| Florida payroll has some unique aspects and | | | | Optionally Date of birthThis information must be |
| conditions. Some of the details and laws are set | | | | reported within 20 days of the hiring or rehiring. |
| out in this article including information concerning: | | | | The information can be sent as a W4 or |
| tax withholding and reporting; unemployment | | | | equivalent by mail, fax or electronically. |
| insurance taxes and reporting; wage and hour | | | | There is a no penalty for a late report in |
| laws; and child support withholding.Florida has no | | | | Florida.The Florida new hire-reporting agency can |
| State Income Tax. There for there is no State | | | | be reached at 888-854-4791 / 850-656-3343 or |
| Agency to oversee withholding deposits and | | | | on the web at .Florida does not allow compulsory |
| reports. There are no State W2's to file, no | | | | direct depositIn Florida there are no statutory |
| supplement wage withholding rates and no State | | | | requirements concerning pay frequency or the lag |
| W2's to fileNot all states allow salary reductions | | | | time between when the services are performed |
| made under Section 125 cafeteria plans or 401(k) | | | | and when the employee must be paid.Florida has |
| to be treated in the same manner as the IRS | | | | no general provision on when terminated |
| code allows. In Florida cafeteria plans are: not | | | | employees must be paid their final |
| taxable for unemployment insurance purposes. | | | | wages.Deceased employee's wages plus travel |
| 401(k) plan deferrals are: taxable unemployment | | | | expenses up to $300.00 must be paid to the |
| purposes.The Florida State Unemployment | | | | surviving spouse, children over 18 or the |
| Insurance Agency is:Agency for Workforce | | | | deceased parents (in that order).Escheat laws in |
| Innovation | | | | Florida require that unclaimed wages be paid over |
| 102 Caldwell Bldg. | | | | to the state after one year.The employer is |
| 107 E. Madison St. | | | | further required in Florida to keep a record of the |
| Tallahassee, FL 32399-0211 | | | | wages abandoned and turned over to the state |
| 850-488-7228 | | | | for a period of five years.There is no provision in |
| State of Florida taxable wage base for | | | | Florida law concerning tip credits against State |
| unemployment purposes is wages up to | | | | minimum wage.In Florida the payroll laws covering |
| $7,000.00.Florida requires Magnetic media reporting | | | | mandatory rest or meal breaks are only that |
| of quarterly wage reporting if the employer has | | | | minors must have a 30 minutes meal period after |
| at least 10 employees that they are reporting | | | | four hours of work.There is no provision in Florida |
| that quarter.Unemployment records must be | | | | law concerning record retention of wage and hour |
| retained in Florida for a minimum period of five | | | | records therefor it is probably wise to follow |
| years. This information generally includes: name; | | | | FLSA guidelines.The Florida agency charged with |
| social security number; dates of hire, rehire and | | | | enforcing Child Support Orders and laws is:Office |
| termination; wages by period; payroll pay periods | | | | of Child Support Enforcement |
| and pay dates; date and circumstances of | | | | Department of Revenue |
| termination.The Florida State Agency charged with | | | | P.O. Box 8030 |
| enforcing the state wage and hour laws is:Agency | | | | Tallahassee, FL 32314-8030 |
| for Workforce Innovation | | | | 800-622-5437 |
| 107 E. Madison St. | | | | has the following provisions for child support |
| Caldwell Bldg. | | | | deductions:When to start Withholding? 1st pay |
| Tallahassee, FL 32399-0211 | | | | period after 14 days from service |
| 850-245-7105 | | | | When to send Payment? Within 2 business days |
| is no provision for minimum wage in the State of | | | | of Payday. |
| Florida.There is also no general provision in Florida | | | | When to send Termination Notice? "Promptly" |
| State Law covering paying overtime in a | | | | Maximum Administrative Fee? $5 for 1st |
| non-FLSA covered employer.Florida State new | | | | payment then $2 each |
| hire reporting requirements are that every | | | | Withholding Limits? Federal Rules under CCPA. |
| employer must report every new hire and rehire. | | | | Charles J. Read, CPA has been in the payroll, |
| The employer must report the federally required | | | | accounting and tax business for 30 years, the last |
| elements of:Employee's name | | | | fifteen in private practice. Mr. Read is the author |
| Employee's address | | | | of "How to Start a New Business".For Professional |
| Employee's social security number | | | | Payroll services at a Budget Price go to a |
| Employer's name | | | | Paperless Payroll Company.Go to For a full service |
| Employers address | | | | payroll service bureau with CPA's on staff.See an |
| Employer's Federal Employer Identification | | | | excerpt of Mr. |
| Number (EIN) andDate of hire | | | | |