Unemployment Insurance Tax (FUTA/SUTA): Florida

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor

Summary

• In Florida, the common law test is used to determine who is an employee for purposes of state reemployment assistance benefits (RAB) coverage. Florida law defines taxable wages for RAB purposes as all payments for services in employment, including salaries and other specific types of payments. See Common Law Test; RAB Taxable Wages.
• Related corporations with employees performing services for them simultaneously may apply to the state Department of Revenue (DOR) for authorization to use a common paymaster arrangement. This allows one of the related corporations to report and pay RAB tax, instead of each corporation reporting separately, for the period of concurrent employment. See Joint or Combined Accounts.
• All Florida employers must file Form RT-6, Employer's Quarterly Report, by the first day of the month following the end of each calendar quarter. Certain employers must file reports and pay taxes electronically. Penalties are imposed for late reports and payments. See Quarterly Reporting Requirements.
• An employer's account will not be relieved of charges for overpayments resulting from the employer's failure to properly respond to requests for information about benefit claims. See Benefit Overpayments.
• If an employer conducts business in more than one location in Florida it must complete and submit a Multiple Worksite Report (BLS-3020) on a quarterly basis. See Multiple Worksite Reporting.
• All employing units must maintain true and accurate work records for at least five years. See Recordkeeping Requirements.