Sources checked:
Quick answer. Florida: $7,000 SUTA wage base; 2.7% new employer rate; new hires reported in 20 days; $15.00 minimum wage; no statewide paid sick leave law; no adult meal break rule. 18 of 18 checklist items are confirmed on official pages; none are open.
Florida 2027 employer checklist
1. Register for unemployment tax and withholdingBefore the first payroll.
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ConfirmedOpen a state unemployment tax account
Florida DOR: register for reemployment tax through the Department's website, which walks you through an interview to find your obligations (Florida Business Tax Application, DR-1).
Source: Florida Department of Revenue (reemployment tax), checked November 2026 · More: Florida unemployment tax 2027
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ConfirmedTaxable wage base for 2027
$7,000 per employee in 2027 ($7,000 in 2026).
Florida Statutes s. 443.1217(2) (2026 statutes): beginning January 1, 2015, remuneration paid to an individual during a calendar year above $7,000 is not taxable wages. The amount is fixed in statute with no end date, so 2027 is $7,000.
Source: Florida Department of Revenue: Reemployment Tax Rate Information, checked November 2026 · More: Florida unemployment tax 2027
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ConfirmedNew employer tax rate
2.7% for a new employer.
Florida DOR: the initial rate is 2.7% until the employer has reported for 10 quarters.
Source: Florida Department of Revenue: Reemployment Tax Rate Information, checked November 2026 · More: Florida unemployment tax 2027
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ConfirmedQuarterly wage reports and payments
Florida DOR: the RT-6 report and payment are due by the end of the month after the quarter; an electronic payment must be initiated by 5 p.m. ET on the business day before the due date.
Source: Florida Department of Revenue: Reemployment Tax Rate Information, checked November 2026 · More: Florida unemployment tax 2027
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ConfirmedState income tax withholding
No state income tax to withhold.
Florida does not impose a personal income tax (Florida Department of Revenue).
Sources: Florida DOR: Do I have to file a personal income tax return in Florida?; IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes, checked November 2026
2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.
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ConfirmedReport each new hire to the state
Within 20 days of hire (new hires and rehires).
- Who: Newly hired and re-hired employees.
- Independent contractors: yes, report them too. The Florida Department of Revenue says independent contractors paid $600 or more in a calendar year should be reported within 20 days of their start date or first payment.
- How: online, mail, fax. Paper reports use the New Hire Reporting Form (CS-EF315).
Source: Florida Department of Revenue: New Hire Reporting Form Instructions, checked November 2026 · More: First hire checklist for Florida
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ConfirmedE-Verify for private employers
Private employers with 25 or more employees must use E-Verify for each new employee, within three business days after the employee starts working for pay. Effective: July 1, 2023 for private employers with 25 or more employees.
public agencies and private employers with 25 or more employees are required to use the E-Verify system
- If skipped: After a notice and 30 days to cure, an employer found to have skipped E-Verify three times in 24 months is fined $1,000 a day until it shows compliance, and state licenses can be suspended until the violation is fixed.
Sources: New Employee Eligibility and E-Verify: Frequently Asked Questions, Florida Department of Revenue; HB 197 (2026) staff analysis, Commerce Committee, Florida House (current-law section); HB 197 (2026) bill history, Florida Senate; SB 1278 (2026) bill history, Florida Senate; Section 448.095, Florida Statutes (2025), Florida Senate, checked November 2026 · More: Florida E-Verify
3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.
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ConfirmedMinimum wage now (2026)
$15.00 an hour.
$15.00 from September 30, 2026 (US DOL table, updated November 5, 2026).
Sources: Florida Statutes s. 218.077 (2026): wage and employment benefits requirements by political subdivisions; U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026); U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedMinimum wage change in 2027
$15.00 an hour; no scheduled change in our data.
US DOL: Florida's rate is scheduled to be updated annually by formula beginning January 1, 2028, so no 2027 change is listed. FloridaCommerce's own page wouldn't open for us.
Sources: Florida Statutes s. 218.077 (2026): wage and employment benefits requirements by political subdivisions; U.S. Department of Labor: State Minimum Wage Laws (updated November 5, 2026); U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
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ConfirmedTipped employees
Cash wage of at least $11.98 an hour in 2027, with tips making up the rest.
US DOL lists Florida's tip credit as $3.02; with the $15.00 rate that leaves an $11.98 cash wage. The DOL tipped table was last revised before September 30 and still shows $10.98.
Source: U.S. Department of Labor: Minimum Wages for Tipped Employees (revised July 1, 2026), checked November 2026 · More: Minimum wage by state 2027
4. Paid sick leaveAccrual, limits and notice.
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ConfirmedPaid sick leave
No statewide paid sick leave law for private employers.
