Short answer. Florida Statutes s. 443.1217(2) (2026 statutes): beginning January 1, 2015, remuneration paid to an individual during a calendar year above $7,000 is not taxable wages. The amount is fixed in statute with no end date, so 2027 is $7,000. New employers pay 2.7%.
$7,000
taxable wages per employee for 2027
Unemployment tax at a glance
- 2027 wage base
- $7,000 (unchanged)
- 2026 wage base
- Florida DOR: rates apply to annual wages up to $7,000 per employee.
- New employer rate
- 2.7%. Florida DOR: the initial rate is 2.7% until the employer has reported for 10 quarters.
- Rate range
- 0.1%–5.4% (2026). Florida DOR, 2026: minimum 0.1% ($7 per employee), maximum 5.4% ($378 per employee).
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- Florida Department of Revenue (reemployment tax)
- Notes
- Florida calls its state unemployment tax the reemployment tax and collects it through the Department of Revenue.
- Registration
- Register or open an account. Florida DOR: register for reemployment tax through the Department's website, which walks you through an interview to find your obligations (Florida Business Tax Application, DR-1).
What it costs: an example
Three employees at the new employer rate of 2.7% on the $7,000 base, with wages paid evenly through 2027. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
Hiring in another state? Employer registration in Florida, done for you, or a free bookkeeping health check.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $3,000.00 | $81.00 | Not reached | $18.00 |
| Around the base | $7,000.00 | $189.00 | Q4 | $42.00 |
| Above the base | $13,000.00 | $189.00 | Q3 | $42.00 |
Total for the three: $459.00 state plus $102.00 federal. Run your own staff in the SUTA and FUTA calculator set to Florida.
Quarterly reports and payments
| Quarter | Wages paid | Due |
|---|---|---|
| Q1 | January–March | April 30 |
| Q2 | April–June | July 31 |
| Q3 | July–September | October 31 |
| Q4 | October–December | January 31 (next year) |
Florida DOR: the RT-6 report and payment are due by the end of the month after the quarter; an electronic payment must be initiated by 5 p.m. ET on the business day before the due date.
Setting up the account for 2027
- Register for an unemployment tax account: Florida DOR: register for reemployment tax through the Department's website, which walks you through an interview to find your obligations (Florida Business Tax Application, DR-1).
- Set the 2027 wage base of $7,000 in payroll.
- Use 2.7% until your rate notice arrives; then enter the notice rate for the year.
- Put the four report dates (April 30, July 31, October 31, January 31) on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Official sources
- Florida Department of Revenue: Reemployment Tax Rate Information
- Florida DOR: Reemployment Tax Part 2, Employers' Responsibilities
- Florida DOR: Considering Business Opportunities in Florida? (GT-800029)
- Florida Statutes (2026), s. 443.1217, Wages
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
Florida unemployment tax questions
What is the Florida unemployment tax wage base for 2027?
$7,000 per employee, the same as 2026. Florida Statutes s. 443.1217(2) (2026 statutes): beginning January 1, 2015, remuneration paid to an individual during a calendar year above $7,000 is not taxable wages. The amount is fixed in statute with no end date, so 2027 is $7,000.
What SUTA rate does a new employer pay in Florida?
2.7%. Florida DOR: the initial rate is 2.7% until the employer has reported for 10 quarters. On a full $7,000 base that's $189.00 per employee for the year.
When are Florida quarterly unemployment reports due?
first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. Florida DOR: the RT-6 report and payment are due by the end of the month after the quarter; an electronic payment must be initiated by 5 p.m. ET on the business day before the due date.
What is the range of Florida unemployment tax rates for 2026?
0.1%–5.4% of taxable wages. Florida DOR, 2026: minimum 0.1% ($7 per employee), maximum 5.4% ($378 per employee). An established employer's own rate is on the notice the state mails each year; at the top rate one employee on a full $7,000 base costs $378.00.
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