Payroll
New Employer Payroll Setup: Step-by-Step Checklist for 2026
Get your EIN, register with FL Dept of Revenue, choose payroll frequency, and run your first payroll ? the complete checklist.
Practical guides on FL reemployment tax, minimum wage, workers' comp, and wage laws ? written for small business owners, not accountants.
| Tax / Obligation | Rate / Threshold | Who Pays |
|---|---|---|
| Federal Income Tax Withholding | Bracket-based (W-4) | Employer withholds |
| Florida State Income Tax | None | N/A |
| FL Reemployment Tax (new employer) | 2.7% on first $7,000 | Employer pays |
| FICA (Social Security) | 6.2% each on first $176,100 | Employer + Employee |
| FICA (Medicare) | 1.45% each (no cap) | Employer + Employee |
| Florida Minimum Wage (2026) | $14.00/hr (effective Sept 30, 2025) | All employers |
Source: floridarevenue.com • floridajobs.org • Updated January 2026
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Gusto, QuickBooks Payroll, Paychex, and ADP — compared honestly. Who each product is right for, where each falls short, and what to ask before you sign anything.
Get your EIN, register with FL Dept of Revenue, choose payroll frequency, and run your first payroll ? the complete checklist.
When to register, how to do it at floridarevenue.com, quarterly RT-6 filing, and what triggers the requirement.
Florida minimum wage increases annually under Amendment 2. Approximately $14/hr in 2026, tipped minimum ~$9.98 plus tips.
No state income tax but reemployment tax, FUTA, and FICA still apply. Everything FL employers need to know.
Get your EIN, register with FL Dept of Revenue, choose payroll frequency, and run your first payroll ? the complete checklist.
When to register, how to do it at floridarevenue.com, quarterly RT-6 filing, and what triggers the requirement.
Florida minimum wage increases annually under Amendment 2. Approximately $14/hr in 2026, tipped minimum ~$9.98 plus tips.
When to register, how to do it at floridarevenue.com, quarterly RT-6 filing, and what triggers the requirement.
Florida minimum wage increases annually under Amendment 2. Approximately $14/hr in 2026, tipped minimum ~$9.98 plus tips.
No state income tax but reemployment tax, FUTA, and FICA still apply. Everything FL employers need to know.
Get your EIN, register with FL Dept of Revenue, choose payroll frequency, and run your first payroll ? the complete checklist.
When to register, how to do it at floridarevenue.com, quarterly RT-6 filing, and what triggers the requirement.
Florida minimum wage increases annually under Amendment 2. Approximately $14/hr in 2026, tipped minimum ~$9.98 plus tips.
New employer rate 2.7%, experienced range 0.10%?5.4%, $7,000 wage base, and how to lower your rate.
Gusto vs Paychex vs QuickBooks vs ADP ? detailed comparison for Florida small businesses.
Trustpilot ratings — public, updated continuously. ADP: 1.2/5 from 12,000+ reviews. Paychex: 1.3/5 from 4,000+ reviews.
"Called four times about a billing error. Each rep told me to call back. Still unresolved after six weeks."
"They misfiled our 941 and then charged us a correction fee. Support transferred me three times. Nobody owned the problem."
Pacific Data Services has been running payroll since 1969. They work with businesses from 1 to 500 employees. Three options: log into their system and run payroll yourself, send hours by phone or email and let PDS handle data entry, or use their system only for reports while they do everything else. You don't have to learn new software. That's a real option, not a sales line.
On pdspayroll.com — family-owned payroll company, not a national chain.
Gusto handles payroll calculations, tax filings, and direct deposit automatically. Trusted by 300,000+ small businesses. Start with a free trial — no credit card required.
On Gusto’s website — Florida Payroll Guide may earn a commission at no cost to you.
LegalZoom handles your Articles of Organization, registered agent, and operating agreement — all online. Trusted by 4M+ small business owners. Starts at $0 + state filing fees. (LegalZoom does not process payroll — see PDS or Gusto above for that.)
On LegalZoom’s website — Florida Payroll Guide may earn a commission at no cost to you.
