Florida Wage and Payroll Tax Facts

February 02, 2024

Having to comply with unique state taxes and wage laws can make processing payroll doubly daunting. Here’s everything you need to know about these rates and laws for the state of Florida.

Along with a state minimum wage rate that’s higher than the federally mandated rate, Florida has a corporate income tax it requires of businesses that operate within the state.  
When it comes to processing payroll, Florida-based organizations must handle the following taxes in addition to those required by the federal government:

The below information was last updated January 30, 2024. It is not intended as legal or tax advice.

Florida Minimum Wage Rates

Wage Type

Florida Rates

Federal Rates

Minimum Wage



Tipped Minimum Wage



Actual Tip Credit



Florida State Income Tax (SIT) Rates

Florida is one of the few states that doesn't impose or collect a personal income tax.

Florida State Unemployment Insurance (SUI) Rates

SUI provides unemployment benefits to eligible workers who are unemployed through no fault of their own (as determined by state law) and meet the state’s eligibility requirements.

Florida SUI Tax Details

Taxable Wage Base


Employee Subject to Tax


Rates for Experienced Employers

0.1% – 5.4%

Rates for New Employers


Effective Period

Calendar Year

Voluntary Contributions Allowed


Florida State Disability Insurance (SDI) Rates

SDI benefits are funded by employees through mandatory payroll deductions from each paycheck. Florida, however, doesn't require employers to collect an SDI tax.

Miscellaneous Florida Tax Information

Reciprocal Agreement(s)

Reciprocal agreements are when workers who live and work in different states are only required to pay taxes to the state where they live. Florida currently has no reciprocal agreements with any other states.

This doesn’t mean, however, that interstate workers living in Florida pay double. It’s federally illegal for two states to tax the same income. In most cases, the employee’s work state will credit or refund them at tax time based on the taxes they owe their home state. If the tax rates differ, the employee must cover the difference.

Paid Sick Leave (PSL) Taxes

The state of Florida doesn’t require employers to collect PSL taxes, nor does the state have a program providing such leave to employees.

Paid Family and Medical Leave (PFML) Taxes

The state of Florida doesn’t require employers to collect PFML taxes, nor does the state have a program providing such leave to employees.

Corporate Income Tax

In exchange for conducting business and earning income in the state, corporations must also pay an income tax of 5.5% for taxable years beginning on or after January 1, 2022. This includes entities taxed federally as corporations for federal income apportioned to Florida based on the corporation’s activities in the state (e.g., property, payroll, sales, etc.) compared to its activities everywhere.

Florida Employer Registration

The state’s Department of Revenue can help with your state-based employer registration, including best practices, account numbers, and unemployment information.

Registration Details

Department of Revenue


(850) 488-6800

Online Registration

Florida Business Tax Application

Registration Form

Form DR-1

Registration Instructions

Account numbers will be issued within 3-4 days via the online process or 4-6 weeks via mail.

Additional Florida Payroll Tax Resources


This information is provided as a courtesy and may be updated at any time. It is not intended as legal or tax guidance. If you have questions or concerns, we encourage you to seek the advice of a qualified CPA, tax attorney, or advisor.


Get Taxes Done Right, Without the Stress

We know there's a lot that goes into preparing and filing payroll tax forms. Save time and get support from our expert team. As a Registered Reporting Agent with the IRS, we can help prepare and file all the necessary forms you need to remain compliant - even in the face of changing legislation. Learn more here.

Payroll Tax Services