Florida Payroll and Sales-Tax Compliance Calendar

Key takeaway: Track federal payroll deposits, employer returns, Florida reemployment reports and Florida sales-tax filings separately. A return deadline and an electronic payment cutoff can fall on different dates.

This article is part of our guide to Florida sales and use tax.

This calendar covers ordinary deadlines during 2026 and the reporting of 2026 activity in early 2027. Match it to the business’s actual accounts, filing frequencies and deposit status. Special disaster relief or an approved filing arrangement can change an otherwise applicable date.

Florida sales-tax filing frequency

Use the frequency assigned by Florida DOR. Its published annual sales-tax collection bands are:

These are tax-collection bands, not gross business revenue. Contact DOR to request an eligible frequency change rather than silently changing the calendar. Registered filers generally must submit a return for every assigned period, including periods with no tax due. See Florida DOR’s sales-tax filing guidance.

Sales-tax calendar for 2026 reporting periods

Florida returns and payments are due on the first of the month following the reporting period and become late after the 20th, subject to weekend and holiday adjustments. The table shows the last ordinary timely filing date. Electronic payments have an earlier initiation cutoff: complete the payment and obtain confirmation by 5 p.m. Eastern on the listed date.

The 2026 payment cutoffs follow DOR’s 2026 electronic payment calendar, DR-659. January 2027 dates apply the ordinary filing and preceding-business-day rules; check the 2027 calendar and any relief notices before that payment.

For example, the May 2026 return remains timely through Monday, June 22. Electronic payment confirmation is required by Thursday, June 18, because June 19 is a federal holiday. Filing on June 22 does not make a payment initiated that day timely.

Quarterly filers use the March, June, September and December rows for their respective quarters. Semiannual filers use June and December; annual filers use December. The same January 20, 2027 filing date therefore covers a December monthly, fourth-quarter, second-half or full-year 2026 return, according to the account’s assignment.

For the beginning of the 2026 filing cycle, December 2025 monthly, fourth-quarter, second-half and annual returns had a January 20, 2026 timely filing date, with electronic payment confirmation by January 16. Always retain the reporting year alongside the deadline.

Federal payroll deposit rules

For a standard Form 941 filer, the 2026 lookback period is July 1, 2024 through June 30, 2025. Reported tax of $50,000 or less generally means monthly deposits; more than $50,000 means semiweekly deposits. Form 943/944 situations have different lookback rules. Pay frequency does not determine deposit status.

• Monthly: deposit tax on the month’s wage payments by the following month’s 15th, adjusted for nonbusiness days.
• Semiweekly: Wednesday–Friday paydays generally deposit by the following Wednesday; Saturday–Tuesday paydays by the following Friday. Apply the additional holiday rules.
• $100,000 next-day rule: if accumulated tax reaches $100,000 on any day within a deposit period, deposit by the next business day. Test before nonrefundable credits. A monthly depositor becomes semiweekly the next day for the rest of that year and the following year.

The $100,000 test is not limited to one paycheck date. Deposit periods differ for monthly and semiweekly filers. See IRS Publication 15, section 11 for these rules and authorized electronic payment methods.

Calendar the actual deposit date and the selected payment system’s cutoff. Retain the confirmation showing the employer’s EIN, form, period and effective payment date. A payroll provider’s withdrawal from your bank is not itself proof of an agency deposit.

We cover Florida New Hire Payroll Setup in a companion article, “Florida New-Hire Reporting and Payroll Setup Checklist.”

2026 quarterly returns: Form 941 and Florida RT-6

The ordinary Form 941 and Florida RT-6 filing dates coincide for these quarters, but they are separate returns filed with different agencies. Federal payroll deposits usually occur before the Form 941 deadline.

The Form 941 extension is the 10th day of the second month following the quarter, adjusted for weekends and holidays, when the full required tax was deposited on time. It does not postpone deposits or extend the Florida return. See the Form 941 instructions.

Florida RT-6 is ordinarily quarterly, including required zero-wage reports. DOR allows qualifying installment payments for the first three quarters, subject to timely wage reporting, the required installment and the annual fee; do not treat installments as permission to file late. Eligible domestic employers may elect an annual reporting option under separate conditions. See DOR’s reemployment filing and payment rules.

