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Florida Payroll Taxes for Employers (2026): SUTA and State Programs

Last updated: 2026-10-12 · 2026 rates checked against Florida Department of Revenue's own pages and the other official sources below

Florida employers pay state unemployment tax (SUTA) on the first $7,000 of each employee's wages in 2026, and new employers pay 2.7% — at most $189.00 per employee for the year. Every Florida employer also pays federal Social Security (6.2% up to $184,500), Medicare (1.45%) and FUTA (0.6% on the first $7,000).

SUTA wage base
$7,000
per employee, 2026
New-employer rate
2.7%
2026
New-employer max
$189.00
SUTA per employee per year
FUTA
0.6%
$42 per employee

What will payroll taxes cost me in Florida?

Enter your headcount and average pay to see the employer's share of Florida and federal payroll taxes for 2026. Change the SUTA rate to the one on your rate notice.

Florida employer payroll tax estimator · 2026

Runs in your browser · nothing is sent anywhere
2.7% is the 2026 new-employer rate. Enter your assigned rate once you have one.
Estimated annual employer payroll taxes
TaxPer year
Florida unemployment (SUTA)
2.7% × first $7,000 per employee
$945
Federal unemployment (FUTA)
0.6% × first $7,000 after the full state credit
$210
Social Security (employer half)
6.2% × first $184,500
$15,500
Medicare (employer half)
1.45% of all wages
$3,625
Total employer taxes$20,280
Per employee$4,056

Assumes every employee earns the average and works in Florida all year. Workers' comp premiums and benefits are extra — the payroll cost calculator adds them.

Florida unemployment insurance tax (SUTA) in 2026

2026 taxable wage base
$7,000 per employee (49th highest of 51)
New-employer rate
2.7%
How the new-employer rate works
Initial reemployment tax rate 2.7% for the first 10 quarters.
Most a new employer pays per employee
$189.00 (2.7% × $7,000)
Experience-rated range (2026, as published)
0.1% to 5.4%
2025 average employer rate
0.6% of taxable wages (U.S. DOL)
Employee contribution
None — employer-paid only
Agency
Florida Department of Revenue

Same $7,000 wage base as Arkansas, California, Louisiana and Tennessee. Register with Florida Department of Revenue when you first pay wages in Florida; you get an account number for quarterly wage reports and tax payments.

Federal payroll taxes every Florida employer pays

  • Social Security: 6.2% from you and 6.2% withheld from the employee, on wages up to $184,500 in 2026.
  • Medicare: 1.45% each on all wages; withhold an extra 0.9% (employee only) on wages over $200,000.
  • FUTA: 6.0% of the first $7,000 per employee, less up to 5.4% credit for Florida unemployment tax paid on time = 0.6%, or $42 per employee.
  • Federal income tax withholding from each paycheck based on the employee's Form W-4.

Next for Florida employers: Florida paycheck calculator (employee withholding) · Florida new hire reporting · Florida payday & final paycheck rules · Florida workers' comp · full payroll cost calculator

Florida payroll tax FAQ

What is the Florida SUTA rate for new employers in 2026?

2.7%. Initial reemployment tax rate 2.7% for the first 10 quarters.

What is the Florida SUTA wage base for 2026?

$7,000 per employee. Once an employee's 2026 wages pass that amount, you stop paying Florida unemployment tax on them for the rest of the year. That is the 49th highest wage base of the 50 states and DC (the federal FUTA base is $7,000).

Do employees pay unemployment tax in Florida?

No. In Florida unemployment tax is paid only by the employer; it can't be deducted from pay. Only Alaska, New Jersey and Pennsylvania collect an employee share.

What other payroll taxes do Florida employers pay?

For 2026, Florida has no statewide paid-leave or disability payroll tax, so the state-level employer tax is unemployment insurance. You still withhold any state income tax from employees' pay.

How much FUTA do Florida employers pay?

0.6% of the first $7,000 of each employee's wages — $42 per employee per year — after the full 5.4% credit for paying Florida unemployment tax on time. Florida is not a credit-reduction state for 2026.

How does my Florida SUTA rate change after the first years?

New employers keep the new-employer rate until they have enough history to be experience-rated (the timing is set by state law). After that, Florida Department of Revenue assigns a rate each year based on your layoffs and benefit charges; published 2026 rates run from 0.1% to 5.4%. Use the rate on your annual rate notice. The 2025 average employer rate in Florida was 0.6% of taxable wages.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

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General information, not tax advice. Rates change every year; confirm yours on the notice from Florida Department of Revenue before filing.