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Navigating Florida Payroll Taxes
While federal payroll obligations are essential, Florida employers must also comply with Florida’s state-level reemployment (unemployment) tax and child-support/new-hire reporting requirements. This guide covers everything employers need for Florida New Hire Reporting and Quarterly Reemployment Tax Reporting, including the special RT-6-series forms.
Florida New Hire Reporting (New Hire / Independent Contractor Reporting)
New Hire Reporting is a legal requirement for employers in Florida to report information about newly hired employees/independent contractors to the Florida New Hire Reporting Center after the employee/independent contractor has been hired.
Additionally, New Hire Reporting is also used to prevent fraud in public assistance programs, workers’ compensation, and reemployment assistance.
Who must report
All Florida employers must report newly hired and rehired employees. The state also requires reporting of independent contractors who are paid $600 or more in a calendar year (the law expanded reporting to include independent contractors). This applies to in-state and out-of-state employers with employees performing services in Florida.
What to report
When reporting a new hire, the employer must provide:
- Employer information: Federal Employer ID Number (FEIN), Business name, address, and contact details.
- Employee or independent contractor information: Full name, address, Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
- Date of Hire: the first day the employee performed services for wages, or the contract start, or the first payment for contractors.
When to report
Within 20 calendar days of the employee’s date of hire. For independent contractors, report within 20 calendar days of the contract start date or the date of the first payment. The department also allows two bi-monthly electronic submissions that are 12–16 days apart for employers who report electronically.
How to report
There are a variety of ways to report newly hired or rehired employees and independent contractors. The Child Support Program offers options for reporting online, electronically, by mail, or fax.
1. Online (Recommended):
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Use the Florida New Hire Reporting Center (Child Support Services for Employers) to submit new-hire records online, including single entry and bulk/FTP/CSV/Excel layouts. The portal supports service-bureau and
employer uploads.
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2. File Upload / FTP / Excel layout:
The site provides an Excel submission template and FTP options for batch reporting (useful for payroll providers/
large employers).
3. Fax:
- Download the Florida New Hire Reporting Form.
- Complete the form and fax it to (888) 854-4762.
- Keep a copy of the fax confirmation for your records.
4. Mail:
Complete the New Hire Reporting Form and mail it to:
Florida New Hire Reporting Center
PO Box 6500
Tallahassee, FL 32314-6500
Use certified or trackable mail for proof of delivery.
New Hire Reporting Penalties
Florida does not impose a specific late reporting penalty for new hires; the state focuses on compliance, but you must report within 20 days to the Florida Department of Revenue (DOR) New Hire Reporting Center
Corrections
Corrections to previously filed new hire reports are handled through the New Hire portal.
Form RT-6: Employer’s Quarterly Report, Reemployment Tax &
Wage Reporting
Florida requires employers liable for reemployment tax to file wage and tax reports every calendar quarter using Form RT-6. But there are additional specialized quarterly-reporting forms for other situations.
Who Must File
All employers liable for the Florida reemployment tax are required to file Form RT-6.
A registered employer that had no employees or paid no wages during the quarter must still complete, sign, and return Form RT-6.
Forms & When to Use Them
| Forms | Purpose / When Used |
|---|---|
| RT-6 — Employer’s Quarterly Report |
The standard employer quarterly wage & tax report for reemployment tax and wages paid in Florida. Use this form for routine reporting of wages and taxes for in-state employees. |
| RT-6NF — Employer’s Quarterly Report for Out-of-State Taxable Wages | Used when an employer pays wages to employees for services performed out-of-state (outside Florida), but those employees also worked in Florida for the same employer during the reporting quarter. If you have out-of-state taxable wages plus Florida wages for an employee, you must attach RT-6NF along with the RT-6 front page. Do not use RT-6NF if a worker “customarily performs services on a continuing basis in more than one state” — in that case, you must contact DOR for a reciprocal coverage agreement instead of using RT-6NF. |
| RT-6EW — Employer’s Quarterly Report for Employees Contracted to Governmental or Nonprofit Educational Institutions | Used when wages are paid to employees contracted to governmental agencies or nonprofit educational institutions under certain arrangements. The DOR includes RT-6EW in its list of quarterly report forms for eligible employers. |
What to Report
- RT-6: Total gross wages paid during the quarter, taxable wages (after excess wages over taxable wage base), number of covered employees, and detailed employee-level information (name, SSN, wages).
- RT-6NF: For each employee with out-of-state wages, report Florida wages (if any) and out-of-state taxable wages (year-to-date). Include in RT-6 totals the Florida wages and taxable Florida wages. The out-of-state wages are listed separately on RT-6NF, but RT-6NF must be submitted along with the RT-6.
- RT-6EW: Use when paying wages to employees contracting with governmental or nonprofit educational institutions — report wages and taxable wages as required for reemployment tax. (The DOR lumps this in with regular quarterly reports for qualified employers.)
When to file
Form RT-6 must be filed and the tax due paid, if applicable, no later than the last day of the month following the end of the quarter: April 30, July 31, October 31, and January 31.
If the last day of the month falls on a Saturday, Sunday, or state or federal holiday, your report must be filed and the tax due paid on the next business day.
How to File
You have several filing options to file Form RT-6.
