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Florida Payroll Tax Guide 2023: Laws, Taxes, and more

File your taxes with confidence using our expertly curated resources. Below is the latest on Florida payroll taxes, rates, policies, and more.

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Running Payroll in Florida: A Step-By-Step Guide

Regarding payroll, in addition to federal guidelines, Florida businesses must meet specific local and state requirements. This guide will outline the payroll process for Florida-based businesses with employees.

1. Setting Up Your Business

Before registering with the state of Florida, businesses must have a federal Employment ID Number (EIN) and an Electronic Federal Tax Payment System (EFTPS) account.

Setting Up Your Business

How to Apply for an Employer Identification Number (EIN)

The application process for EINs is managed by the IRS. To apply digitally, follow the instructions below:

  1. Determine Your Eligibility
    Principal businesses in the United States or U.S. Territories can file for an EIN online through the IRS. To apply, the person applying must have a valid Taxpayer Identification Number (SSN, ITIN, EIN).

    Applicants are limited to one EIN per responsible party per day. Per the IRS, "The 'responsible party' is the person who ultimately owns or controls the entity or exercises ultimate effective control over the entity. Unless the applicant is a government entity, the responsible party must be an individual (i.e., a natural person), not an entity."
  2. Complete Online Application
    Businesses must complete the IRS's digital application to properly request an EIN. To view the application, click here.

    Applications must be completed in one session, as there is no option to save or return at a later time. Sessions that are inactive for more than 15 minutes will expire.
  3. Submit Online Application
    After completing and submitting the online application, applicants will immediately receive their EIN. 

    The IRS recommends businesses download, save, and print their EIN confirmation notice.

How to Enroll into the Electronic Federal Tax Payment System (EFTPS)

The application process for the EFTPS is managed by the IRS, To apply digitally, follow the instructions below:

  1. Begin Enrollment
    To start, visit http://eftps.gov and click “Enroll
  2. Accept the Privacy Act and Paperwork Reduction Act
    From the enrollment tab, complete the first step (“Start”) by reviewing the Privacy Act and Paperwork Reduction Act. After reading, check the box next to “I accept the Privacy Act and Paperwork Reduction Act.”

    To continue, select “Business” under the “Enroll me as:” prompt.
  3. Complete Enrollment Form
    Note: If you used a coupon in the past two years or if your business is less than a year old, you are pre-enrolled in EFTPS (per EFTPS.gov)

    Complete the Enrollment form by filling in each section with the appropriate information – EIN, business name/location, contact information, and payment information.

    Click the “Review” button to continue.
  4. Review Enrollment Form
    Before submitting, review the EFTPS form to ensure all information is accurate.

    Click the “Complete” button to continue.
  5. Complete Enrollment Form
    You will receive confirmation for submitting your EFTPS enrollment application on this screen. Within seven business days, you will receive your PIN in the mail.

    This PIN is used for logging in to your business's EFTPS account.

2. Register with the Florida Department of Revenue

Register your business

After receiving your EIN and EFTPS account, your business must register with the Florida Department of Revenue before conducting business activities subject to Florida's taxes and fees. To register a new business, fill out the Florida Business Tax Application (online or paper form DR-1) and submit it to a Department of Record Service Center.

If you previously submitted a Florida Business Tax Application to the Department and hold an active certificate of registration or reemployment tax account number (if you have employees), you may use the Application for Registered Businesses to Add a New Florida Location (Form DR-1A) to register.

The Form DR-1 must be completed to register to collect, report, and pay the following taxes, surcharges, and fees:

  • Communications services tax
  • Documentary stamp tax
  • Gross receipts tax on dry-cleaners
  • Gross receipts tax on electrical power and gas
  • Lead-acid battery fee
  • Miami-Dade County Lake Belt fees
  • Rental car surcharge
  • Reemployment tax
  • Prepaid wireless E911 fee
  • Sales and use tax
  • Severance taxes (solid mineral, gas, sulfur, and oil production)
  • Waste tire fee

Registering with the Florida Department of Revenue online

  1. To register online, visit https://floridarevenue.com 
  2. On the homepage, select "Forms and Publications" then "Account Management and Registration"
  3. Select the form DR-1, and follow the given instructions to complete the application
  4. After review, submit the form
  5. Retrieve your certificate number(s) after three business days.

