Key takeaway: A correct Florida RT-6 starts with wages paid during the quarter and each employee’s year-to-date wage history. Reconcile the employee detail, use the employer’s assigned rate, and retain separate evidence that the return was filed and the tax was paid.
This article is part of our guide to small-business payroll and worker classification.
Florida reemployment tax is an employer obligation supporting the state’s unemployment compensation system. The quarterly wage report and the tax calculation serve different purposes: an employee can have reportable wages even when no further Florida reemployment tax is due on those wages. This guide explains the checks a small-business employer should complete before submitting Form RT-6.
Confirm which employer and workers belong on the report
For general employment, liability commonly begins when an employer has at least $1,500 of wages in a calendar quarter, employs at least one person for part of a day in 20 different weeks, or is liable for federal unemployment tax. The current or preceding calendar year matters. Agricultural, domestic, nonprofit and governmental employers have separate coverage rules; a small payroll does not by itself establish an exemption. See Florida DOR’s reemployment tax overview.
Use the legal employer’s Florida account and federal identification number. A worker’s invoice, contract label or receipt of Form 1099 does not settle employee status. Review the actual relationship and Florida’s coverage rules. An LLC’s legal form also does not establish how every owner or worker must be treated for payroll. Resolve classification questions before copying the payroll software’s default settings.
Confirm whether the account is a taxpaying or reimbursing employer. Certain nonprofits, governmental entities and tribes can reimburse benefit charges instead of paying tax calculated from a rate; they still submit wage reports. The example below assumes an ordinary taxpaying employer. DOR’s Employer Guide to Reemployment Tax explains the distinction.
Reconcile wages paid, gross wages and taxable wages
Report wages in the quarter paid, rather than the quarter earned. Include covered bonuses, back pay and taxable noncash compensation, as applicable. A former employee who receives a reportable payment still belongs in that quarter’s wage detail. An employee roster limited to people currently working can therefore omit required wages. DOR’s employer guide explains payment-period reporting.
Florida’s taxable wage base is the first $7,000 per employee per calendar year. Gross wages, excess wages and taxable wages are separate amounts. For covered wages in a straightforward Florida-only payroll, taxable wages for the quarter are the smaller of the quarter’s wages or the unused portion of that employee’s annual base. Excess wages are the remaining covered gross wages. The base is not $7,000 per quarter or one $7,000 allowance for the entire business. See section 443.1217, Florida Statutes.
Use year-to-date data when an employee transfers between locations, changes payroll systems or is rehired. Wages paid by an unrelated earlier employer generally do not reduce your base. Qualifying predecessor wages and wages your business reported to another state can affect the calculation; confirm the applicable reporting treatment before applying a credit. Retain the supporting wage history instead of entering an unexplained adjustment.
A second-quarter example
Assume all wages below are covered Florida wages, there are no predecessor or out-of-state adjustments, and the employer’s assigned rate is 2.7%.
| Employee | First-quarter gross wages | Second-quarter gross wages | Second-quarter excess wages | Second-quarter taxable wages |
|---|---|---|---|---|
| Maya | $5,000 | $4,000 | $2,000 | $2,000 |
| Nico | $8,000 | $3,000 | $3,000 | $0 |
| Lea | $0 | $2,500 | $0 | $2,500 |
| Total | $13,000 | $9,500 | $5,000 | $4,500 |
The second-quarter tax is $4,500 × 0.027 = $121.50. Maya uses the last $2,000 of her base; Nico has already exceeded the base; Lea has $2,500 of taxable wages. If Nico’s second-quarter payment is a covered bonus after leaving employment, that does not remove it from gross wages.
The example’s rate is an assumption. Florida’s initial rate is generally 2.7%, but experience ratings, transfers and other account circumstances matter. Use the applicable rate notice for the year and employer, rather than copying a prior-year percentage. DOR publishes rate information and successor-employer rules.
For accrual bookkeeping, the example creates $121.50 of employer payroll-tax expense and a $121.50 reemployment-tax payable. Paying it reduces that liability and cash; it does not create a second expense. Reconcile the payable account to returns, payments, adjustments and any outstanding notices.
