Florida Employer Registration — Reemployment Tax Account + New Hire Reporting: Miami restaurant guide
Florida Department of Revenue
What it is
Florida has no state income tax withholding, but employers pay reemployment (unemployment) tax to DOR and must report every new hire to the State Directory of New Hires within 20 days.
When a restaurant needs it
Once you have employees. New employers start at a 2.7% rate on the first $7,000 of each employee's wages, filed quarterly on Form RT-6.
How to apply
Add reemployment tax to your Florida Business Tax Application (the same online DR-1 used for sales tax), then report hires at Child Support Services for Employers.
Documents you’ll need
- FEIN and entity information
- Date of first Florida payroll
- For each hire: name, address, SSN, date of hire, employer FEIN
Good to know
Independent contractors paid $600 or more in a year must also be reported to the directory within 20 days of the first payment or contract.
Official source
FL DOR — reemployment tax rates (2.7% initial, $7,000 wage base) · Section 409.2576, F.S. — new hire reporting within 20 days
Answer a few questions about your space and get every permit in order, with a timeline, a cost range, walkthroughs, and every application filled in for you to sign with Open.
Last reviewed 2026-10-06. Guidance only, not legal advice.