1. Register the business and assess reemployment tax
Florida has no personal income tax, but an employing business can still owe reemployment tax and other business taxes. Determine the actual employer and its liability before opening accounts. Business formation or foreign qualification is distinct from tax registration.
- Check the legal entity’s registration through Sunbiz.
- Review reemployment-tax liability using the Department of Revenue guidance.
- Register through the Florida Business Tax Application when applicable; retain the account notice.
| Form / process | Purpose | Who acts |
|---|---|---|
| DR-1 Florida Business Tax Application | Application for applicable Florida tax accounts, including reemployment tax; an online process is available. | Actual business or authorized representative |
2. Report wages and pay employer contributions
Reemployment tax is paid by the employer, rather than deducted from workers. The quarterly reporting cycle generally falls in the month following the calendar quarter. DOR requires reports while the account remains active even when there are no wages or no tax due; check the current instructions and payment cutoffs.
- Use current electronic filing and payment requirements for the employer.
- Reconcile wage detail with the payroll records before submitting.
- Treat report acceptance and payment confirmation as separate evidence.
| Form / process | Purpose | Who acts |
|---|---|---|
| RT-6 Employer’s Quarterly Report with Payment Coupon | Quarterly reemployment-tax and employee wage reporting; use the current permitted filing method. | Employer or authorized tax filer |
| RT-6A Employer’s Quarterly Report Continuation Sheet | Additional employee wage detail when required by the reporting method. | Employer or authorized tax filer |
3. Keep onboarding and new-hire reporting distinct
Federal onboarding remains necessary even without a Florida personal-income-tax withholding form. Florida generally requires new and rehired employees to be reported within 20 days. The state also has reporting rules for certain independent contractors, which should be checked separately rather than used as a classification test.
- Obtain federal employment and withholding information through the employer’s secure process.
- Report hires through DOR’s approved service and retain confirmation.
- Check current contractor-reporting applicability if genuinely engaging an independent business.
| Form / process | Purpose | Who acts |
|---|---|---|
| CS-EF315 Florida New Hire Reporting Form | State new-hire reporting alternative to the online reporting process. | Employer or authorized reporter |
4. Apply the construction coverage test
Florida’s construction workers’ compensation threshold is stricter than its general nonconstruction threshold. The state describes coverage for construction employers with one or more employees, including corporate officers and LLC members, subject to its exemption rules. Do not assume an exemption or an out-of-state policy covers the planned work.
- Ask the insurer to confirm Florida coverage and the correct construction activities.
- Check valid exemptions and subcontractor coverage using the state’s requirements.
- Resolve coverage before illustrating a project as ready for workers.
Official sources
5. Add the worksite and contract layer
Account registration does not establish that the contractor is licensed for the work or that a project complies with wage and safety requirements. The website example should capture project location, type of construction, host contractor and funding before presenting a tailored checklist.
- Check local and trade-specific licensing through the relevant authorities.
- Identify site safety responsibilities between the staffing employer and host.
- For covered federal or federally assisted construction, add the applicable prevailing-wage and certified-payroll review.
Before applying this guide
- This is research for a worked website example, not a filing instruction or confirmation that a business or worker is eligible.
- Requirements depend on the actual employer, worksite, worker residence, industry, contract and employment arrangement. Check the linked agency guidance before relying on a form or deadline.
- Online services, form editions and filing rules can change. Checked dates record research, not a guarantee that every rule remains current.
- Workers’ compensation thresholds, exemptions and out-of-state coverage need case-specific confirmation.
- No Florida personal income tax does not remove federal withholding or employer reemployment-tax duties.