Registering with the Florida Department of Revenue by mail

  1. To register by mail, download and open the DR-1 form from the Florida revenue website.
  2. Complete the form, ensuring all requested information is included
  3. Bring or mail the completed application to your nearest taxpayer service center, or mail it to:


For more details on registering with the Florida Department of Revenue review, Instructions for Completing the Florida Business Tax Application (DR-1).

Identification Numbers

The Internal Revenue Service (IRS) requires any business that has employees and any partnership, corporation, nonprofit organization, trust (except certain revocable trusts), or estate to have a federal employer identification number (FEIN). You will need this number to register with the Department. For more information, visit the IRS website at irs.gov.

If you are a sole proprietor (individual business owner) or an individual who is the sole member of a limited liability company, you will need your social security number (SSN) to register with the Department of Revenue. If you are not eligible to obtain a social security number, you must provide a Visa number issued by the United States Department of State.

When you register with the Department of Revenue, you are issued a business partner number as a unique identifying number for your business. The number will be located on the back of your certificate of registration.

3. Set Up Payroll

How a payroll is set up will differ by business and industry. The main decisions are:

  • Payment method (direct deposit or paper check)
  • Pay periods (weekly, bi-weekly, semi-monthly, or monthly)

To learn more about managing your company's payroll in-house or with a service, click here.

4. Collect Employee Payroll Forms

During onboarding, all new employees need to submit the following documents to confirm their eligibility to work in the US and to be compliant with state and federal employment regulations:

  • W-4 – Employee’s Withholding Certificate, for federal tax purposes
  • I-9 – Employment Eligibility Form
  • Disability self-identification form (for businesses that work with government entities)
  • Direct Deposit Authorization (if applicable)

As Florida doesn't have a separate W-4 form, you can use the standard federal W-4 form to collect your employees' tax information.

Note: All employees must complete their I-9 verification no later than their first day of work. I-9 forms must be stored for three years after the hire date, one year after employment ends, or whichever is later.

5. Collect, Review, and Approve Timesheets

For hourly and salary non-exempt employees, businesses must collect, review, and approve all timesheets within the appropriate time frame. Timesheets can be in paper or electronic forms.

To easily manage timesheets, businesses can utilize time and attendance solutions such as CAVU HCM.

Combining software and concierge services, CAVU's payroll solution eliminates errors and improves the employee experience without extra stress on your operation. Led by experts on all local, state, and federal policies and regulations, CAVU helps manage every part of your payroll process, including time and attendance, yearly filings, tax credit applications, and more.

To review pay period guidelines for the state of Florida, click here.

6. Calculate Payroll, Pay employees

To pay employees for their timesheets, businesses must first calculate their payrolls. To calculate and pay your employees in Florida, follow the six steps below:

Pay your employees
  1. Calculate Total Time Worked for Period for Each Employee
    To calculate pay and manage your payroll and taxes, you will first need to calculate the number of hours worked by each employee for the pay period. How you calculate and manage hours worked will depend on your business's specific needs and if your employees are paid by the hour or salary, and whether they are exempt or non-exempt.

    Follow the appropriate step below.

    Note: Employers must classify their employees correctly according to the Fair Labor Standards Act ("FLSA") or risk costly compliance violations. Misclassifying employees as exempt from overtime (when they are non-exempt) is one of the most common Fair Labor Standards Act (FLSA) violations and a focal point for government enforcement.

    For Salaried Employees
    The Fair Labor Standards Act (FLSA) establishes minimum wage, overtime pay, recordkeeping, and youth employment standards affecting private and Federal, State, and local government employees. Salaried employees are often considered exempt from FLSA requirements, including overtime pay, and therefore only need to be paid one set amount per pay period.

    Generally, salaried employees are expected to work a minimum of 40 hours per week and are paid a fixed amount regardless of the number of hours they work. As a result, they rarely need to track or fill out timesheets, providing businesses with a simple and streamlined way to calculate payroll.

