.

Income tax withholding

No state income tax withholding: neither state taxes these wages.

No New York withholding: the employee does no work in New York.

Unemployment

Florida: the employee works from home there, so the work is localized in Florida.

Simplified: resident credits, dollar tests, local taxes and a move during the year are not worked out here. Each state's rule and its source are on its page.

Unemployment

The employee works from home in Florida, so the work is localized in Florida: pay Florida unemployment tax, not your company state's.

Agency
Florida Department of Revenue (Reemployment Tax)Source: Florida Department of Revenue, Florida Reemployment Tax (opens in a new tab), checked October 5, 2026
Wage base
$7,000 Fixed by lawSource: Florida Department of Revenue, Florida Reemployment Tax (opens in a new tab), checked October 5, 2026
New employer rate
2.7% 2.7% until the employer has been chargeable with benefits for 8 calendar quarters Surcharges includedSource: Florida Department of Revenue, Florida Reemployment Tax (opens in a new tab), checked October 5, 2026

Open the account: Florida payroll tax registration

Florida has no paid leave program funded through payroll.

Florida employer rules

Employment law applies where the employee works, so these follow the employee into Florida.

Final pay
Not confirmed
Pay frequency
No state rule: Florida sets no minimum pay frequency.Source: U.S. Department of Labor, Wage and Hour Division, State Payday Requirements (revised January 1, 2023) (opens in a new tab), read from an archived copy dated September 13, 2026 (opens in a new tab)
Pay notice
No Florida law requires a written pay notice at hire; employers must post the state minimum wage notice (Fla. Stat. 448.109).Source: Florida Statutes ch. 448 Part I, Terms and Conditions of Employment (ss. 448.01-448.111), contents (2026) (opens in a new tab), checked October 5, 2026
New hire reporting
Within 20 days of the start date.Source: Florida Statutes 409.2576, State Directory of New Hires (opens in a new tab), checked October 5, 2026
E-Verify
Private employers with 25 or more employees must use E-Verify for new hires from July 1, 2023. Every public agency, and its contractors and subcontractors, must use it regardless of size.Source: Florida Statutes 448.095, Employment eligibility (opens in a new tab), checked October 5, 2026
Sick leave
No state sick leave law.Source: Florida Statutes 218.077, Wage and employment benefits requirements by political subdivisions (opens in a new tab), checked October 5, 2026

Not confirmed: no official source settled it on the check date, so none is shown.

When the employee moves

Re-check the work state and the registrations before the next payroll: a move changes which state's withholding, unemployment, paid leave and employer rules apply.

Registering your business in Florida, and whether one remote employee creates tax nexus for your company, are separate questions this page does not cover.

More on Florida

WORKLIO HCM

Payroll for employees who work from home in another state

We help open state accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you. Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, and when an agency notice arrives, you upload it and our tax team resolves it.

Remote employees in other states

Sources

The agency page or document behind each fact, as checked.

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 and for each state's rules.

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