Overview
Florida is one of nine states that does not levy a state income tax on earned wages. Florida is one of nine states that does not levy a state income tax on earned wages. This makes it an attractive state for both employers and employees, as there is no state income tax withholding to worry about on paychecks. However, employers still have responsibilities when it comes to federal taxes and state unemployment insurance.
What Makes Florida Unique: Florida has no state income tax, making it one of the most employer-friendly states for payroll. Employers are responsible for FUTA and SUTA (called Reemployment Tax in Florida).
State Income Tax (SIT)
Florida does not impose a state income tax on individual wages. This means employers do not need to withhold any state income tax from employee paychecks. Employees get to keep more of their gross pay, and payroll administrators have one fewer withholding calculation to manage.
Setup Note: Even though there is no state income tax, if you have employees who work in multiple states, you may still need to set up Florida in your payroll system to ensure multi-state withholding calculations work correctly.
Employer State Unemployment Tax (SUTA)
Even without a state income tax, Florida employers are still required to pay into the state’s unemployment insurance fund.
Your specific SUTA rate will be assigned by the state based on your company’s history with unemployment claims. New employers typically start at the default rate until they build enough experience for an individualized rate.
| Tax Type | Employer-paid (not deducted from employee wages) |
| Default New Employer Rate | 2.7% |
| Rate Assignment | Experience-rated; assigned annually by the state based on unemployment claims history |
How to Set Up Florida Payroll Withholding
Follow these steps to begin withholding Florida payroll taxes for your employees:
- Obtain your Federal EIN at irs.gov
- Register for Florida Reemployment Tax with the Florida Department of Revenue at floridarevenue.com
- No state income tax registration required
- Submit a Netchex tax team request to enable Florida Reemployment Tax (SUTA)
- Have each employee complete their tax forms with an automated onboarding task in Netchex, digitally storing tax forms
- Configure any additional tax settings in the employee profile
Once setup is complete in Netchex, the system will automatically calculate, withhold, and remit all Florida payroll taxes on your behalf.
Florida Payroll Tax Filing Deadlines
The following are general filing and deposit deadlines for Florida payroll taxes. Deadlines may vary based on your employer size and deposit frequency. Always verify current schedules at Florida Department of Revenue.
| Tax | Deposit Frequency | Typical Due Date |
| Reemployment Tax (SUTA) | Quarterly | April 30, July 31, Oct 31, Jan 31 |
Note: Deadlines are subject to change. Always confirm current requirements directly with Florida Department of Revenue at https://floridarevenue.com/taxes/taxesfees/Pages/reemployment.aspx.
Federal Taxes That Apply
While Florida keeps things simple at the state level, all standard federal payroll taxes still apply:
| Federal Income Tax (FIT) | Based on W-4 — Employee (withheld by employer) |
| Social Security (FICA) | 6.2% each — Employee and Employer |
| Medicare | 1.45% each — Employee and Employer |
| Additional Medicare | 0.9% — Employee only (wages over $200K) |
| FUTA | 6.0% (typically 0.6% after credit) — Employer only |
What This Means for Your Payroll
Running payroll in Florida is relatively straightforward. Without a state income tax, you’ll primarily focus on federal withholdings and the employer-paid SUTA contribution. The key things to stay on top of are making sure your SUTA rate is current each year and that federal withholdings are calculated correctly based on each employee’s W-4.
Resources & Links
The following official resources will help you stay current on Florida payroll tax requirements:
Frequently Asked Questions: Florida Payroll Taxes
Does Florida have a state income tax?
No. Florida does not impose a state income tax on wages.
What is Florida’s Reemployment Tax wage base?
Florida’s Reemployment Tax (SUTA) wage base is $7,000 per employee per year. Verify at floridarevenue.com.
Does Florida have local payroll taxes?
No. Florida does not have local income or payroll taxes.
What payroll taxes does a Florida employer owe?
Florida employers owe FUTA and Florida Reemployment Tax (SUTA). No state income tax withholding is required.
Disclaimer: This content is provided for general informational purposes only and does not constitute legal, tax, or accounting advice. Netchex does not provide tax or legal guidance and makes no representations regarding the accuracy or applicability of this information. Laws and regulations may change. The information on this page reflects payroll tax guidelines as of March 2026. For the most current requirements, please refer to the Resources & Links section above.
Let Netchex Handle the Complexity
Staying compliant with payroll taxes doesn’t have to be stressful. Netchex automatically calculates, withholds, and files your payroll taxes so you can focus on what matters most — your people.
Why Netchex
Choosing a partner who simplifies payroll and integrates with your HR, benefits, and time tracking systems changes everything.
Netchex stands out with:
Integrated Payroll + HR + Time & Attendance in one platform
Built-in compliance and tax automation (no surprises or lagging updates)
Transparent pricing — no hidden fees, ever
5-star support from real, U.S.-based payroll experts
Crowd 4.5 / 5 star
Google 5 / 5 star
Capterra 4.5 / 5 star
Software Advice 4.5 / 5 star
GetApp 4.5 / 5 star
Trust Radius 4 / 5 star