    To decide the exemption status of an employee, use the U.S. Department of Labor's online duties test.

    For Non-Exempt Salaried Employees
    If Florida employees are considered non-exempt from FLSA requirements, they are entitled to overtime pay for any hours worked over 40 per week (consecutive seven-day period). Non-exempt employees must fill out timesheets detailing the hours they worked each day.
    To calculate and pay non-exempt salaried employees, start by reviewing the employee or employees' timesheets for the pay period. Next, total the number of hours worked for all employees and determine the applicable overtime rate (which may differ for each employee, depending on their hourly wage and the number of hours they worked over 40 per week). Finally, multiply the total number of hours worked by the overtime rate and add that amount to each employee's regular pay.

    For Hourly Employees
    Calculating payroll for hourly employees is generally simpler than calculating payroll for non-exempt salaried employees.
    Using a timesheet, clocked hours, or other timekeeping systems, record the number of hours worked for each employee for the pay period. Next, multiply the number of hours worked by the employee's hourly wage to calculate their total pay for the period. Regardless of the payroll frequency, this should be done weekly to ensure accurate and timely payroll.

    Calculating Gross Pay
    Gross pay is the total amount owed to an employee per pay period. It typically includes a combination of hourly wages, overtime, and other additional compensation, such as tips, commissions, and bonuses.
    To calculate gross pay for hourly employees, start by multiplying the hours worked by the employee's hourly wage. Then, add any overtime pay to the total amount and include any additional compensation (such as tips or commissions) added in.

    Gross Pay = (Hourly Rate)(Hours Work) + [Overtime Pay (Hourly Rate x 1.5 x Overtime hours)]

  2. Total Payroll Deductions
    Per federal regulations, employers must subtract payroll deductions for taxes and other expenses from employees' gross pay to calculate an employee's net pay. That includes both pre-tax and post-tax deductions.

    The most common pre-tax deductions include:
    • Retirement contributions - IRA accounts, 401(k), 403(b)
    • Insurance premiums - health, vision, dental, life
    • Wage garnishments - court-ordered deductions, for employees who fail to repay debt
    • Union dues (if applicable)

    Many other eligible payroll deductions may be taken from an employee's gross pay, depending on their specific situation. Regardless of the type of deduction, always be sure to get the employee's consent before withholding any portion of their pay.

  3. Calculate Total Payroll Taxes
    Employee Taxes
    To calculate the total payroll taxes owed by the employee, you will need to know the percentage of income that must be withheld from federal, state, and local income.

    For federal income taxes, use the employee's IRS Form W-4 to determine their withholding allowances.

    Below are the types of taxes that will be withheld:

    Before calculating total taxes, you must first consider any pre-tax deductions. This will reduce the amount of income on which taxes are calculated. Doing so is simple: subtract the employee's total pre-tax deductions from their gross pay.

    Note: there is no state income tax in Florida.

    Employer Taxes
    Along with calculating the withheld taxes for your employee, you must also calculate the employer taxes that will be calculated based on your total payroll.
    The following is a list of payroll-related taxes required for businesses in the state of Florida:
  4. Subtract Deductions and Taxes from Gross Pay
    To determine each employee’s net pay, simply subtract total deductions and total taxes from gross pay.

    Net Pay = Gross Pay - (Post-Tax Deductions + Tax Deductions)

  5. Distribute Employee Paychecks
    Florida has no state-mandated requirement for when and how often employees must be paid. However, federal law mandates that each employee who is exempt from the overtime provisions of the federal Fair Labor Standards Act (FLSA) must be paid at least once a month; others must be paid at least twice a month. Semi-monthly pay periods must contain as nearly as possible an equal number of days.

    Once you have calculated an employee's net pay, you can distribute their paycheck according to your company's regular pay schedule. This may be weekly, bi-weekly, or monthly, depending on the needs of your business and the preferences of your employees.

7. Pay and File Payroll Taxes with Florida and Federal Government

To stay in compliance with federal and state tax laws, you must submit payment for payroll taxes regularly and file payroll tax documentation using the appropriate paper or electronic tax forms. 

