State guide
How to Register for Florida Payroll Taxes
Let a dedicated tax manager file your Florida DR-1 for reemployment tax and follow up until your account number arrives, or use the step-by-step guide below.
Last updated:
At a glance
1 agency: Department of Revenue
1 application: Form DR-1
No state income tax withholding
2.7% new-employer rate
Done for you
Rather hand off the DR-1?
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In Florida that means your reemployment tax account, followed up until the Department of Revenue issues the number.
- One named person handles your DR-1 start to finish
- We prepare and submit the registration with you
- We follow up with the Department of Revenue and send your number ready for payroll
- You stay focused on running the business
Hands-on help from a real person you can call or email. Use it on its own or alongside managed payroll.
Quick answer
Florida payroll tax registration at a glance
Florida has no personal income tax, so there is no state withholding account. The one state payroll tax registration is for reemployment tax (Florida's name for state unemployment tax), and the Florida Department of Revenue (DOR) runs it. You register on the Florida Business Tax Application, Form DR-1, online or on paper.
DOR decides whether you are liable and assigns a seven-digit reemployment tax account number. A new Florida employer pays 2.7% on the first $7,000 of each employee's wages.
Who registers
When Florida requires you to register
These liability tests come from DOR's Employer Guide to Reemployment Tax.
| Employer type | You are liable for Florida reemployment tax when, in the current or prior year, you |
|---|---|
| Most businesses | Pay $1,500 or more in wages in a calendar quarter, or have at least one employee for some part of a day in 20 different weeks |
| Household (domestic) employers | Pay $1,000 or more in cash wages for domestic services in a calendar quarter |
| Agricultural employers | Pay $10,000 or more in cash wages in a calendar quarter, or employ 5 or more workers in 20 different weeks |
| 501(c)(3) nonprofits | Employ 4 or more people in 20 different weeks |
| Others | Acquire all or part of a liable business, or are liable for federal unemployment tax (FUTA) |
- Corporate officers who perform services for the corporation are employees, whether or not they are paid. If an officer reports zero wages but takes a significant distribution, DOR may reclassify the distribution as wages.
- LLC members follow your federal classification. Members who perform services for an LLC classified as a corporation are employees of the LLC.
- No income tax withholding registration. Florida levies no personal income tax on residents (Florida Constitution, Article VII, Section 5). You still withhold federal income tax and FICA.
The DR-1
How to register for Florida reemployment tax
The same Florida Business Tax Application registers you for reemployment tax and any other Florida taxes your business owes.
- Get your federal EIN first. The DR-1 asks for it.
- Choose a route. Register online with DOR, or complete the paper DR-1 and mail it to Account Management MS 1-5730, Florida Department of Revenue, 5050 W Tennessee St, Tallahassee FL 32399-0160.
- Complete the employee section. Tell DOR how many employees you have or expect, your quarterly wages and your employer type.
- Sign the declaration. The paper DR-1 is signed by a person authorized by an officer or director, under penalty of perjury.
- Watch for your account number. If DOR finds you liable, it assigns a seven-digit reemployment tax account number.
When
DOR expects a new business to report its first employment in the month after the calendar quarter in which employment begins. Quarterly reports alone do not register you; the DR-1 does.
Payroll agents
If a payroll agent will file for you, the DR-1 asks for the agent's name, address, phone, email and federal preparer tax identification number (PTIN).
The shortcut
A detailed DR-1 and follow-up with the Department of Revenue
Florida has one agency for payroll tax, but the DR-1 asks a lot, and corporate officers count even without pay.
On your own
- DR-1 questions answered on your own
- Officer and liability rules to work through
- Tracking the account number yourself
With your PayAdvisors tax manager
- Your tax manager prepares the DR-1 with you
- Department of Revenue follow-up handled for you
- Your number delivered, ready for payroll
Hand it to your tax manager.
Checklist
What the DR-1 asks for
Gather these before you start the application.
- Legal name of the business and any trade name (DBA)
- Mailing address and the physical address of each Florida location, including the county
- Date of first taxable activity and a NAICS code for each business activity
- For each officer, director or managing member: name, title, home address, phone and the last four digits of the Social Security number
- Number of employees you have or expect, and wages paid or expected in a calendar quarter
- Employer type: regular, nonprofit, domestic, agricultural, Indian tribe or crew chief
- Payroll agent details, if you use one
- If you bought a business: the prior owner's name, FEIN, Florida tax number and the date of the acquisition
What comes back
What you receive from DOR
Florida has one payroll tax account, so expect one number.
- Reemployment tax account number. Seven digits, assigned once DOR determines you are liable. Use it with your FEIN on every report and payment.
- Tax rate notice (RT-20). DOR mails rate notices to contributing employers each year. You can also see your rate in the Reemployment Tax eFile and Pay website.
- No state withholding ID. Florida has no personal income tax, so payroll needs only this one state account.
Rates
Florida reemployment tax rates for 2026
Rates apply to the first $7,000 of each employee's wages each year.
| Item | 2026 figure |
|---|---|
| New-employer rate | 2.7%, until you have reported for 10 quarters |
| Taxable wage base | $7,000 per employee per year |
| Rated range, 2026 | 0.1% ($7 per employee) to 5.4% ($378 per employee) |
| State income tax withholding | None |
Reemployment tax is paid by the employer and is not deducted from employee pay.
