What employer payroll taxes apply in Florida?

Florida employers pay federal FUTA, the Florida Reemployment Tax (the state's SUI), and the employer share of FICA — 6.2% Social Security and 1.45% Medicare. Florida has no state income tax, SDI, or paid family leave tax.

What is the Florida Reemployment Tax rate?

New employers pay 2.7% on the first 7,000 dollars of each employee's wages. Established employers receive an experience rate between 0.1% and 5.4% based on their layoff history. The taxable wage base is 7,000 dollars per employee.

How does FUTA work for Florida employers?

FUTA is 6.0% on the first 7,000 dollars of wages, but employers who pay state unemployment tax on time receive a 5.4% credit, lowering the effective rate to 0.6%. This calculator defaults to the 0.6% net rate.

Does Florida have an SDI or paid family leave tax?

No. Unlike states such as California or New York, Florida imposes no state disability insurance (SDI) or paid family and medical leave (PFML) payroll tax, so those lines are zero in this calculator.

How accurate is this estimate?

It is a close estimate using the standard wage bases and rates you enter. Actual costs depend on your assigned experience rate, any additional credit reductions for FUTA, and per-employee wage detail not fully modelled in a single-rate estimate.

Florida Employer Payroll Tax Calculator

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Hiring in Florida is relatively low-cost on the employer side because the state has no income tax, no SDI, and no paid-leave payroll tax. Still, every Florida employer owes federal FUTA, the Florida Reemployment Tax (the state’s unemployment insurance, or SUI), and the employer half of FICA (Social Security and Medicare). This calculator adds them up so you can budget the true cost of payroll.

How it works

The calculator computes each employer-side tax against the correct wage base:

FUTA. 6.0% on the first $7,000 of each employee’s wages, reduced by the 5.4% state credit to a net effective rate of 0.6% when state tax is paid on time.
Florida Reemployment Tax (SUI). Your assigned rate (new employers: 2.7%) on the first $7,000 per employee. Florida’s taxable wage base is $7,000.
Employer FICA. Social Security at 6.2% on wages up to the annual wage base, and Medicare at 1.45% on all wages — paid by the employer in addition to the amounts withheld from employees.
State SDI / PFML. $0 in Florida — these taxes do not exist here.

Tips and example

For a single employee earning $50,000, the FUTA base and the SUI base are each capped at $7,000. At a 0.6% effective FUTA rate that is $42, and at a 2.7% new-employer SUI rate that is $189. Employer FICA, however, applies to the full $50,000: 6.2% Social Security is $3,100 and 1.45% Medicare is $725. The employer’s total payroll tax is the sum of all four.

Established employers should enter their actual experience rate, which can be far below 2.7% with a clean layoff history. Confirm your assigned rate on your annual Florida Reemployment Tax rate notice.