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Employer checklist · Florida · 2027

Florida employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

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Sources checked:

Quick answer. Florida: $7,000 SUTA wage base (2026); 2.7% new employer rate; new hires reported in 20 days; $15.00 minimum wage. 13 of 19 checklist items are confirmed on official pages; 6 are marked not confirmed, with the page to check.

Florida 2027 employer checklist

1. Register for unemployment tax and withholdingBefore the first payroll.

2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

  • 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

  • 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.

    Source: New Employee Eligibility and E-Verify: Frequently Asked Questions, Florida Department of Revenue, 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.

4. Paid sick leaveAccrual, limits and notice.

5. Meal and rest breaksAdults and workers under 18.

6. Workers' compensationCoverage, posters and proof.

  • 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

  • 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.

8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

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.

DateWhatSource
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).

Still to confirm

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.

Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59

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?

Not confirmed in our data files. Check Florida Department of Revenue: Reemployment Tax Rate Information (https://floridarevenue.com/taxes/taxesfees/Pages/rt_rate.aspx). The latest published base is $7,000 per employee in 2026.

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?

Not confirmed in our data files. Check Section 218.077, Wage and employment benefits requirements by political subdivisions (Florida Senate) (https://flsenate.gov/laws/statutes/2024/218.077).

When is a final paycheck due in Florida?

Not confirmed in our data files. Check Florida Statutes, Chapter 448 (Florida Senate) (https://www.flsenate.gov/Laws/Statutes/2021/Chapter448/All).

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

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