🗓️ Where Does the Payroll Tax Go, and When is it Due? (A Quarterly Reminder)
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In Florida, "payroll tax" primarily refers to the mandatory state and federal taxes that every employer must remit. While the federal taxes (Social Security, Medicare, and FUTA) are complex, the Florida state tax is relatively simple and follows a predictable quarterly schedule.
| Tax Type | Who Pays | Where it Goes | When is it Due? |
| Federal FICA (Social Security & Medicare) | Employee (withheld) and Employer (matched) | IRS (Federal Government) | Monthly/Semi-weekly (based on liability) |
| Federal FUTA (Unemployment) | Employer | IRS (Federal Government) | Quarterly/Annually (based on liability) |
| Florida Reemployment Tax (SUTA) | Employer | Florida Department of Revenue | Quarterly |
The Florida State Schedule (Form RT-6):
Florida's Reemployment Tax is due quarterly. The deadline is the last day of the month following the end of the calendar quarter.
| Quarter Ends | Report Due By |
| March 31 | April 30 |
| June 30 | July 31 |
| September 30 | October 31 |
| December 31 | January 31 |
Crucial Note: Florida is one of the few states that does not impose a state income tax, so you are not required to withhold state income tax from employee paychecks. However, you are absolutely required to handle all federal withholdings and pay the state Reemployment Tax.