For more information on federal or state tax forms, click the appropriate link below:

For additional information, use the resources below.

For assistance on federal forms, employers can contact the IRS at 1-800-829-1040 or http://www.irs.gov.

For assistance on Florida state forms, employers can use the following methods:

Florida State Contact Information

Taxpayer Assistance


Property Tax Oversight Assistance

1- 850-717-6570

Internet Address


8. Document and Store Payroll Records

While Florida does not have specific laws or regulations regarding retaining payroll records, per the Fair Labor Standards Act (FLSA), you must record, document, and store employee records for at least three years.

For each employee, the following information is required to be recorded and stored:

  • Employee's full name and Social Security Number
  • Address, including zip code
  • Birth date
  • Sex and occupation
  • Time and day of the week when an employee's work week begins 
  • Hours worked each day
  • Total hours worked each workweek
  • Basis on which employee's wages are paid (e.g., "$9 per hour", "$440 a week", "piecework")
  • Regular hourly pay rate
  • Total daily or weekly straight-time earnings
  • Total overtime earnings for the workweek
  • All additions to or deductions from the employees’ wages
  • Total wages paid each pay period, date of payment, and the pay period covered by the payment

9. Complete Year End Payroll Tax Reports

By January 31st of each year, employers in Florida are required to issue to employees and file W-2 forms, which summarize their total earnings and taxes paid over the course of that year. For contractors, you should issue and file a 1099 form, which summarizes your business earnings from that contractor.

W-2s for each employee are usually completed by the payroll software and show important information, including annual earnings, deductions, taxes withheld, and other information the employee needs to file their state and federal income tax returns. 

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Florida Payroll Laws, Taxes, and Regulations

Unlike most other states, Florida does not have a personal income tax. Therefore, if you have a small business with employees who work in Florida, you won't need to withhold state income tax on their wages. However, you will still need to withhold Federal Income Tax for employee compensation, wages, and salaries.

Withholding agents are responsible for their appropriate taxes, even if they fail to withhold from their employees. 

The following section will overview the State of Florida's payroll and tax requirements, which all withholding agents must adhere to.

For more information, visit https://www.stateofflorida.com/taxes/

1. FICA and Employment Taxes

Established by the federal government under IRC section 3121(a), the Federal Insurance Contributions Act (FICA) requires all businesses to deduct federal taxes from employees' wages. Unlike individual taxes, FICA is paid by both the employer and employee, typically at 7.65% of taxable wages to the IRS. 

Unless specifically excluded by statute, all forms of payment (cash, check, deposit, etc.) are considered taxable. The same rule applies to types of base pay, such as hourly, weekly, piecework, and more.

While nearly all forms of payment are included in FICA's policies, the following types of compensation are exempt:

  • Wages paid after an employee’s death
  • Wages paid to disabled employees who collect Social Security disability insurance benefits
  • Expense reimbursements for driven mileage
  • Retirement contributions by employer

The Social Security Administration establishes the maximum taxable wage for FICA each year. For 2023, this amount is $160,200, which is an increase of 13,200 from $147,000 in 2021.

2. State Withholding

Fortunately for Florida business owners and workers, Florida does not have a state income tax.

3. Unemployment Insurance Taxes

The reemployment tax is a payroll tax dedicated to funding the state's Unemployment Compensation Trust Fund, which provides temporary financial assistance through reemployment assistance benefits to eligible claimants.

Typically ordered on the state level, the federal government can administer unemployment insurance during periods of crisis, such as the COVID-19 pandemic. Similar to other taxes, all businesses contribute to funding unemployment insurance through their tax contributions.

In Florida, an employer is liable to pay reemployment tax if it meets any of the following conditions:

  • At least one quarterly payroll totaling $1,500 or more (including wages for both full and part-time employees) in a calendar year.
  • One or more employees for a day (or portion of a day) during any 20 weeks in a calendar year.
  • Nonprofit organization as defined in Section 3306(c)(8) of the Federal Unemployment Tax Act and Section 501(c)(3) of the Internal Revenue Code and four or more employees for a day (or portion of a day) during any 20 weeks in a calendar year.
  • An agricultural employer with five or more workers for a day (or portion of a day) during any 20 weeks in a calendar year or a $10,000 cash payroll in any calendar quarter.
  • Private home or college club that paid $1,000 cash in a quarter for domestic services in a calendar year.
  • All or part of a liable business purchased or the combination of existing payroll/employment, and that of the business purchased meets the liability criteria.
  • Liable for federal unemployment tax.
  • Previously liable for reemployment tax in the State of Florida.
  • State, county, city, or joint governmental unit.
  • An Indian tribe or tribal unit.