Section 218.077 bars political subdivisions from requiring employers to provide employment benefits not required by state or federal law; the definition includes paid or unpaid sick leave. Not adopted (list basis): the US Department of Labor Women's Bureau map of state paid sick leave laws (as of September 2024; checked November 2026) names 15 states and DC with a paid sick leave law, and Florida is not among them. Check the state labor agency for any law passed since.
Sources: U.S. Department of Labor, Women's Bureau: State Paid Sick Leave Laws (map, as of September 2024); Section 218.077, Wage and employment benefits requirements by political subdivisions (Florida Senate), checked November 2026 · More: Paid sick leave laws by state
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ConfirmedCity or county sick leave rules
Section 218.077, Florida Statutes
Source: Section 218.077, Wage and employment benefits requirements by political subdivisions (Florida Senate), checked November 2026 · More: Paid sick leave laws by state
5. Meal and rest breaksAdults and workers under 18.
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ConfirmedMeal breaks for adults
No state meal-break requirement for adults: the US Department of Labor's state meal period table for adult employees (revised January 1, 2023; checked November 2026) doesn't list Florida, and its footnote names Florida only among states with meal periods specifically for minors.
separate provisions requiring meal periods specifically for minors
Source: U.S. Department of Labor: Minimum Length of Meal Period Required under State Law for Adult Employees in Private Sector (revised January 1, 2023; footnote 1 lists the states with meal periods for minors), checked November 2026 · More: Meal and rest break laws by state
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ConfirmedRest breaks for adults
No state requirement, per the state's own page. No state rest-break requirement: Florida isn't in the US DOL table of state paid rest-period rules (revised January 1, 2023), which says states not listed don't require paid rest periods.
States not listed do not require paid rest periods.
Sources: Florida Statutes Chapter 450 (child labor); Florida DBPR Child Labor: FAQs; U.S. Department of Labor: Minimum Paid Rest Period Requirements under State Law for Adult Employees in Private Sector (revised January 1, 2023); U.S. Department of Labor: Minimum Length of Meal Period Required under State Law for Adult Employees in Private Sector (revised January 1, 2023; footnote 1 lists the states with meal periods for minors), checked November 2026 · More: Meal and rest break laws by state
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ConfirmedBreaks for workers under 18
Minors 15 and under, and 16- and 17-year-olds scheduled for 8 or more hours in a day, can't work more than 4 hours in a row without a 30-minute meal break. (Ages: 15 and under; 16 and 17 on days scheduled 8+ hours.)
more than 4 hours continuously without an interval of at least 30 minutes for a meal period
Sources: Florida Statutes Chapter 450 (child labor); Florida DBPR Child Labor: FAQs; U.S. Department of Labor: Minimum Paid Rest Period Requirements under State Law for Adult Employees in Private Sector (revised January 1, 2023); U.S. Department of Labor: Minimum Length of Meal Period Required under State Law for Adult Employees in Private Sector (revised January 1, 2023; footnote 1 lists the states with meal periods for minors), checked November 2026 · More: Meal and rest break laws by state
6. Workers' compensationCoverage, posters and proof.
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ConfirmedWorkers' compensation insurance
Non-construction employers with four or more employees, counting business owners who are corporate officers or LLC members.
Employers with four (4) or more employees
- Owners and officers: Outside construction, sole proprietors and partners aren't employees unless they ask to be included on the policy (Form DWC-251). Corporate officers and LLC members count as employees, and owners who qualify may opt out for themselves.
- Poster: Employers with coverage post the compensation notice, the 'broken arm poster' (DFS-F4-1548, Spanish DFS-F4-2026), and the anti-fraud reward notice.
- Check a policy: Search the division's Proof of Coverage database.
Source: Coverage Requirements | Workers' Compensation | Florida Department of Financial Services, checked November 2026 · More: Florida workers' comp
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ConfirmedIf there's no coverage
A penalty of 2 times the premium the employer would have paid, over a 12- or 24-month look-back, and usually a Stop-Work Order until the employer complies.
Source: Coverage Requirements | Workers' Compensation | Florida Department of Financial Services, checked November 2026 · More: Florida workers' comp
7. Final payWhen someone leaves.
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ConfirmedFinal pay when you let someone go
Florida has no state final-pay deadline: Paycor's and Insperity's 50-state charts (secondary sources) both list "No law" for firings and resignations, which matches our reading of Chapter 448. Federal rules still require the final wages by the regular payday.
