Florida
31 of 44 tracked categories have a recorded state source, and 2 more fall back to the federal floor. Last reviewed 2026-08-24.
Minimum Wage
Verified$14.00 / hour
Florida minimum wage: $14.00 per hour, effective 2025-09-30 (Fla. Const. Art. X, § 24 schedule).
- Effective
- 2025-09-30
- Checked
- 2026-08-09
Overtime
VerifiedTen hours of labor shall be a legal day’s work, and the worker is entitled to extra pay for all work performed in excess of 10 hours’ labor daily. Manual labor only: 10 hours is a legal day’s work; extra pay is due for work beyond 10 hours a day absent a written contract (Fla. Stat. § 448.01)
- Checked
- 2026-08-09
Employee Classification
VerifiedWho is considered an employee?, the page defines employees versus independent contractors for reemployment tax purposes. For reemployment tax, the DOR distinguishes employees from independent contractors under common-law employment rules
- Checked
- 2026-08-09
Pay Frequency
VerifiedAs of 2026-08-16, the LexPayroll registry records no general pay frequency requirement for private employers in Florida, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Florida's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Final Pay
VerifiedIn Florida, the governing rule for final pay is federal: Wages required by the FLSA are due on the regular payday for the pay period covered. Some states may have laws concerning final payments to employees. Where an employee is subject to both the state and Federal wage payment requirements, the employee is entitled to the more timely payment (elaws FLSA Advisor, FAQ 031).
- Checked
- 2026-08-09
Pay Stub / Wage Statement
VerifiedAs of 2026-08-16, the LexPayroll registry records no general pay stub / wage statement requirement for private employers in Florida, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Florida's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Payroll Deductions
VerifiedNo employer shall make, require, or accept any deduction from wages to finance the employer's contributions, reimbursements, interest, penalties, fines, or fees under the reemployment-assistance chapter.
- Checked
- 2026-08-10
Payment Methods
VerifiedAs of 2026-08-16, the LexPayroll registry records no general payment methods requirement for private employers in Florida, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Florida's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Meal & Rest Breaks
VerifiedA minor 15 years of age or younger may not work more than 4 hours continuously without an interval of at least 30 minutes for a meal period; the same interval applies to a minor 16 or 17 years of age who works for 8 hours or more in any one day.
- Checked
- 2026-08-10
Working Time
VerifiedAs of 2026-08-16, the LexPayroll registry records no general working time requirement for private employers in Florida, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Florida's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Predictive Scheduling
VerifiedA local governmental entity may not adopt or enforce any ordinance, resolution, order, rule, or policy regulating the scheduling of employees by a private employer, including predictive scheduling, unless expressly authorized or required by state or federal law, regulation, or federal grant requirement.
- Checked
- 2026-08-10
Expense Reimbursement
VerifiedAs of 2026-08-16, the LexPayroll registry records no general expense reimbursement requirement for private employers in Florida, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Florida's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Commissions
VerifiedEarnings include compensation paid or payable, in money of a sum certain, for personal services or labor, including wages, salary, commission, or bonus.
- Checked
- 2026-08-10
Bonuses
VerifiedEarnings include compensation paid or payable, in money of a sum certain, for personal services or labor, including wages, salary, commission, or bonus.
- Checked
- 2026-08-10
Severance
VerifiedAs of 2026-08-16, the LexPayroll registry records no general severance requirement for private employers in Florida, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Florida's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Holiday / Premium Pay
VerifiedAs of 2026-08-16, the LexPayroll registry records no general holiday / premium pay requirement for private employers in Florida, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Florida's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Prevailing Wage
VerifiedExcept as required by federal or state law, the state or a political subdivision that contracts for a public works project may not require a contractor, subcontractor, or material supplier to pay employees a predetermined amount of wages or prescribe any wage rate.
- Checked
- 2026-08-10
Paid Sick Leave
VerifiedA political subdivision may not establish, mandate, or otherwise require an employer to offer employment benefits not otherwise required by state or federal law; employment benefits include paid or unpaid sick leave.
- Checked
- 2026-08-10
Paid Family & Medical Leave
VerifiedAs of 2026-08-16, the LexPayroll registry records no general paid family & medical leave requirement for private employers in Florida, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Florida's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Other Statutory Leaves
VerifiedAn employer must permit an employee who has been employed for 3 or more months to request and take up to 3 working days of leave from work in any 12-month period when the employee or a family or household member is a victim of domestic violence or sexual violence and the leave is used for a statutory purpose.
- Checked
- 2026-08-10
State Income Tax
VerifiedThe Florida Constitution bars a state tax on the income of natural persons, so there is no state income tax withholding on wages.
- Checked
- 2026-08-09
State Withholding Forms
Verified0%
No tax upon estates or inheritances or upon the income of natural persons who are residents or citizens of the state shall be levied by the state, or under its authority, in excess of specified federal-credit limits.
- Checked
- 2026-08-10
Supplemental Wages
Verified0%
No tax upon estates or inheritances or upon the income of natural persons who are residents or citizens of the state shall be levied by the state, or under its authority, in excess of specified federal-credit limits.
- Checked
- 2026-08-10
Multi-State Taxation
Verified0%
No tax upon estates or inheritances or upon the income of natural persons who are residents or citizens of the state shall be levied by the state, or under its authority, in excess of specified federal-credit limits.
- Checked
- 2026-08-10
Local Taxation
Verified0%
No tax upon estates or inheritances or upon the income of natural persons who are residents or citizens of the state shall be levied by the state, or under its authority, in excess of specified federal-credit limits.
