Florida Reemployment Tax

Florida Reemployment Tax previously known as Unemployment Tax

Floridians are required to report wages and pay taxes to the Unemployment Compensation program if they paid $1,500 in wages within a calendar quarter, have employed one person for any portion of a day in 20 different weeks during the calendar year or are liable for federal unemployment tax.

Taxes are paid quarterly on form UCT-6 to the Florida Department of Revenue. If all of an employer’s employees perform domestic services exclusively and the employer is eligible for an earned tax rate, the business may select an annual filing option.

These are due January 31, April 30, July 31, and October 31.

**”Unemployment Tax” renamed “Reemployment Tax”

Legislation passed in 2012 changed the name of Florida’s Unemployment Compensation Law to the Reemployment Assistance Program Law and directed the focus of the program to helping Florida’s job seekers with becoming reemployed. The Department of Revenue has changed “unemployment tax” to “reemployment tax” on its web pages, forms and publications.**