Florida Reemployment Tax - FL SUI

Reemployment tax, or FL state unemployment insurance, is an employer paid tax collected for the sole purpose of paying reemployment benefits to eligible claimants. Only a portion of wages paid to each employee by their employer in a calendar year is taxable. SUI rates may increase or decrease over a qualified period based on the employer's employment records. New businesses who do not yet have payroll history are assigned a standard new business rate. 

Florida's standard new business rate and current year's wage base can be foundhere.

An employer who is liable for FL SUI must submit a quarterly return each quarter even if the employer had no employees or wages to report. Form RT-6 is used to complete the tax filing process. 

The general timeline for filing is:

• Quarter 1 (January - March) - Due April 30th

• Quarter 2 (April - June) - Due July 31st

• Quarter 3 (July - September) - Due October 31st

• Quarter 4 (October - December) - Due January 31st