Payroll Florida Unique Aspects of Florida Payroll Law and Practice
Below is a MRR and PLR article in category Business -> subcategory Other.
Unique Aspects of Florida Payroll Law and Practice
Overview
Florida payroll has distinct characteristics due to specific state conditions and requirements. This article explores various facets of Florida payroll, including tax withholding, unemployment insurance, wage laws, and child support withholding.
Key Highlights
No State Income Tax
Florida does not impose a state income tax, which means there is no state agency for withholding deposits or reports. Consequently, there are no state W-2 forms or supplemental wage withholding rates to file.
Section 125 Cafeteria Plans and 401(k)
While not all states treat salary reductions under Section 125 cafeteria plans or 401(k) in line with IRS guidelines, in Florida, cafeteria plans are not taxable for unemployment insurance purposes, whereas 401(k) contributions are.
Unemployment Insurance
Unemployment Insurance Agency
- Agency for Workforce Innovation
- Address: 102 Caldwell Bldg., 107 E. Madison St., Tallahassee, FL 32399-0211
- Phone: 850-488-7228
- Website: [FloridaJobs.org](http://www.floridajobs.org/)
Taxable Wage Base
For unemployment purposes, Florida taxes wages up to $7,000.
Reporting Requirements
Employers with 10 or more employees must report wages using magnetic media each quarter. Additionally, unemployment records must be kept for five years, including employee details and termination circumstances.
Wage and Hour Laws
Enforcing Agency
- Agency for Workforce Innovation
- Address: 107 E. Madison St., Caldwell Bldg., Tallahassee, FL 32399-0211
- Phone: 850-245-7105
- Website: [FloridaJobs.org](http://www.floridajobs.org/)
Wage Provisions
Florida law does not stipulate a state minimum wage or mandate overtime for non-FLSA-covered employers. It also has no specific pay frequency or final paycheck regulations for terminated employees.
New Hire Reporting
Employers must report new hires or rehires within 20 days, including essential employee and employer information. There is no penalty for late reporting, and reports can be submitted electronically. For more information, contact the Florida New Hire Reporting agency at 888-854-4791 or visit [fl-newhire.com](http://www.fl-newhire.com).
Additional Payroll Considerations
Direct Deposit
Compulsory direct deposit is not required in Florida.
Final Wages and Escheat Laws
If an employee is deceased, wages up to $300, including travel expenses, must be paid to the surviving family. Unclaimed wages must be turned over to the state after one year, with employer records maintained for five years.
Minimum Wage and Meal Breaks
Florida does not provide a statutory tip credit against the state minimum wage and only mandates meal breaks for minors.
Record Retention
Though Florida law lacks specific requirements, following FLSA guidelines for record retention is advisable.
Child Support Withholding
Enforcement Agency
- Office of Child Support Enforcement
- Department of Revenue
- Address: P.O. Box 8030, Tallahassee, FL 32314-8030
- Phone: 800-622-5437
- Website: [FloridaDOR/ChildSupport](http://sun6.dms.state.fl.us/dor/childsupport/)
Deduction Provisions
- Withholding starts the first pay period after 14 days of service.
- Payments must be sent within two business days of payday.
- Termination notices should be sent promptly.
- Administrative fees are capped at $5 for the first payment and $2 thereafter.
- Federal CCPA rules govern withholding limits.
Please note that laws and regulations may change, so staying informed of updates is prudent.
You can find the original non-AI version of this article here: Payroll Florida Unique Aspects of Florida Payroll Law and Practice.
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