Florida Payroll Compliance
Every rate, wage base, and deadline Florida employers need for 2026 — sourced from the Florida Dept. of Revenue and the Florida Constitution — including the mid-year wage change most payroll calendars miss.
Minimum Wage & Hours
Florida’s minimum wage is set by constitutional amendment, not statute. Amendment 2 (approved by 60.8% of voters in November 2020) locked in a $1/year increase schedule that finishes its climb in 2026: the rate is $14.00/hour through September 29, then rises to $15.00/hour on September 30, 2026 — the final scheduled step. After that, increases shift to annual CPI-W indexing.
| Item | 2026 Value | Notes |
|---|---|---|
| Minimum wage (through Sep 29) | $14.00/hr | Effective since September 30, 2025 |
| Minimum wage (from Sep 30) | $15.00/hr | Final step of the Amendment 2 schedule |
| Tipped cash wage (through Sep 29) | $10.98/hr | $3.02 fixed tip credit |
| Tipped cash wage (from Sep 30) | $11.98/hr | Tip credit stays fixed at $3.02 |
| Youth minimum wage | None | Florida has no sub-minimum wage by age |
| Overtime rule | 40 hrs/week | Federal FLSA; Florida has no separate state overtime statute |
| Constitutional basis | Art. X, § 24 | Amendment 2 (2020); enforced via Fla. Stat. § 448.110 |
| Post-2026 adjustment | CPI-W indexed | South Region CPI-W, calculated each Sep 30, effective the following Jan 1 |
Local Wage Rules
Florida law preempts local minimum wage ordinances — no city or county can set a rate above the state constitutional floor. This makes Florida structurally similar to Texas: employers do not need to track a patchwork of municipal wage rates across Miami-Dade, Orange County, or any other jurisdiction. The state rate is the rate everywhere.
State Income Tax Withholding
Florida is one of nine states with no personal income tax, and the prohibition is constitutional rather than statutory — introducing one would require amending the Florida Constitution. Employers withhold no state income tax from any Florida paycheck; there is no state W-4 equivalent, no state withholding tables, and no state supplemental wage rate to configure.
| Item | 2026 Value | Notes |
|---|---|---|
| State income tax | None | No wage withholding required or possible |
| Local income tax | None | Florida law does not permit county/municipal income tax |
| State withholding certificate | None | Employees complete only the federal Form W-4 |
Paid Family & Medical Leave
Florida has no state-mandated paid family leave, paid medical leave, or paid sick leave program, and no state disability insurance. Federal FMLA applies at employers with 50+ employees, providing unpaid, job-protected leave only. Any paid leave benefit in Florida is entirely a matter of employer policy or private insurance.
| Item | Status | Notes |
|---|---|---|
| Mandatory PFML program | None | No employer or employee payroll contribution exists |
| State disability insurance | None | No state-run short-term disability program |
| State paid sick leave | None | No statewide mandate; purely employer policy |
| Federal FMLA | Applies | Unpaid, job-protected; 50+ employee threshold |
Reemployment Tax (SUI)
Florida renamed its unemployment tax to Reemployment Tax in 2012 — same obligation, different name on every form. The Florida Department of Revenue (not a labor department) administers it. New employers pay a flat 2.70% on the first $7,000 of each employee’s wages for their first 10 quarters, after which an experience-rated reserve-ratio system takes over.
| Item | 2026 Value | Notes |
|---|---|---|
| Taxable wage base | $7,000 | Tied to the FUTA floor |
| New employer rate | 2.70% | Fixed for the first 10 quarters of liability |
| Experienced employer range | 0.10% – 5.4% | Reserve-ratio method; annual rate notice is Form RT-20 |
| FUTA credit reduction status | Not applicable | Florida is in good standing for 2026, full 5.4% FUTA credit available |
| Quarterly return | Form RT-6 | Due Apr 30, Jul 31, Oct 31, Jan 31; required even with zero wages |
| Registration threshold | $1,500/quarter or 20 wks | Either trigger creates Reemployment Tax liability |
| SUTA dumping penalty | +2% for 3 years | Intentional violations are a third-degree felony |
Official Florida .gov Resources
Verify every figure and register for accounts at the source. These are the agencies Florida employers work with for payroll.