Florida payroll taxes

No state income tax: Florida does not levy a personal state income tax; there is no Florida W-4.
Reemployment Tax (SUTA/UI): Employer-paid only on a taxable wage base (see 10-year table). Employees do not pay UI in Florida.
FICA (federal): Social Security and Medicare; see the FICA section below.
Federal income tax (FIT): Withheld using IRS rules based on your Form W-4.
Local income taxes: None on wages in Florida (see “Number of cities…” below).
Pre-tax deductions: 401(k), HSA/FSA, Section 125 premiums can reduce taxable wages where eligible.
Post-tax deductions: Roth 401(k), garnishments, union dues, after-tax benefits reduce net pay after taxes.

How Your Florida Paycheck Works

Start with gross pay for the period (salary, or hourly rate × hours; include overtime if due).
Subtract pre-tax items (traditional 401(k), HSA/FSA, cafeteria plans) to get taxable wages.
Calculate FICA (Social Security to the federal wage base; Medicare on all wages; Additional Medicare for high earners).
Calculate federal withholding using IRS methods and your W-4.
No Florida PIT: there is no state income tax line on your paycheck.
Employer separately pays Florida Reemployment Tax (does not reduce your net pay).
Subtract post-tax deductions to arrive at net pay.

Florida unemployment (Reemployment) tax — 10-year employer snapshot

Florida funds unemployment benefits (Reemployment Assistance) via employer payroll taxes. Employees do not contribute.

Year	Taxable Wage Base	Employee Pays?	New Employer Rate (typ.)	Experienced Employer Rate Range (approx.)	Notes
2016	$7,000	No	2.7%	~0.10%–5.40%	Florida “Reemployment Tax”
2017	$7,000	No	2.7%	~0.10%–5.40%	Employer experience-rated
2018	$7,000	No	2.7%	~0.10%–5.40%	Employer experience-rated
2019	$7,000	No	2.7%	~0.10%–5.40%	Employer experience-rated
2020	$7,000	No	2.7%	~0.10%–5.40%	Pandemic year
2021	$7,000	No	2.7%	~0.10%–5.40%	Trust fund recovery schedules
2022	$7,000	No	2.7%	~0.10%–5.40%	Wage base unchanged
2023	$7,000	No	2.7%	~0.10%–5.40%	Rates vary by reserve ratio
2024	$7,000	No	2.7%	~0.10%–5.40%	Quarterly RT-6 filing
2025	$7,000	No	2.7%	~0.10%–5.40%	Confirm current rate notice

Florida salary threshold

Florida follows the federal FLSA white-collar exemptions. Exempt status requires meeting the current federal salary threshold and the applicable duties tests. If either test is not met, the employee is generally overtime-eligible after 40 hours in a workweek.

Median Household Income — Florida (10 years, current dollars)

Nominal values to illustrate trend; use official ACS/FRED releases for precise figures.

Year	Median Household Income
2015	$49,426
2016	$50,860
2017	$52,594
2018	$55,660
2019	$59,227
2020	$57,703
2021	$63,062
2022	$67,917
2023	$72,985
2024	$74,500

Florida Federal Insurance Contributions Act (FICA)

Social Security: 6.2% employee + 6.2% employer, up to the federal wage base.
Medicare: 1.45% employee + 1.45% employer on all wages.
Additional Medicare: 0.9% employee-only on wages above $200,000 (employer remains 1.45%).

Number of cities that have local income taxes

Florida does not levy local wage or earned income taxes. Cities and counties fund services mainly through sales, use, tourist development, property, and business taxes. Therefore, your paycheck will never include a city income tax line anywhere in Florida. Always confirm worksite jurisdiction for employer business tax obligations when hiring.

Local income tax table (employee wage tax)

City/County	Local income/occupational tax rate	Notes
Statewide	None	No local wage-based income taxes in Florida

Florida Wage and Hour Laws: Overtime, Pay Frequency

Minimum wage: $14.00/hour effective September 30, 2025 (indexed; scheduled to reach $15.00 on September 30, 2026).
Overtime: Florida follows FLSA — 1.5× after 40 hours/week (no statewide daily overtime rule).
Pay frequency: No set statewide frequency; employers must establish regular, reliable paydays (weekly, biweekly, or semimonthly are common) and pay on time.
Final pay: Florida defers to federal standards and general contract law; pay promptly according to policy and any written agreement.

Additional Florida forms

DR-1 — Florida Business Tax Application (register for Reemployment Tax).
RT-6 — Employer’s Quarterly Report (Reemployment Tax filing).
New Hire Reporting — Report within 20 days of hire/re-hire.
Required posters — Federal and Florida wage/hour, reemployment assistance, and discrimination notices.

FAQs — Florida Salary Paycheck Calculator

How do I use a Florida Salary Paycheck Calculator to estimate net pay?

Enter gross pay and pay frequency, W-4 details, and any pre-tax/post-tax deductions. The tool applies FICA and federal withholding, skips state income tax, and reflects employer-paid Reemployment Tax (which doesn’t reduce your net). The result is your estimated take-home, per period and year-to-date.

Why doesn’t my Florida paycheck show state income tax?

Florida has no personal state income tax. Your paycheck will typically show only federal withholding, FICA, and any benefit or court-ordered deductions.

Do Florida employees pay unemployment tax from wages?

No. Florida’s Reemployment Tax is paid by employers. Employees do not contribute, so there is no UI line item deducted from your pay.

What salary makes me exempt from overtime in Florida?

Florida follows federal FLSA rules. Exemption requires meeting both the current federal salary threshold and the duties tests. If either test is not met, overtime is due after 40 hours in a workweek.

How are bonuses and commissions taxed on a Florida paycheck?

They are subject to federal withholding (often using IRS supplemental methods) and FICA. There is no Florida state income tax on wages, and Reemployment Tax is an employer cost only.

Does any Florida city take a local income or occupational tax from my wages?

No. Florida does not have local wage-based income taxes. Some jurisdictions may assess employer business taxes, which do not reduce employee net pay.

Why is my coworker’s net pay different even though our salaries match?

Differences arise from W-4 elections, pre-tax benefits (401(k), HSA/FSA), Roth vs. traditional contributions, supplemental wage methods, and garnishments. These variables can materially change take-home pay at the same gross salary.

What’s Florida’s current minimum wage and does it affect salaried employees?

As of September 30, 2025, the statewide minimum wage is $14.00/hour. Salaried non-exempt employees must still earn at least the minimum for all hours worked, and overtime after 40 hours/week.

How often must I be paid in Florida?

Florida doesn’t mandate a specific frequency; employers must set regular, reliable paydays and follow their policy. Weekly, biweekly, and semimonthly schedules are common.

Where can employers find official Florida payroll forms and guidance?

Register via DR-1, file RT-6 quarterly for Reemployment Tax, complete federal new-hire reporting, and maintain required postings. Consult Florida’s Department of Revenue and Department of Economic Opportunity resources plus IRS publications for details.

Florida Salary Paycheck Calculator