Florida Payroll Taxes (2026)
What comes out of a Florida paycheck, what the employer pays on top, and the wage bases and rates that apply for the 2026 tax year. Written for whoever has to reconcile the numbers — employee or employer.
Tax year 2026 · Updated 2026-08-29 · Florida tax authority
Employee-side taxes in Florida
| Tax | Rate | 2026 limit |
|---|---|---|
| Federal income tax | Publication 15-T percentage method from Form W-4 | Varies |
| Social Security | 6.2% of wages | $184,500 wage base |
| Medicare | 1.45% of all wages | No cap |
| Additional Medicare Tax | 0.9% above $200,000 of wages | Employee only |
| Florida income tax | None | Florida does not tax wage income |
On a $60,000 salary, a single filer in Florida has about $9,610 withheld across the year and takes home $50,390. The Florida paycheck calculator breaks it down per paycheck.
Employer-side taxes in Florida
| Tax | Rate | Wage base | Cost on a $60,000 employee |
|---|---|---|---|
| Social Security (employer match) | 6.2% | $184,500 | $3,720 |
| Medicare (employer match) | 1.45% | No cap | $870 |
| FUTA (federal unemployment) | 0.6% effective after the 5.4% credit | $7,000 | $42 |
| FL SUI (new employer rate) | 2.7% | $7,000 | $189 |
Employing someone on $60,000 in Florida therefore costs roughly $4,821 above salary in payroll tax alone — about 8% of pay — before benefits, workers' compensation or equipment. Experience rating means an established employer's SUI rate can be well above or below the new-employer figure shown here.
Unemployment insurance in Florida
The Florida taxable wage base for 2026 is $7,000 per employee, and the new-employer rate is 2.7%. That is at the low end nationally, which keeps unemployment tax to a small fixed cost per employee.
Employers in a federal credit reduction state lose part of the 5.4% FUTA credit and pay more than the standard 0.6%. The list is published with Form 940 Schedule A after year end and changes annually.
Florida minimum wage and pay rules
The Florida minimum wage for 2026 is $14.00 an hour. Florida's minimum wage rises to $15.00 on September 30, 2026 — the state changes its rate in September, not January. Overtime follows the federal rule of one and a half times the regular rate after forty hours in a workweek.
Registration and filing
An employer with staff in Florida generally needs a state withholding account (not required, since there is no income tax to withhold), a state unemployment insurance account, and must report new hires to the state directory within the statutory window — twenty days under federal law, shorter in several states. Deposit schedules for state withholding depend on the size of your liability and are set by the state; federal deposit schedules are monthly or semi-weekly based on your lookback period.
Details and forms are on the Florida revenue authority site. Nothing here is a substitute for their current publication — rates and thresholds change, sometimes mid-year.
Frequently asked questions
What payroll taxes do employers pay in Florida?
The employer half of Social Security and Medicare at 7.65%, FUTA at an effective 0.6% on the first $7,000 of wages, and Florida unemployment insurance on the first $7,000 of each employee's wages at an experience-rated percentage.
What is the Florida SUI wage base for 2026?
$7,000 per employee. The new-employer rate is 2.7%; established employers are experience rated.
Does Florida have a state income tax to withhold?
No. Florida does not tax wage income, so there is no state withholding account to open for income tax.
How much does an employee really cost in Florida?
Payroll taxes alone add about 8% to a $60,000 salary. Benefits, workers' compensation, equipment and space typically take the full loaded cost to 1.25 to 1.4 times salary.
Related
For the employee view, the Florida paycheck calculator shows every line on a Florida paycheck. The employer payroll tax calculator covers the employer side generally.