Florida payroll taxes
Every tax withheld from a Florida paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: oui.doleta.gov, taxfoundation.org, oregon.gov.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| Florida SUTA | — | 2.7% (new) | $7,000 |
| Florida income tax | None | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
State unemployment insurance
Florida charges new employers 2.7% on the first $7,000 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 0.1% to 5.4%. Reemployment tax, administered by the FL Department of Revenue. Wage base fixed by statute.
Register and file with the Florida unemployment tax agency.
Income tax withholding
Florida does not tax wages, so there is no state income tax withheld from paychecks.
Frequently asked questions
- What payroll taxes do employers pay in Florida?
- Social Security, Medicare, federal unemployment (FUTA) and Florida unemployment insurance (SUTA).
- What is the Florida SUTA wage base for 2026?
- $7,000 per employee.
- Does Florida require state income tax withholding?
- No. Florida has no tax on wages.