Gotchas
Florida registration mistakes we see
Most of these cost money or time only after the first few payrolls.
- Waiting for a state withholding number. Florida does not have one. Reemployment tax is the only state payroll account.
- Filing a quarterly report instead of registering. DOR says an RT-6 alone does not register you. Submit the DR-1.
- Paying the S corp owner only in distributions. DOR treats corporate officers as employees even without pay, and may reclassify a significant distribution as wages.
- Skipping a report. A late RT-6 costs $25 for each 30 days or part of 30 days it is late.
- Filing on paper after you grow. If you had 10 or more employees in any quarter of the last state fiscal year (July through June), you must file and pay electronically. Missing that costs $25 per report plus $1 per employee, and $25 per payment.
- Counting owners out of workers' comp. Florida counts corporate officers and LLC members toward the employee thresholds for workers' compensation coverage.
Beyond DOR
Other Florida employer requirements
These are separate from the DR-1 but start with your first hire.
- Workers' compensation. Non-construction employers with 4 or more employees, and construction employers with 1 or more, must carry coverage. Corporate officers and LLC members count. See the Florida Division of Workers' Compensation.
- New hire reporting. Report every new hire and rehire within 20 days of the hire date, through DOR Services for Employers.
- E-Verify. Private employers with 25 or more employees must verify new hires through E-Verify within three business days after the first day of work.
- Minimum wage. $15.00 an hour from September 30, 2026 through December 31, 2027. Tipped employees must get a direct wage of at least $11.98.
- Poster. Display the reemployment assistance Notice To Employees (RT-83) where your workers can see it.
After you register
Your Florida filing calendar
Once your account is open, these filings repeat every quarter and year.
- Employer's Quarterly Report (RT-6): due by the end of the month after each quarter: April 30, July 31, October 31 and January 31.
- Electronic payments: start them by 5 p.m. ET on the business day before the due date to count as on time.
- Installments: employers who file and pay on time can spread tax due in the first three quarters into installments, with a $5 fee once a year.
- Rate protests: written, within 20 days of the mailing date printed on your RT-20.
- Domestic-only employers: can apply to report annually on the RT-7, due January 1 and late after January 31.
Official links
Official Florida links
Agency sites for forms, filing and help.
Florida registration questions
Does Florida have state payroll income tax withholding?
No. Florida has no personal income tax, so the only state payroll registration is for reemployment tax with the Department of Revenue.
Which form registers a Florida employer?
The Florida Business Tax Application, Form DR-1. You can complete it online or on paper; the same application covers other Florida taxes such as sales tax.
What is reemployment tax?
It is Florida's name for state unemployment tax. Since 2012 the program has been called reemployment assistance, and DOR registers employers, collects the tax and assigns rates.
When do I have to register?
DOR expects a new business to report its first employment in the month after the quarter in which employment begins, so register as soon as you start paying wages.
I am the only employee of my S corporation. Do I register for Florida reemployment tax?
Usually yes. DOR treats corporate officers as employees, even without pay. A dedicated tax manager can handle the Florida registration for you as part of our S corp payroll package.
What is the new-employer reemployment tax rate in Florida?
2.7%, on the first $7,000 of each employee's wages, until you have reported for 10 quarters.
Do I need workers' compensation insurance in Florida?
If you are outside construction and have 4 or more employees, yes; in construction, 1 or more. Corporate officers and LLC members count toward those numbers.
What is Florida's minimum wage now?
$15.00 an hour from September 30, 2026, with a $11.98 direct wage for tipped employees.
How is registration priced?
Most states issue two IDs, one for withholding and one for unemployment insurance. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this tax advice?
No. This page is a general guide to Florida's registration process, based on Department of Revenue and other official sources. For advice on your own situation, talk to your CPA or tax advisor.
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Next step
Get your Florida account set up
A dedicated tax manager files your DR-1, follows up with the Department of Revenue until your number arrives and hands it over ready for payroll. Share your first payroll date to get started.
About this guide
Last verified and sources
Last verified October 26, 2026 against the Florida Department of Revenue, Division of Workers' Compensation, FloridaCommerce and the Florida Constitution. This guide is general information, not tax or legal advice.
Related
- State payroll tax registration (all states)
- 2026 state payroll tax rates (all states)
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- Payroll setup for new businesses
- Payroll tax filing and compliance
- S corp payroll
- S corp payroll setup checklist
Sources
- Florida Department of Revenue, Reemployment Tax
- Florida DOR, Employer Guide to Reemployment Tax, RT-800002 (R. 03/25) (PDF)
- Florida DOR, Florida Business Tax Application, Form DR-1 (R. 01/26) (PDF)
- Florida DOR, Instructions for Form DR-1, DR-1N (R. 01/26) (PDF)
- Florida DOR, Reemployment Tax Rate Information
- Florida DOR, Reemployment Tax Return and Payment Information
- Florida DOR, Reemployment Tax for Limited Liability Companies
- Florida DOR, Online Business Tax Registration
- Florida DOR, Reemployment Tax Employer Brochure, RT-800058 (PDF)
- Florida Constitution, Article VII, Section 5
- Florida DOR, New Hire Reporting (Services for Employers)
- Florida Department of Financial Services, Workers' Compensation Coverage Requirements
- FloridaCommerce, Florida Minimum Wage
- Florida DOR, Notice To Employees, RT-83 (PDF)