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Electronic (e-File & Pay): (recommended):
Employers who had 10 or more employees in any quarter of the prior state fiscal year (July 1–June 30) are required to file and pay electronically via the DOR’s e-Services File & Pay portal.
Use the DOR’s File & Pay website to submit RT-6, including imports via flat file or XML (per DOR’s specifications) or manual entry. This also applies when RT-6NF or RT-6EW is required.
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Paper filing (if permitted):
If not required to e-file, employers may file paper versions of RT-6 (and if needed, attach RT-6NF or RT-6EW), sign and mail them along with a payment check (if tax due).
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How to pay (Deposit & Payment)
According to the Florida DOR, employers have several options for paying the reemployment tax due under RT-6 (and related reemployment-tax returns).
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Electronic Payment via DOR’s e-Services (File & Pay) portal
- Employers log in using their reemployment-tax account number (or FEIN) and password/credentials provided by DOR upon enrollment. Learn more
- After submitting wage data (or if paying without submitting new wage data), you can choose to pay via ACH/e-check (debit or credit) through the portal.
- For the payment to be considered timely, the electronic payment must be initiated and a confirmation number received by 5:00 p.m. Eastern Time (ET) on the business day before the due date.
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Paper Payment (Check) — for eligible employers
- Employers not required to e-file/e-pay (e.g., smaller employers who did not meet the DOR threshold for mandatory e-file) may pay via paper check. In that case, they would file the paper RT-6 (or other form) and mail the check with the form.
- The check should be made payable per DOR instructions and include the employer’s RT account number.
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Installment Payment Option (for certain quarters)
- For the first three quarters of each calendar year, employers may opt to pay their RT-6 tax in installments.
- To elect the installment plan, you must timely file RT-6, pay at least the minimum installment amount for that quarter, plus a one-time $5 installment fee per calendar year, in the quarter when you first choose installments.
- If you choose installments, subsequent quarterly payments must still be submitted on time. The installment plan is not available for the fourth quarter — the full tax due is payable by the regular quarterly deadline.
Penalties
- A late filing penalty of $25 for every 30 days (or fraction) that a quarter’s report is late. Interest accrues on unpaid tax at Florida’s published rate.
- If you are required to e-file (10+ employees) but instead submit by non-approved means, the penalty is $25 + $1 per employee (up to a maximum of $300) for the report; and $25 per remittance for failure to pay electronically.
Form RT-6 Corrections
Use RT-8A, Correction to Employer’s Quarterly or Annual Domestic Report, to correct previously filed RT-6, RT-6NF,
or RT-6EW.
- If you are required to file electronically (per DOR rules), you must file corrections electronically via the DOR File & Pay portal — do not mail a paper RT-8A.
- If you are not required (or currently opting out) of e-file, you may submit a paper RT-8A.
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| Forms | Price per Form* |
|---|---|
| Withholding Form (Form RT-6) | $5.95 |
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Frequently Asked Questions
Do I have to report independent contractors as new hires in Florida?
Yes, if you pay an independent contractor $600 or more in a calendar year, you must report them to Florida’s New Hire Reporting Center within 20 calendar days of the contract start or the first payment (whichever is earlier). Florida updated its rule to include certain contractors. Link to the DOR portal and the contractor guidance so employers can follow the exact field and timing requirements.
When exactly must I submit a new-hire report for a newly hired employee (or contractor)?
File the new-hire report within 20 calendar days of the employee’s first day of work — or within 20 days of the contract start/first payment for contractors. Electronic filers may use two bi-monthly electronic submissions (12–16 days apart) instead of individual reports. Use the New Hire portal or the PDF form.
What is the taxable wage base for RT-6, and when do wages become “excess” (not subject to tax)?
For RT-6, the reemployment tax applies only to the first $7,000 of wages paid to each employee in a calendar year. Wages beyond $7,000 are considered “excess wages” and are not taxable for that employee for the rest of the year.
So when you prepare RT-6, report the gross wages on all employees, but under “Taxable Wages”, enter only up to the first $7,000 per employee (minus any prior quarters’ taxable wages).
Do I still need to file RT-6 even if I paid no wages during the quarter, or all wages were in excess of $7,000?
Yes. The rules require every liable employer to file a quarterly RT-6 even if no wages were paid, or if all wages are excess and no tax is due.
In that case, you’ll enter “0” for taxable wages and tax due, but you still must submit the form by the due date, and sign/certify it (or e-file if required).
Which quarterly form do I use if some wages are paid out-of-state (RT-6NF) or if employees are under educational/nonprofit contract (RT-6EW)?
- Use RT-6 as the main quarterly return.
- Attach RT-6NF if an employee earned out-of-state taxable wages in the same quarter (RT-6NF reports the out-of-state wages along with RT-6 totals).
- Use RT-6EW for employees contracted to governmental or nonprofit educational institutions when that special reporting applies. Submit these along with RT-6 according to DOR instructions (e-file if required).
If I made a mistake on an RT-6 (wages, SSN, or missing employee), how do I correct it?
File a correction using RT-8A (Correction to Employer’s Quarterly or Annual Domestic Report). If you’re required to e-file, you must submit corrections electronically via the DOR File & Pay portal. For non-e-file employers: complete and mail the paper RT-8A with corrected amounts and payment (if tax is due).
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