If you’re an employer in Florida, you must comply with all federal and state employment tax obligations and filings.

In general, an employer must file quarterly Form 941 (Employer Quarterly Federal Tax Return) to report taxable wages and pay Social Security and Medicare taxes on the employee wages. The Form 941 also reports the amount of federal income taxes withheld from employee wages.

In addition, a Florida employer must pay state reemployment taxes on the first $7,000 of employee wages. The employer reports these wages and taxes on a quarterly Form RT-6.

This guide provides a step-by-step walkthrough to help you complete and file Form RT-6 accurately. We also include a video tutorial on how to complete a sample paper Form RT-6.

What is Form RT-6?

Florida employers use Form RT-6 to report wages paid to employees and calculate reemployment taxes owed. These taxes fund unemployment benefits for eligible individuals in the state.

Employers should file this form quarterly, even if the employer paid no wages during the reporting period. Filing the “zero” return makes it clear to the Florida Department of Revenue (FL DOR) that the company had no reportable wages during the period. Otherwise, Florida will send you a notice asking for the filing.

New employers are assigned an introductory tax rate of 2.7% on the first $7,000 of each employee’s wages. The employer keeps this rate for 10 quarters, at which point it is assigned an “experience-based rate” that is either higher or lower depending upon the number of unemployment claims filed by previous employees.

Step-by-Step Instructions for Completing Form RT-6

Step 1: Obtain the Form

You can access Form RT-6 through the Florida Department of Revenue’s website. The FL DOR encourages all employers to file their quarterly returns and pay taxes online using the FL Department of Revenue online system. The online system simplifies calculations and ensures timely submission.

Electronic filings are required if an employer has 10 or more employees in any quarter during the prior fiscal year.

Step 2: Fill Out Employer Information

At the top of the form, provide your:

  • Employer RT Account Number: Assigned by the Florida Department of Revenue. The FL DOR assigns this RT number after the company files Florida Form DR-1 (Business Tax Application).
  • Business Name and Address: Enter the business name and mailing address, as well as the company’s physical address (if different from the mailing address).
  • Federal Tax ID Number: Enter the company’s federal employer identification number (EIN).
  • Reporting Period & Tax Rate: Indicate the reporting quarter and year (e.g., quarter ending March 31, 2024), and enter the applicable tax rate as assigned by the FL DOR.

Step 3: Report Employee Wages

In this section, list the wages paid to each employee during the quarter:

  1. Employee Name and Social Security Number: Enter each employee’s first name, last name, and social security number (SSN).
  2. Total Gross Wages: Include all earnings, such as salaries, commissions, and bonuses. Enter the amount of taxable wages for the period. Florida taxes only the first $7,000 of an employee’s wages. For example, if an employee was paid $20,000 during Q1, enter $20,000 of gross wages and $7,000 as taxable wages for the year.

Step 4: Compute Reemployment Tax Due

  1. Add up the total gross wages and taxable wages for all employees.
  2. Multiply the total taxable wages by your assigned tax rate. New employers are assigned a starting rate of 2.7%. Employers filing for at least 10 quarters are assigned a different “experience-based rate” ranging from 0.01% to 5.4%.

Step 5: Sign and Date the Form

Before submitting, ensure the form is signed and dated by an authorized individual. If filing electronically, follow the online system’s prompts to certify your submission.

If filing a paper return, enclose a check for the amount of tax due. The FL DOR does not accept cash payments. If filing online, you can connect your company’s bank account and authorize a direct debit for the amount due.

Final Thoughts on Form RT-6

Completing Form RT-6 accurately and on time is crucial for complying with Florida’s reemployment tax requirements.

For additional assistance, consult the Florida Department of Revenue’s website or hire a certified public accountant (CPA) or payroll processing company to assist with the filings.