This article is for general informational purposes only and does not constitute legal, tax, or professional advice. Employment laws, tax regulations, and compliance requirements change frequently. The information on this page reflects our understanding as of the date noted above and may not reflect recent changes in federal or Florida state law. Do not act or refrain from acting based solely on the information in this article. Always consult a qualified attorney, CPA, or HR professional familiar with Florida law before making payroll or compliance decisions for your business.
Florida payroll shares one major advantage with Texas: there is no state income tax. Employees working in Florida have only federal income tax withheld from their paychecks, which simplifies your withholding calculations and eliminates the need for a state income tax registration. What Florida employers are responsible for is the state reemployment tax—Florida's term for state unemployment insurance—along with all standard federal payroll obligations. The reemployment tax is managed through the Florida Department of Economic Opportunity using the CONNECT system, and your account registration is separate from your federal EIN registration.
New employers pay reemployment tax at 2.7% on the first $7,000 of each employee's wages in 2026. After your account accumulates at least eight quarters of payroll history, your rate is recalculated based on your benefit charges and payroll experience. You file and pay quarterly using Form RT-6, which is due by the last day of the month following each quarter end—April 30, July 31, October 31, and January 31. Penalties for late filing start immediately, so calendar those dates early. The Florida reemployment tax rate structure and what drives rate changes are explained further in the Florida reemployment tax rates guide.
Florida's minimum wage is $14.00 per hour as of September 30, 2024, and will continue to increase annually under the constitutional amendment voters passed in 2020. The amendment set a schedule moving the rate to $15.00 per hour by September 30, 2026, with future increases tied to inflation thereafter. Tipped employees must receive at least $10.98 per hour in direct wages, with tips bringing total compensation to the minimum wage floor. Employers who fail to post the current minimum wage notice at worksites can face additional penalties. For a full breakdown of where the rate stands and what comes next, see the Florida minimum wage guide.
Florida has no state disability insurance program and no statewide paid family or medical leave law, which means employees cannot access state-funded benefits during illness or family caregiving situations the way they can in California or New York. Workers' compensation, however, is required for most Florida employers—the threshold is four employees for most industries, but just one employee in construction. Florida's workers' comp requirements are administered by the Department of Financial Services and carry significant penalties for non-compliance, including stop-work orders. This trips up many new employers who assume workers' comp is optional. The Florida workers' comp and payroll guide covers coverage thresholds and how premiums factor into your payroll costs.
Final paycheck timing in Florida follows a straightforward rule: the final check is due on the next regular payday after separation, regardless of whether the employee resigned or was terminated. Florida does not impose the same-day discharge rule that California does, but you still cannot simply hold the check until you feel ready. New hire reporting must be submitted within 20 days of hire to the Florida New Hire Reporting Center, which feeds into the state's child support enforcement system. Employers also need to provide a copy of Form I-9 documentation and maintain those records for at least three years from the hire date or one year after termination, whichever is longer. Federal overtime rules under the FLSA apply in full—non-exempt employees earn 1.5 times their regular rate after 40 hours in a workweek, with no daily overtime trigger.
2026 Florida payroll quick facts: No state income tax | Reemployment tax (SUI) new employer rate 2.7% on $7,000 wage base (DEO/CONNECT) | No state disability insurance | No statewide paid leave | Minimum wage $14.00/hr (moving to $15.00 by Sept 30, 2026) | Final paycheck: next regular payday | New hire reporting: 20 days | Overtime: federal FLSA only, 1.5x after 40 hrs/week | Workers' comp: required at 4 employees (1 in construction) | Quarterly filing: RT-6
Quarterly deadlines, line-by-line walkthrough, deposit schedules, how to amend with Form 941-X, and penalties for late filing.
Minimum wage, overtime thresholds, white-collar exemption tests, child labor rules, recordkeeping, and DOL audit triggers.
New hire, every-payroll, monthly, quarterly, and annual federal compliance tasks in one organized checklist.
Pay periods, pay dates, time entry deadlines, direct deposit, expense reimbursement, final paycheck, garnishments, and pay stub access.