If you are an employer in Florida who has recently hired an employee, you will need to register for payroll taxes with the Florida Department of Revenue. This registration process ensures that you are compliant with state tax laws and able to properly withhold and remit taxes on behalf of your employees.
How Florida Payroll Registration Works
There is one payroll tax setup task you may need to complete in Florida to get your new hire on payroll for the first time. You can follow the guide below to help you get registered directly with the Florida agencies or use Mosey to do it.
Florida Reemployment Tax Setup for Corporation, LLC, LLP
As an employer in Florida, you are required to register with the Department of Revenue for reemployment tax (Unemployment Insurance tax) if: (a) You are liable for Federal Unemployment Tax, (b) Have had one or more employees in 20 different weeks within a calendar year, or (c) Have paid wages of $1,500 or more in a calendar year. You do not need to register for withholding tax as there is no personal income tax in Florida. Note: 501(c)(3) nonprofit organizations must register if they employ four or more workers for any portion of a day in 20 different calendar weeks during the current or preceding calendar year. 501(c)(3) organizations will have the choice to either pay unemployment contributions on taxable wages each quarter or elect to reimburse the Florida Unemployment Compensation Trust Fund for benefits paid to terminated employees.
- File Business Tax Application
Apply for a reemployment tax account online by completing the Business Tax Application on the Department of Revenue website. Upon approval, you will be issued a reemployment tax account number. You will also get a business partner number used across all of your tax accounts. Note: This is Florida's combined business taxes application. During the application process, you will have the option to also register for Sales & Use Tax.
- File Method of Payment Form (Nonprofits Only)
501(c)(3) nonprofit organizations who would like to opt for the reimbursable payment method must mail a completed Election of Nonprofit Organization Method of Payment (Form RT-28) to the Florida Department of Revenue, after receiving your Florida Reemployment Tax Account Number.
- Configure Payroll with Your Reemployment Information
Provide your Reemployment Account Number and your assigned Reemployment Tax rate (or reimbursable status) to your payroll provider.
