Hiring Your First Employee in Florida (2026)
The Florida-specific steps for a first W-2 hire, layered on top of the federal checklist. Every figure links to the state agency or official source we checked.
Minimum wage
$15.00/hour as of September 30, 2026 (it was $14.00 before that).
State unemployment tax (SUTA)
Florida calls it reemployment tax. New employers start at 2.7% on the first $7,000 per employee, and that rate stays until you've reported for 10 quarters.
Income tax withholding registration
Florida has no state personal income tax, so there's no state withholding. You register with the Florida Department of Revenue for reemployment tax.
New-hire reporting
Report within 20 days of the start date to the Florida New Hire Reporting Center (Department of Revenue).
Workers' compensation
Depends on industry. Non-construction employers need coverage at 4 or more employees (full- or part-time, corporate officers and LLC members included). Construction employers need it at 1 or more. Agricultural employers need it at 6 regular or 12 seasonal employees. Even if you're under the threshold, you can still be held liable for a work injury.
Paid sick leave, family leave & disability
We found no Florida law requiring private employers to provide paid sick leave, and Florida has no state paid family leave or disability insurance program.
Required posters
Florida requires the state minimum wage poster and the reemployment assistance poster (RT-83), along with the federal posters. Federal posters apply too; the DOL FirstStep Poster Advisor shows which ones. Official posters are free.
Worked example: one full-time employee at $18/hour
This uses the same assumptions as our employee cost calculator: $18/hour, 40 hours a week, 52 weeks, 2026 federal rates, and Florida's new-employer SUTA rate. Workers' comp is a placeholder; your insurer's rate for the job class will differ.
| Wages: $18 × 40 h × 52 weeks | $37,440.00 |
| Social Security (6.2%) | $2,321.28 |
| Medicare (1.45%) | $542.88 |
| FUTA (0.6% of first $7,000) | $42.00 |
| FL unemployment: 2.7% of first $7,000 | $189.00 |
| Workers' comp, illustrative $1.00 per $100 of payroll | $374.40 |
| Total before benefits | $40,909.56 |
That's 1.09× wages, or about $19.67 per hour paid, before benefits, paid leave, and payroll software. $18/hour is above Florida's 2026 minimum wage.
FAQ
What is the Florida SUTA rate for new employers in 2026?
Florida calls it reemployment tax. New employers start at 2.7% on the first $7,000 per employee, and that rate stays until you've reported for 10 quarters.
Is workers' comp required for my first employee in Florida?
Depends on industry. Non-construction employers need coverage at 4 or more employees (full- or part-time, corporate officers and LLC members included). Construction employers need it at 1 or more. Agricultural employers need it at 6 regular or 12 seasonal employees. Even if you're under the threshold, you can still be held liable for a work injury.