Florida Payroll Tax & Labor Law Quick Reference (2026)

Florida payroll taxes at a glance

Florida has no state income tax, so there is no state income tax withholding to manage. Running payroll in Florida means handling federal income tax withholding, Social Security and Medicare (FICA), and Florida reemployment tax — the state's name for unemployment insurance, paid to the Department of Revenue. The reemployment wage base and rate update yearly, so build from current figures each January.

Minimum wage and overtime

Unlike most no-income-tax states, Florida sets its own minimum wage above the federal floor. Under the 2020 constitutional amendment it is $14.00 an hour through September 29, 2026, then rises to $15.00 on September 30, 2026, with a lower tipped-employee rate. Overtime still follows the federal FLSA — 1.5x after 40 hours in a workweek; Florida has no separate daily overtime rule.

State registration and filings

Because there is no state income tax, your main state obligation is registering for and paying reemployment tax with the Florida Department of Revenue and filing quarterly wage reports. Federal income tax withholding, FICA, and FUTA still apply on the federal side. Late or incorrect filings trigger penalties that dwarf the cost of getting it right.

Final paychecks and recordkeeping

Florida has no statute setting a specific final-paycheck deadline, so final wages are generally due on the next regular payday. Keep payroll records on file as federal and state rules require. Clear, written pay policies prevent most disputes.

Make it automatic

MyCo applies Florida and federal rules to every pay run and produces payroll-ready data; US payroll tax filing is configured during onboarding through your payroll provider. For a quick estimate, try the Florida paycheck calculator or read the Florida labor-law reference.

FAQ