Florida Reemployment Tax (Unemployment Tax): Complete Guide
Florida has no corporate income tax for most pass-through entities and no personal income tax — but every employer owes Florida Reemployment Tax on the first $7,000 of each employee's wages. Miss it and the Department of Revenue files a tax warrant against the business and personally against officers.
Florida Reemployment Tax (formerly 'unemployment tax') is paid by employers on the first $7,000 of wages per employee each year. New employers pay 2.7%; experienced employers pay 0.10% to 5.4% based on their layoff history. Returns (Form RT-6) are due quarterly — April 30, July 31, October 31, and January 31. Florida has no corporate income tax for S-corps, LLCs, partnerships, or sole proprietors, but C-corps owe Florida corporate income tax at 5.5%.
Who Owes It
- Every Florida employer that paid $1,500+ in wages in any calendar quarter, or had 1+ employees for 20+ weeks in a year
- Agricultural employers paying $10,000+ in any quarter or employing 5+ workers for 20+ weeks
- Domestic employers (household help) paying $1,000+ in any quarter
- Nonprofit 501(c)(3) employers with 4+ workers for 20 weeks (may elect reimbursement instead of contributions)
- Successor employers who buy or merge with an existing Florida business (experience rating transfers)
Filing Details
- Due date
- Quarterly: April 30, July 31, October 31, January 31. Annual reconciliation not required (each quarter stands alone).
- Minimum tax
- 0.10% rate for the most stable experienced employers — about $7 per employee per year.
- Maximum / rate
- 5.4% — about $378 per employee per year. New employers default to 2.7% (~$189/employee).
- How to file
- Online at floridarevenue.com via Reemployment Tax Online. Paper Form RT-6 still accepted but not recommended.
- Payee
- Florida Department of Revenue — Reemployment Tax. Payment via e-check, ACH credit, or credit card.
Most Common Problems
The patterns we see most often when clients come to us with Florida Reemployment Tax (Unemployment Tax) problems.
1. Misclassifying workers as 1099 contractors
The Florida DOR audits aggressively for worker misclassification. Reclassification produces back tax, 10% penalty per quarter, and interest going back the full statute (typically 3 years, 6 with fraud). Misclassification audits often spawn parallel federal Section 530 / SS-8 cases.
2. Successor liability after asset purchase
Buyers of a Florida business inherit the seller's reemployment tax experience rating — including a high rate from layoffs. Many buyers also inherit unpaid tax warrants because the DOR can attach successor assets under Fla. Stat. § 213.758.
3. Tax warrants filed against officers personally
Under Fla. Stat. § 443.171, corporate officers can be held personally liable for unpaid reemployment tax. The DOR routinely files tax warrants in county records that act as judgments against personal assets.
4. Joint accounts and common paymasters
Multi-entity employer groups using a single PEO or common paymaster often misallocate wages between entities. This produces double-taxation in one entity and a missing-return assessment in another.
How to Fix It: Step-by-Step Resolution
The same playbook our attorneys use when a new client walks in with Florida Reemployment Tax (Unemployment Tax) delinquency.
- 1
Pull a Statement of Account from the Florida DOR
Request the full RT account history showing every assessed quarter, penalty, interest, and warrant filed. Discrepancies between what was reported and what is assessed are common.
- 2
File all missing RT-6 quarterly returns
Even quarters with zero wages must be filed as zero returns. The DOR computes 'estimated assessments' for missing quarters that are nearly always overstated.
- 3
Negotiate penalty waiver under Fla. Admin. Code 73B-10.026
Florida grants reasonable-cause penalty waiver for first-time offenders and for cases involving illness, natural disaster, or reliance on advice. Submit a written abatement request with documentation.
- 4
Request an installment agreement with the DOR
Florida offers stipulated time payment agreements typically up to 36 months. The DOR will require a financial statement (Form DR-225) and current compliance on all open quarters.
- 5
Address worker classification with a Section 530 federal parallel
If the DOR is reclassifying contractors as employees, file a parallel federal IRS Section 530 / SS-8 request — winning federally creates strong precedent for the Florida appeal.
Penalties & Consequences
Late filing: $25 per month or fraction (capped at $300) per quarter. Late payment: 10% penalty per quarter plus 1% per month interest until paid. Failure to file: 10% per month, up to 50%. Filed tax warrants accrue interest at the Florida judgment rate (currently 5.93% for 2024).
Why a Tax Attorney (Not Just Your Registered Agent)
Florida reemployment-tax cases routinely bundle with federal payroll tax (Form 941), federal worker classification (SS-8), Florida sales tax, and personal officer liability under Fla. Stat. § 443.171. A tax attorney can coordinate the federal and state defense — worker classification, penalty abatement, installment agreement, and warrant release — in one engagement rather than fighting each silo separately.
Frequently Asked Questions
Does Florida have a state income tax for businesses?+
Florida has no personal income tax. C-corporations pay Florida corporate income tax at 5.5% (with a $50,000 income exclusion). S-corps, LLCs taxed as partnerships, and sole proprietors owe NO Florida income tax — but every employer owes Florida Reemployment Tax regardless of entity type.
What's the current Florida new-employer reemployment tax rate?+
New employers pay 2.7% for the first 10 quarters. After that, the rate is recalculated based on the employer's benefit charges and taxable payroll — the 'experience rating.' Stable employers can drop to 0.10%; employers with frequent layoffs hit the 5.4% maximum.
Can Florida hold me personally liable for unpaid reemployment tax?+
Yes. Under Fla. Stat. § 443.171(7), a corporate officer or LLC manager who is responsible for collecting or paying reemployment tax and willfully fails to do so can be held personally liable for the full assessment plus penalties and interest. The DOR files tax warrants in county records as judgments against personal assets.
How long does the Florida DOR have to assess back reemployment tax?+
The standard statute is 3 years from the later of when the return was due or filed. With a substantial understatement (>25%), the statute is 6 years. There is no statute when no return was filed or in cases of fraud.
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Tax Attorney | Civil and Criminal Tax Controversy & Litigation Specialist
Gregory McCauley Jr. is an experienced tax attorney who has personally represented more than 1,000 clients in matters ranging from civil tax controversy and IRS examinations to criminal tax defense, U.S. Tax Court litigation, and complex business disputes. His practice is built on a foundation his clients describe as rare in the tax resolution industry: genuine attention to detail, direct attorney access, and a willingness to litigate when the IRS refuses to be reasonable.
Don’t Overpay Florida. Don’t Wait for Forfeiture.
Our tax attorneys resolve Florida Reemployment Tax (Unemployment Tax) delinquency, federal corporate tax exposure, and officer personal liability in one coordinated strategy.
Call (877) 829-5267