The initial tax rate for new employers is .0270 (2.7%), which is applied to the first $7,000 in wages paid to each employee during a calendar year. Any amount over $7,000 for the year is excess wages and is not subject to tax. For more information about the tax rate, review the Reemployment Tax Rate Information webpage.

Note: employers must post a notice regarding state unemployment claims in a shared space for all employees to see. The poster (Form RT-83), also available in Spanish (Form RT-83SP), provides basic information on filing an unemployment claim and the benefits available.

4. Employee Classifications

Incorrectly classifying a Florida-based employee as an independent contractor, freelancer, or intern can result in significant fines and penalties. Misclassification is a common mistake, especially for smaller employers who may be unfamiliar with the requirements of FICA, unemployment insurance, and reemployment tax.

To determine whether an employee should be classified as a W-2 employee, employers should consider the following factors:

  • Degree of control over the work performed.
  • The extent of financial investment in equipment and other materials used to perform tasks.
  • Relationship between the work performed and the employer's core business functions.
  • The extent to which the work is integral or indispensable to the overall business operations.
  • Level of skill and specialization required to perform the work.
  • The extent to which the worker's efforts are integrated into the overall business operations.
  • Degree of permanence in the relationship between the worker and the employer.
  • The extent to which indefinite and open-ended employment is contemplated.

If any of these factors indicate that the worker should be classified as an employee, employers are strongly encouraged to seek proper counsel to ensure that they comply with all applicable laws and regulations.

State Minimum Wage

The introductory overview addresses minimum wage laws for Florida payroll

1. State Minimum Wage Law: 2023

On September 30, 2022, Florida's minimum wage increased to $11.00 from $10, which is more than the federal minimum wage of $7.25. In November 2020, voters decided to raise the minimum wage gradually through 2026 to $15 an hour. The Florida minimum wage will increase to $12 in September of 2023. Each year will see a $1 increase until 2026, when the minimum wage will reach $15.

In addition to the minimum wage described above, the Federal Fair Labor Standards act defines special minimum wage rates applicable to certain types of workers. You may be paid under the Florida minimum wage if you fit into one of the following categories:

  • Florida Under 20 Minimum Wage - $4.25 - Federal law allows any employer in Florida to pay a new employee who is under 20 years of age a training wage of $4.25 per hour for the first 90 days of employment.
  • Florida Student Minimum Wage - $9.35 - Full-time high school or college students who work part-time may be paid 85% of the Florida minimum wage (as little as $9.35 per hour) for up to 20 hours of work per week at certain employers (such as work-study programs at universities).
  • Florida Tipped Minimum Wage - Employees who earn a certain amount of monthly tips may be paid a lower cash minimum wage ($7.98 per hour) but must earn at least $11.00, including tips every hour.

2. Local Minimum Wage Law: 2023

There are no current local minimum wage laws in Florida. However, in 2018, Miami Beach commissioners wanted to boost the city's minimum wage to $13.31 an hour by 2021. In 2019, two courts ruled against the city, and the state Supreme Court decided not to hear the case. Therefore, at this time, there is no local minimum wage law in effect.

Additional State Regulations

The introductory overview addresses the following topics

1. State Pay Stub Laws

Currently, no federal law requires businesses to provide pay stubs, leaving the regulations to each state. In Florida, employers are not required to provide employees with a pay stub detailing their hours worked, wages earned, taxes withheld, and other pertinent information.

Pay stub legislation in Florida instead defaults to federal laws under the Fair Labor Standards Act (FLSA). However, many employers in Florida choose to provide pay stubs for the convenience of their employees.

