Flag of Florida

Florida

North America

Running Payroll in Florida with Rippling

Florida is one of the most employer-friendly payroll states — no state income tax, no SDI, and a simple Reemployment Tax. Rippling handles federal requirements and DEO filings with minimal state-level complexity.

Compliance Complexity
Low
Understanding contractor classification rules is critical before engaging independent contractors.
Rippling Availability
Full
Understanding contractor classification rules is critical before engaging independent contractors.

Location Overview

Florida is the third most populous US state and a rapidly growing economy in technology, financial services, real estate, and tourism. No state income tax and favorable business regulations make Florida one of the top employer destinations. Florida payroll is among the simplest in the US: no state income tax withholding, no state disability insurance, and a straightforward Reemployment Tax administered by the Department of Economic Opportunity (DEO).

Florida minimum wage is set by constitutional amendment at $13.00/hour in 2024, rising to $15.00/hour by September 2026.

Entity Requirement

What You Need Before Running Payroll Here.
  • Registered to do business in Florida (FL Division of Corporations)
  • Florida Employer Account Number from FL DEO (Reemployment Tax)
  • IRS EIN
  • Workers' compensation insurance (mandatory when headcount threshold is met)

Rippling Payroll Notes

How Rippling Handles Payroll Here.

Rippling's Florida payroll module provides:

  • Federal income tax withholding (no state income tax)
  • FICA (Social Security 6.2% + Medicare 1.45%)
  • FUTA and Florida Reemployment Tax quarterly filing with DEO
  • Workers' comp threshold monitoring (4-employee trigger for non-construction)
  • Florida minimum wage tracking with scheduled annual increases

Payroll Compliance at a Glance

A quick view of the core payroll requirements, statutory rules, and operating details for this location.
Flag of Florida
US Dollar (USD)
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    Minimum Wage

    $13.00/hour (September 30, 2024). Rising to $14/hour September 2025 and $15/hour September 2026, then CPI-adjusted. Tipped employees: $9.98/hour cash wage (2024).
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    Payroll Cycle

    Bi-weekly or semi-monthly most common. No FL state-mandated pay frequency for most employers. Construction: weekly pay required.
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    Working Hours

    Federal FLSA. Overtime: 1.5× after 40 hours/week. No Florida daily overtime. No mandatory meal or rest break for adults.
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    Payroll Tax

    FL Reemployment Tax: 0.1%-5.4% on first $7,000 wages. New employer rate: 2.7%. No state SDI, no state income tax.
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    Compliance Complexity

    Low
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    Country Code

    US Dollar (USD)
  • Employer & Employee Contributions

    A side-by-side view of employer obligations and employee payroll deductions.

    Employer Contributions

    ContributionRateNotes
    FUTA0.6%Net rate on first $7,000 wages.
    FL Reemployment Tax (SUTA)0.1%–5.4%On first $7,000 wages. New employer rate: 2.7%.
    Social Security (OASDI)6.2%On wages up to $168,600.
    Medicare (HI)1.45%No wage base limit.
    Workers' Comp InsuranceVariableMandatory for non-construction with 4+ employees; construction with 1+ employee.

    Employee Contributions

    ContributionRateNotes
    Federal Income Tax10%–37%Per W-4 elections. No Florida state income tax.
    Social Security (OASDI)6.2%On wages up to $168,600 (2024).
    Medicare (HI)1.45%No wage base limit. 0.9% additional over $200,000.

    No Florida state income tax. No Florida SDI equivalent. Very similar payroll simplicity to Texas.

    Tax, Leave & Termination

    Key employment information to help you understand your obligations and Employee rights

    Income Tax Summary

    No Florida state income tax. Employees pay only federal income tax (10%-37%) and FICA. The absence of state income tax is Florida's most significant payroll characteristic and a material employee benefit relative to high-tax states.

    Leave Entitlements

    • PTO/Vacation: No Florida state minimum. Use-it-or-lose-it policies are permitted. PTO payout on termination required only if employer policy states so.
    • Sick Leave: No Florida state paid sick leave mandate.
    • FMLA: Federal FMLA at 50+ employees. No Florida state family leave beyond FMLA.

    Termination Rules

    Final Pay: No specific Florida final pay timing law beyond the next regular payday. Accrued PTO payout depends on employer policy.

    At-Will: Florida is a strong at-will state. No cause required for termination.

    Year-End Filings

    • W-2: Issued by January 31. Rippling generates and e-files.
    • FL RT-6 (Reemployment Tax): Quarterly report and payment to DEO. Q4 due January 31. Rippling generates and submits.
    • ACA (1095-C/1094-C): For 50+ employees. Rippling generates and files.

    Benefits Overview

    Statutory: Workers' comp (mandatory for 4+ non-construction employees), unemployment insurance (DEO Reemployment Tax), no state income tax.

    Market standard: Medical/dental/vision, 401(k) with 3-5% match, 10-15 days PTO, 10 paid holidays. Florida's no-income-tax advantage is a meaningful recruiting benefit. Strong employer market in Miami, Tampa, and Orlando tech corridors.

    FAQ

    Does Florida have state income tax or a state disability program?

    No. Florida has no state income tax, no state disability insurance, and no state paid family leave program. Florida payroll is very similar to Texas in simplicity — only federal income tax, FICA, and the state Reemployment Tax (SUTA equivalent) apply. Florida employees keep significantly more take-home pay vs California or New York.

    How does Florida's Reemployment Tax work?

    Florida's Reemployment Tax (formerly SUTA/SUI) ranges from 0.1% to 5.4% on the first $7,000 of each employee's wages per year. New employers pay 2.7% for the first fiscal year, then experience-rated. Filing and payment are made quarterly to the Florida DEO. Rippling calculates and files Florida Reemployment Tax automatically each quarter.

    When is workers' compensation mandatory in Florida?

    Florida requires workers' comp for non-construction employers with 4+ employees (full-time and part-time counted; officers of corporations counted). Construction employers: 1+ employee. Agricultural employers have exemptions. Workers' comp claims are administered by the Florida Division of Workers' Compensation. Rippling tracks employee count against the workers' comp threshold.

    Does Rippling handle Florida payroll?

    Yes. Rippling's Florida payroll module handles federal income tax withholding (no state income tax), FICA, FUTA, and Florida Reemployment Tax quarterly filings with DEO. Florida is one of the simpler Rippling payroll configurations. thePeopleStack configures Florida payroll including DEO account setup and workers' comp threshold monitoring.

    Related Locations

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