Check employee counts separately from wage detail
The monthly employee-count entries cover full-time and part-time covered employees who performed services during, or received pay for, the payroll period including the 12th of each month. They are not simply the number of names in the quarter’s wage file. Review employee names, Social Security numbers, gross wages and taxable wages against the source payroll records. DOR’s August 2026 RT-6 filing guide shows the current employee-count and wage-detail screens.
Before submission, compare employee totals with the report summary. Investigate differences by employee and pay date. For a payroll-provider change, check that the opening year-to-date balances include payments made through the previous provider and that neither provider duplicates the same quarter’s filing.
Use the current filing system and retain both confirmations
DOR introduced its new reemployment-tax filing system on August 24, 2026. Its official login page provides current access options, including the existing user ID and password and an alternative using the reemployment-tax account number and FEIN/ITIN. Direct File, formerly SecureNet, has separate registration requirements; its setup should not be confused with ordinary manual filing.
Select the correct employer, form, return type and reporting period. Complete the wage detail and applicable certifications, calculate the report, review the summary and submit it. Save the return confirmation. Then complete the payment steps and save the separate payment confirmation, amount and debit date. An uploaded file or saved draft is not evidence of a filed return. The DOR filing guide shows these separate stages.
DOR limited access to historical records in the former system through September 30, 2026. Keep your own copies; older history may not appear automatically in the new system. The login page links Form DR-841 for requesting copies of previous returns when needed.
Calendar the return and electronic-payment deadlines
Ordinary quarterly RT-6 returns are timely through April 30, July 31, October 31 and January 31, with the next-business-day rule for weekends and legal holidays. Electronic payments generally must be initiated and confirmed by 5 p.m. Eastern time on the preceding business day. Check the specific period against DOR’s return and payment instructions and 2026 electronic-payment calendar.
For example, the third-quarter 2026 return is timely through Monday, November 2. The electronic-payment initiation cutoff is Friday, October 30, at 5 p.m. Eastern. Setting a reminder only for the return date can miss the payment cutoff.
Employers with 10 or more employees in any quarter of the preceding state fiscal year, July 1 through June 30, must generally file and pay electronically, including corrections. Continue required zero returns while the account is active. Qualified domestic employers may elect annual RT-7 filing; do not switch without meeting DOR’s conditions. Late reports can incur $25 for each 30 days or fraction, and late tax can accrue interest. See DOR’s filing rules.
This connects to “Florida Payroll and Sales-Tax Compliance Calendar” — see it for the details.
Handle certifications and corrections explicitly
Covered private employers with at least 25 employees and public employers must address the annual E-Verify certification on their first reemployment-tax return filed in the calendar year. That is not necessarily the first-quarter return. Florida DOR says a third-party representative cannot certify on the employer’s behalf; the appropriate owner, officer, partner or member must do so. See the employer guide’s E-Verify section and section 448.095.
Correct an already-filed report through the applicable RT-8A process for the affected period. A never-filed quarter needs its original report. Explain the error and retain the corrected employee calculations; do not quietly net an earlier quarter’s error into current wages. An earlier wage change can also affect later quarters’ remaining taxable bases, so recompute those before deciding which corrections are needed. DOR explains the correction process in its return instructions.
Keep a reviewable quarterly file
Keep the payroll register, employee-level year-to-date calculation, rate notice, submitted report, payment evidence and correction correspondence together. Florida’s employment-record rule generally requires retention for five years following the calendar year in which services were rendered. Other payroll and tax rules may require longer retention. See Florida Administrative Code Rule 73B-10.032.
Assign someone to review unresolved differences and verify the bank debit after payment. If assistance is needed, contact CPA Firm South Florida to confirm the scope of payroll reconciliation, return preparation or Florida DOR notice work before engaging the firm.
Frequently asked questions
Does the $7,000 wage base reset every quarter?
No. It applies separately to each employee for the calendar year. Continue reporting covered gross wages after the employee reaches the base; the excess is excluded from taxable wages. Rehiring the same employee during that year does not start a new base.
Does submitting RT-6 also pay the tax?
Do not assume it does. Retain the return confirmation, complete the payment process, and verify the payment amount, debit date, confirmation and bank settlement.
Can a payroll preparer make the employer’s E-Verify certification?
Florida DOR says third-party representatives cannot certify on the employer’s behalf. Arrange for the appropriate owner, officer, partner or member to make the certification when required.