2. Minimum Pay Frequency

The state of Florida doesn't have any laws regulating when or how often an employer must pay employees their wages.

Thus, employers have the freedom to set their own payment schemes.

Here are the most common pay frequency schemes:

  • Weekly — Employees are paid once a week (52 paychecks per year)
  • Biweekly — Employees are paid every other week (26 paychecks per year)
  • Semi-monthly — Employees are paid twice a month (24 paychecks per year)
  • Monthly — Employees are paid once a month (12 paychecks per year)

Regardless of frequency, pay dates must be consistent. Payment can be made via cash, check, direct deposit, or a payroll card account.

3. Overtime Regulations

Florida doesn't have laws specifically regulating how overtime pay is calculated or paid. Instead, the federal standard applies throughout the state. Therefore, all nonexempt Florida employees must be paid one-and-a-half times their regular pay rate for any time worked past 40 hours in a workweek.

An important thing to know is who doesn't qualify for overtime pay. The state follows federal regulations on defining four very vague categories: professional, executive, computer employees, administrative employees, and outside sales. The Department of Labor (DOL) has a duties test that can help employers determine who meets these exemption criteria.

Another important thing to note is that you're not automatically exempt from overtime pay if you're a “salaried" employee. According to federal law, to stipulate that salaried employees who still qualify for overtime pay must:

  • Receive less than $684 per week
  • Receive less than $35,568 per year
  • Receive less than $1,043 per week for employees in the motion picture industry
  • Make under $107,432 per year for “highly-compensated employees”.

Note: Highly-compensated employees own more than 5% of a company, and the $107,432 limit can be achieved through a weekly salary (at or above the $684 minimum) along with commissions, bonuses, and other compensation outside of their weekly base pay.

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State HR Laws that Affect Payroll

The introductory overview addresses the following topics

1. Florida New Hire Reporting

In 1998, state and federal laws were passed requiring employers to report certain information about newly hired and rehired employees. For Florida employers, these reports are sent to the Florida New Hire Reporting Center (NHRC) with the Florida Department of Revenue.

In Florida, employers must submit new hire reports within 20 days after an employee is hired, rehired, or returns to work. If you have multiple new hires in a month and are submitting electronic files, these files must be submitted in two monthly transmissions, not more than sixteen days apart. In general, any employee that fills a W-4 should be reported. To be specific, employers must report the following types of new hires:

  • Full-time employees
  • Part-time employees
  • Temporary (seasonal) employees
  • Any employee returning to work who has been off the payroll for 60 consecutive days or more within the same company due to:
  • Lay-off
  • Furlough
  • Medical leave
  • Leave of absence
  • Separation from work

How to Report New Hires

The Florida New Hire Reporting Center offers several options that make it easy for employers to report new hires. The options available are:

Electronic Reporting 

Register with the Florida Child Support Services for Employers and follow the instruction on their website to report new hires online, or:

Create Your Own Electronic New Hire Reports

Learn more about detailed instructions and electronic data transmission methods for creating electronic new hire reports.

Non-Electronic Reporting
Printed List

If you are unable to export new hire information in electronic format, you can create a printed list containing your new hire data. The printed list should contain all the required information on the new hire reporting form and have the employer's name, Federal Employer Identification Number (FEIN), and address clearly displayed at the top of the report. 

New Hire Reporting Form

You may download, print, fill out, and fax or mail us a new hire reporting form,  W-4 Form. If you submit a W-4 form as a new hire report, please ensure that each W-4 is easily readable and has the employer's name, Federal Employer Identification Number (FEIN), and address written at the top of each form.

Paper new hire reports may either be faxed or mailed at the following:

Mail reports to:

Florida New Hire Reporting Center
P.O. Box 6500
Tallahassee, FL 32314-6500

Fax reports to:

(850) 656-0528
Toll-free: (888) 854-4762

Other Reporting Methods

Payroll Service

If you use a payroll or accounting service, consider asking the service provider to report your new hires. Leading payroll services report new hires electronically for thousands of employers.