- Checked
- 2026-08-10
State Unemployment (SUI)
VerifiedWage base $7,000
Beginning January 1, 2015, the part of remuneration paid to an individual by an employer for employment during a calendar year in excess of the first $7,000 of remuneration paid to the individual by an employer or his or her predecessor during that calendar year is exempt (Fla. Stat. § 443.1217(2)). As used in this section only, the term "employment" includes services constituting employment under any employment security law of another state or of the Federal Government (Fla. Stat. § 443.1217(1)). Per the official RT-6 instructions, the following should be considered when determining excess wages: (1) wages reported to another state by the same employer for an employee (Form RT-6NF); (2) wages paid by a predecessor during the calendar year.
- Effective
- 2015-01-01
- Checked
- 2026-08-24
Disability Insurance (SDI/TDI)
VerifiedAs of 2026-08-16, the LexPayroll registry records no general disability insurance (sdi/tdi) requirement for private employers in Florida, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Florida's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Workers' Compensation
VerifiedEmployment includes all private employments in which four or more employees are employed by the same employer, or one or more employees in the construction industry.
- Checked
- 2026-08-10
Tax Deposit Frequency
VerifiedA Florida reemployment tax return and payment are due by the end of the month following the end of the quarter: April 30, July 31, October 31, and January 31.
- Checked
- 2026-08-10
State Payroll Returns
VerifiedEmployers must file a Florida Employer's Quarterly Report, Form RT-6, by the end of each month following the end of the quarter, even if there are no employees or wages to report for the quarter.
- Checked
- 2026-08-10
Year-End Reporting
VerifiedIn Florida, the governing rule for year-end reporting is federal: Every employer required to deduct and withhold income tax or FICA from an employee, and every employer engaged in a trade or business who pays remuneration for services, must furnish that employee a statement on Form W-2 of the remuneration paid and the tax withheld during the calendar year, on or before January 31 of the succeeding year. Where employment terminates before the close of the calendar year, the statement is due within 30 days of a written request from the employee if that period ends before January 31 (26 U.S.C. 6051(a); 26 CFR 31.6051-1).
- Checked
- 2026-08-10
New Hire Reporting
VerifiedFederal and state laws require employers to report newly hired, re-hired and temporary employees within 20 days of an employee's start date.
- Checked
- 2026-08-10
Garnishments
VerifiedDisposable earnings of a head of a family which are less than or equal to $750 a week are exempt from attachment or garnishment; earnings greater than $750 a week may not be attached or garnished unless the person agreed otherwise in writing, subject to federal limits.
- Checked
- 2026-08-10
Pay Equity
VerifiedAn employer shall not discriminate between employees on the basis of sex by paying wages to employees of one sex at a rate less than the rate paid to employees of the opposite sex for equal work on jobs requiring equal skill, effort, and responsibility under similar working conditions, subject to statutory exceptions.
- Checked
- 2026-08-10
Pay Transparency
VerifiedAs of 2026-08-16, the LexPayroll registry records no general pay transparency requirement for private employers in Florida, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Florida's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Salary History Ban
VerifiedAs of 2026-08-16, the LexPayroll registry records no general salary history ban requirement for private employers in Florida, and no federal requirement governs this category across the states. This states what the registry holds; it is not a statement that no such law exists. Florida's official publisher, linked here, is where to confirm.
- Checked
- 2026-08-16
Wage Theft & Notices
Verified100%
Persons aggrieved by a violation of the Florida minimum wage may bring a civil action to recover the full amount of back wages unlawfully withheld plus the same amount as liquidated damages and reasonable attorney's fees and costs.
- Checked
- 2026-08-10
Workplace Posters
VerifiedEach employer required to pay an employee the Florida minimum wage shall display a poster in a conspicuous and accessible place in each establishment where such employees are employed.
- Checked
- 2026-08-10
Child Labor
VerifiedMinors 15 years of age or younger may not work before 7 a.m. or after 7 p.m. when school is scheduled the following day, more than 15 hours in a school week, or more than 3 hours on a school day; minors 16 or 17 have separate school-night and weekly limits.
- Checked
- 2026-08-10
E-Verify
VerifiedBeginning on July 1, 2023, a private employer with 25 or more employees shall use the E-Verify system to verify a new employee's employment eligibility within 3 business days after the first day the new employee begins working for pay.
- Effective
- 2023-07-01
- Checked
- 2026-08-10
Employer Registration
VerifiedAn employer must register with the Florida Department of Revenue by the end of the month following the calendar quarter in which the employer became an employer.
- Checked
- 2026-08-10
Payroll Recordkeeping
VerifiedThe employer must maintain true and accurate work records for a period of five calendar years. ... Failure to produce all requested work records will result in the loss of an employer’s earned tax rate and the assignment of the standard rate (5.4%) until the quarter after production of the records (RT-800002, Employer Guide to Reemployment Tax). Reemployment tax: employers must maintain true and accurate work records for five calendar years, open to Department inspection; failure to produce records costs the earned rate (standard 5.4% applies) until produced
- Checked
- 2026-08-09
Penalties & Interest
VerifiedThe state attorney general or other official designated by the legislature may bring a civil action to enforce the minimum wage, and each willful violation is subject to a fine of $1,000.00.
- Checked
- 2026-08-10
Statute of Limitations
VerifiedActions to enforce the Florida minimum wage must be commenced within 4 years after the violation, or within 5 years in the case of a willful violation.
- Checked
- 2026-08-10
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