For fourth-quarter 2025 returns filed in 2026, the ordinary Form 941 and RT-6 deadline was February 2, 2026. Florida electronic payment confirmation was due January 30; the qualifying Form 941 extended filing date was February 10. The 2026 Florida payment dates are supported by DR-659; recheck the 2027 calendar for the fourth-quarter 2026 payment.

See “Florida Reemployment Tax and Form RT-6: Employer Essentials” for more on Florida Reemployment Tax and Form RT-6.

FUTA, W-2 and 1099-NEC year-end dates

FUTA follows its own deposit rules. Carry forward undeposited FUTA of $500 or less during the first three quarters. Once the accumulated amount exceeds $500 at quarter-end, deposit by the last day of the following month, adjusted for weekends and holidays. At year-end, $500 or less may be deposited or paid with Form 940 by its ordinary due date. Review any credit-reduction adjustment. See the Form 940 instructions.

The ordinary January 31 deadlines shift because January 31 is a Saturday in 2026 and a Sunday in 2027. Sources: IRS Publication 509, the 2026 W-2/W-3 instructions and 1099-MISC/NEC instructions. Do not apply the payroll-return deposit-based extension to W-2s or 1099-NECs. Other 1099 forms can have different deadlines.

Build the calendar around actual registrations

Before scheduling filings, confirm sales-tax registration, employer accounts, tax notices and electronic filing access. Establish who prepares each return, who approves it, who authorizes payment and who checks acceptance. Test access before a deadline and account for bank or provider processing time.

Florida does not impose individual income tax, as DOR explains. A Florida employer can nevertheless have payroll registration or withholding obligations in another state where an employee works or resides. Identify those locations before treating a Florida-only calendar as complete. Corporate income tax, industry-specific taxes and owner estimated taxes require their own calendars when applicable.

Reconcile amounts and retain evidence

Gross wages, employee net pay, employer-tax expense and tax deposits are different amounts. Reconcile each tax liability from its opening balance, current payroll accruals and actual payments. Investigate differences by pay date, tax type and return period.

Likewise, sales-tax collections are ordinarily a liability owed to the state, rather than sales revenue. Match taxable and exempt sales, use tax, credits and prior payments to the return. An agency payment that settles a recorded liability is not a second operating expense.

• Federal employment-tax records: generally at least four years after the tax is due or paid, whichever is later, under 26 CFR 31.6001-1.
• Florida reemployment records: five years following the calendar year in which services were performed, as explained in DOR’s reemployment reporting tutorial.
• Florida sales-tax records: at least three years after the return was filed or required to be filed, whichever is later, with longer periods possible for missing or substantially incorrect returns or underpayments. See DOR’s business guide.

Keep returns, acknowledgments, payroll registers, invoices, exemption support and reconciliations accessible. Some credits, benefit records or unresolved disputes require longer retention.

If a deadline was missed

Identify the exact return or deposit, amount and period. Verify whether a scheduled payment actually settled and whether the agency applied it correctly. File missing accurate returns and address overdue payments promptly; investigate a notice separately from any request for penalty relief. A late payment alone does not establish that the filed tax amounts need amendment.

For help organizing the accounting and tax work, contact CPA Firm South Florida to confirm the engagement’s forms, periods and responsibilities. Add calendar reviews when payroll grows, a filing frequency changes, employees move or a provider changes.

Frequently asked questions

Does every Florida business file sales tax monthly?

No. Follow the filing frequency assigned by Florida DOR. Request a change if eligible; do not switch to quarterly or annual filing based only on your own estimate.

Can I wait until the return deadline to deposit federal payroll taxes?

Only if a specific payment-with-return exception applies. Ordinary monthly, semiweekly and next-day deposit rules can require payment before the quarterly return is due.

Is an electronic payment on the Florida return deadline always timely?

No. The payment generally must be completed and confirmed by 5 p.m. Eastern on the preceding business day. Use the official DR-659 calendar for the tax and payment month.

Does an outsourced payroll provider remove the need to review confirmations?

No. Assign responsibility for deposits and returns, then retain and review the filing and payment confirmations for the correct employer and tax period.