Required Information for New Hire Reports

Per Federal legislation, the State of Florida requires the following information to be reported:

  • The employer’s Federal Employer Identification Number (FEIN). If the employer has more than one FEIN, use the same one used to report quarterly wage information
  • The employer’s name
  • The employer’s address
  • The employer’s phone number (optional)
  • The employer’s email address (optional)
  • Medical insurance availability (optional)
  • The employee’s name (full name: first, middle and last)
  • The employee’s address
  • The employee’s Social Security Number
  • The employee’s date of hire
  • The employee’s date of birth (optional)

3. Leave Requirements

Like in every state, employers in Florida are required to provide certain types of leave under federal, state, and local laws. For example, under the Family Medical Leave Act (FMLA), Florida employers with 50 or more employees are required to provide up to 12 weeks of unpaid leave for certain family and medical reasons, such as the birth or adoption of a child, or the care of a family member with a severe medical condition.

Federal FMLA Rights

According to the Family and Medical Leave Act, all employees in the US are entitled to 12 weeks of unpaid, job-protected leave for certain family and medical reasons, such as serious injury or illness, to care for ailing family members, to prepare for a family member's military service, or to care for newborns or newly adopted children.

Employees are eligible for FMLA-related leave if:

  • They have worked at least 1,250 hours during the previous work
  • They work at a location with at least 50 employees (within a 75-mile radius)
  • They have worked at the company for at least one year

Employees who use FMLA leave are entitled to continue their health insurance while on leave, as well as are entitled for reinstatement upon return. 

Florida Family and Medical Leave Laws

In addition to the federal FMLA and the leave provided by your employer's discretionary policies on vacation time, sick leave, personal days, or paid time off (PTO), you may have a legal right to take time off work for specific reasons under federal and Florida laws.

Florida Domestic Violence Leave

In Florida, employers with at least 50 workers must allow eligible employees to take three days in a 12-month period as victims of domestic or sexual violence. Employees are also eligible for leave if a family member is a victim of domestic or sexual violence. Job protection requirements apply. 

An employer must provide leave for a variety of activities connected with domestic violence issues: 

  • seeking a protective injunction against domestic violence
  • receiving medical care or mental health counseling 
  • receiving protection from victims' service organizations such as victims' rights groups, rape crisis centers, or shelter
  • making the employee's home safe from the perpetrator of domestic violence or moving to a new location to avoid the perpetrator 
  • seeking legal counsel to address issues related to domestic violence, or attending or preparing for court proceedings related to the act of domestic violence. 

An employee must have worked for the employer for three months or longer to be eligible for this leave, and this time off may be paid or unpaid at the employer's discretion. Employers must keep confidential and exempt from disclosure of all the information related to leave for domestic violence. Under this law, employees must provide advance notice of the need for leave unless prevented because of the danger to the health and safety of the employee or a family member.

Military Family Leave

According to the federal Uniformed Services Employment and Reemployment Rights Act (USERRA), private employers must provide military leave to employees who have been called to active duty or are a reserve component of the Armed Forces.

In addition to USERRA, Florida law provides additional protections to Florida employees who are members of the U.S. armed forces, the National Guard, reserves, commissioned corps of the public health service, and any other category of a person called by the president in a time of war or emergency.

Employees who are not covered by COBRA (The Consolidated Omnibus Budget Reconciliation Act) and whose employment is terminated while on active duty are entitled to a new 18-month benefit period starting when active duty or their employment ends, whichever comes later. 

After serving in the National Guard, the employee has the right to return to work with the same seniority, rights, and benefits as if they had not taken military leave. The employer may not fire the employee without cause for one year. 

Employers with 15 or more employees must provide up to 15 days of unpaid leave to Civil Air Patrol members

Public employees have the right to paid leave for up to 30 days without losing benefits, vacation, leave time, or efficiency rating. 

Jury Duty and Voting

Florida law gives employees the right to take unpaid time off work, without fear of retaliation, for the civic responsibility of serving on a jury. Florida law prohibits any employer from preventing a person from serving as a juror. Employees are provided job protection during their leave and may not be discharged or penalized. As proof of the requirement, employees must give their employer a copy of the jury summons.