No law
Sources: Florida Statutes, Chapter 448 (Florida Senate); Paycor (secondary source): Final paycheck laws by state (last updated December 1, 2025); Insperity (secondary source): State-by-state final pay laws (HCM knowledge base, 2025), checked November 2026 · More: Final paycheck laws by state
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ConfirmedFinal pay when an employee quits
Florida has no state final-pay deadline: Paycor's and Insperity's 50-state charts (secondary sources) both list "No law" for firings and resignations, which matches our reading of Chapter 448. Federal rules still require the final wages by the regular payday.
No law
Sources: Florida Statutes, Chapter 448 (Florida Senate); Paycor (secondary source): Final paycheck laws by state (last updated December 1, 2025); Insperity (secondary source): State-by-state final pay laws (HCM knowledge base, 2025), checked November 2026 · More: Final paycheck laws by state
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ConfirmedFor a laid-off employee: the state's work search rule
At least 5 work searches a week if your county has more than 75,000 people, or at least 3 if it has fewer (FloridaCommerce population chart). Florida law (s. 443.091) lets you report in person to a one-stop career center instead for that week.
Source: FloridaCommerce, Reemployment Assistance, checked November 2026 · More: Unemployment work search rules by state
8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.
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ConfirmedState copies of W-2s and 1099s
No state income tax, so there is no state 1099 or W-2 filing to make on the pages we opened. Federal filing still applies.
Sources: Florida DOR: Do I have to file a personal income tax return in Florida?; IRS Publication 1220 (Rev. 5-2026), Part A Sec. 12, Table 1: Participating States and Codes, checked November 2026 · More: 1099 and W-2 deadline finder
Key dates for 2027
Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.
Hiring in another state? Employer registration in Florida, done for you, or a free bookkeeping health check.
| Date | What | Source |
|---|---|---|
| Sunday, January 31, 2027 | Unemployment tax report and payment for the fourth quarter of 2026 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Monday, February 1, 2027 | Form W-2 Copy A (with W-3) to SSA, and employee copies (federal) | |
| Monday, February 1, 2027 | Form 1099-MISC copies to payees (federal) | |
| Monday, February 1, 2027 | Form 1099-NEC to the IRS and to each payee (federal) | |
| Monday, March 1, 2027 | Form 1099-MISC to the IRS on paper (federal) | |
| Wednesday, March 31, 2027 | Form 1099-MISC to the IRS electronically (federal) | |
| Friday, April 30, 2027 | Unemployment tax report and payment for the first quarter of 2027 | |
| Saturday, July 31, 2027 | Unemployment tax report and payment for the second quarter of 2027 Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). | |
| Sunday, October 31, 2027 | Unemployment tax report and payment for the third quarter of 2027 Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1). |
Florida kit
Florida Employer Compliance Kit 2027
This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.
General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.
Common questions
What is the Florida unemployment tax wage base for 2027?
$7,000 per employee in 2027 ($7,000 in 2026). Florida Statutes s. 443.1217(2) (2026 statutes): beginning January 1, 2015, remuneration paid to an individual during a calendar year above $7,000 is not taxable wages. The amount is fixed in statute with no end date, so 2027 is $7,000.
How soon must a Florida employer report a new hire?
Within 20 days of hire (new hires and rehires).
What is the Florida minimum wage in 2027?
$15.00 an hour; no scheduled change in our data. US DOL: Florida's rate is scheduled to be updated annually by formula beginning January 1, 2028, so no 2027 change is listed. FloridaCommerce's own page wouldn't open for us.
Does Florida require paid sick leave?
No statewide paid sick leave law for private employers.
When is a final paycheck due in Florida?
If the employer ends the job: Florida has no state final-pay deadline: Paycor's and Insperity's 50-state charts (secondary sources) both list "No law" for firings and resignations, which matches our reading of Chapter 448. Federal rules still require the final wages by the regular payday. If the employee quits: Florida has no state final-pay deadline: Paycor's and Insperity's 50-state charts (secondary sources) both list "No law" for firings and resignations, which matches our reading of Chapter 448. Federal rules still require the final wages by the regular payday.
Does Florida require state W-2 or 1099 filing?
No state income tax, so there is no state 1099 or W-2 filing to make on the pages we opened. Federal filing still applies.
Do Florida employers need workers' comp?
Non-construction employers with four or more employees, counting business owners who are corporate officers or LLC members.
Related: Employer compliance by state · 2027 changes for employers
Rule Watch: keep this state's employer rules and next deadlines on one private dashboard, with changes marked when our data changes. From $9 a month. See Rule Watch.
Required posters: workplace posters by state, with free official links.