While this time off is unpaid, special rules apply to exempt employees. Under federal law, employers typically cannot deduct an exempt, salaried employee's pay for time spent serving on a jury unless the employee did no work for the entire week.

Although most states also have laws that protect an employee's right to take time off work to vote, many of which require paid time off, Florida is not among them. It does, however, prohibit employers from firing or threatening to fire an employee for voting or not voting in an election, for a specific candidate, or a specific ballot measure. Voting leave is unpaid. 

Florida Bereavement Leave (Funeral leave)

Bereavement leave is an employee's leave due to another individual's death, usually a family member.

No federal or Florida law requires an employer to provide employees with paid or unpaid bereavement leave or any time off to attend an immediate family member's funeral. In case an employer decides to provide bereavement leave for employees, they may be required to follow a bereavement policy they have in place. 

Florida Bereavement Leave (Funeral leave)

The introductory overview addresses the following topics

2. Child Labor Laws

Child labor laws on Florida and federal levels exist to prevent the exploitation of minors for labor and ensure that education is prioritized over work. Limitations on child labor vary by age and may include restrictions on the types of work that can be done, maximum hours that may be worked, and limitations on late or overnight work.

While some states require working minors to provide their employers with an age certification document, this is not required for minors who wish to work in Florida, where employment or age certificates are not required to hire minors. However, any minor's employers must obtain and record proof of the child's age. An age certificate issued by the district school board is one method of meeting the proof of age requirement.

Minors authorized to work in Florida are subject to restrictions on when they can work and how many hours they can work. The exact restrictions in effect depend on the age of the minor:

Minors Under 16: 8 hours of work per day, 40 per week, up to 6 days per week are permitted when school is out. 

During a school day, only 3 hours are permitted when followed by another school day, except if enrolled in a vocational program. Up to 15 hours can be worked in a school week.

Minors Ages 16 and 17: 8 hours of work per day, 30 hours per week, up to 6 days per week are permitted during the school year.

Nightwork Restrictions for Minors 

Minors Under 16: Work is prohibited during these hours: 7 p.m. before the school day to 7 a.m. on a school day (9 p.m. during holidays and summer vacations to 7 a.m.)

Minors Ages 16 and 17: Work is prohibited during these hours: 11 p.m. to 6:30 a.m., before the school day.

1. 2023 State Relevant Forms

Below is a list of relevant forms for the state of Florida. For a comprehensive list, click here. For information on filing W-2 and 1099 forms, click here.

2023 Forms – Florida

Form Name


Additional Info


Florida Business Tax Application

Register online


Registering Your Business

Register online


​Application for Registered Businesses to Add a New Florida Location

Register online


Discretionary Sales Surtax Information for Calendar Year 2023



Florida new hire reporting form



Florida Department of Revenue Employer’s Quarterly Report



Employer’s Quarterly Report Instructions


2. 2023 Federal Withholding (Payroll) Tax Forms

Below is a list of the most common requested federal payroll tax forms. For a comprehensive list, click here.

2022 Withholding (Payroll) Tax Forms – Federal

Form Name


Additional Info

Form W-4 

Employee's Withholding Certificate


Form 1040-ES

Estimated Tax for Individuals


Form 941

Employer's Quarterly Federal Tax Return


Form SS-4

Application for Employer Identification Number (EIN)


Form W-9

Request for Taxpayer Identification Number (TIN) and Certification


Form W-2

Wage and Tax Statement


Form W-7

Application for IRS Individual Taxpayer Identification Number


Form 4506-T

Request for Transcript of Tax Return

Form 9465

Installment Agreement Request


Filing Quarterly Florida Reemployment Tax Reports and Payments

Wages must be reported each calendar quarter. Electronic filing of wage data saves time and paperwork for most employers. An Employer's Quarterly Report (Form RT-6) is due the 1st day of the month following the end of each calendar quarter and is late if not postmarked by the last day of the month. However, if the last day of the month is a Saturday, Sunday, or legal holiday, the timely filing period is extended until the end of the next working day.


IL UI Filing & Payment Due Dates



Due Date

Q1 (January-March)


April 30

Q2 (April-June)


July 31

Q3 (July-September)


October 31

Q4 (October-December)


January 31

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