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Guide to Setting Up Payroll for Your Child Care Business in Florida
4 min read
Last updated
Beny Mizrachi
Beny Mizrachi
4 min read
Last updated
Setting up payroll for your child care business in Florida can seem like a daunting task, but it doesn't have to be. This guide will help walk you through the process step by step, providing you with all the information you need to make sure your business is compliant with Florida's payroll laws and regulations. Whether you're just getting started or you're a seasoned child care provider, understanding payroll is crucial for the successful operation of your business.
What is the Florida Reemployment Tax?
Florida Reemployment Tax is Florida’s unemployment compensation program. The name was changed in 2012 when legislation was passed to change its name from Unemployment Compensation Law to Reemployment Assistance Law, and its focus redirected to assisting Florida job seekers to become reemployed.
Who is liable to pay the reemployment tax?
Registered businesses employing one or more people for a day (or portion of a day) during any 20 weeks in a calendar year OR have paid at least $1500 in wages in a calendar year are liable for reemployment taxes. Only the first $7,000 of these wages paid to each employee in a calendar year is taxable.
These taxes are then deposited into the Unemployment Compensation Trust Fund, whose sole purpose is paying reemployment assistance benefits to eligible claimants. Employers with consistent employment records receive reduced tax rates after a qualifying period.
The Florida Department of Commerce (Commerce) administers reemployment benefits, providing temporary income to workers who lose their jobs through no fault of their own and who are able and available for work.
What You’ll Need:
To get set up with payroll in Florida, you’ll need the following:
Florida Reemployment Account Number
Florida Reemployment Tax Rate
Florida Reemployment Account Number
Your Florida Reemployment Tax Account Number is a seven-digit number formatted as XXXXXXX. If you already have a Reemployment Account Number, you can find your Reemployment Account Number on any document you’ve previously submitted for quarterly tax filing (Form RT-6).
For child care businesses that don’t already have a Reemployment Tax Account Number, you can get one by registering for an online account with the Florida Department of Revenue (DOR). Upon successful enrollment, you’ll receive your seven-digit Reemployment Tax Account Number.
Alternatively, you can speak with a representative of the DOR by calling 850-488-6800 or your **local DOR Taxpayer Service Center** to acquire a Reemployment Tax Account number.
Florida Reemployment Tax Rate
When new employers become liable for reemployment tax, the initial rate is set at 2.7% and will remain so until the employer has reported for 10 quarters (2.5 years). Afterward, the account will then be rated by dividing the total benefits charged to the account by the taxable payroll reported for the first 7 of the last 9 quarters immediately preceding the quarter for which the rate is effective.
The maximum tax rate is 5.4% ($378) per employee, except for employers participating in the Short-Time Compensation Program. This rate can be either earned or assigned to employers with delinquencies greater than a year, as well as to employers who fail to produce work records requested for an audit. By law, the absolute lowest an employer's tax rate can be is .1% ($7.00) per employee. Rate notices are sent to all contributing employers every year by mail.
If there are any changes to an employer’s tax rate, a Reemployment Tax Rate Notice (RT-20), is sent to them immediately before its effective date.
If you disagree with your tax rate determination, you may protest your tax rate within 20 days from the “Mailed on or Before” date printed on the Reemployment Tax Rate Notice (Form RT-20). Tax rate protests must be in writing and can be mailed, emailed, or faxed to the Department using the following contact information:
Mail:
Department of Revenue
P.O. Box 6510
Tallahassee, FL 32314-6510
Email: Experience_Rating@floridarevenue.com
Fax: (850) 488-5997
Where to find your tax rate
You can view your tax rate by logging in to the Department’s Reemployment Tax file and pay website. You will also receive a rate notice by mail every year.
With Playground, you can effortlessly run payroll in as little as 90 seconds, as many times as you need every month - without any extra charges. Easily consolidate your payroll system or integration, all in one place. Learn more about payroll and book a demo.
More Info + Useful Links:
Setting up payroll for your child care business in Florida can seem like a daunting task, but it doesn't have to be. This guide will help walk you through the process step by step, providing you with all the information you need to make sure your business is compliant with Florida's payroll laws and regulations. Whether you're just getting started or you're a seasoned child care provider, understanding payroll is crucial for the successful operation of your business.
What is the Florida Reemployment Tax?
Florida Reemployment Tax is Florida’s unemployment compensation program. The name was changed in 2012 when legislation was passed to change its name from Unemployment Compensation Law to Reemployment Assistance Law, and its focus redirected to assisting Florida job seekers to become reemployed.
Who is liable to pay the reemployment tax?
Registered businesses employing one or more people for a day (or portion of a day) during any 20 weeks in a calendar year OR have paid at least $1500 in wages in a calendar year are liable for reemployment taxes. Only the first $7,000 of these wages paid to each employee in a calendar year is taxable.
These taxes are then deposited into the Unemployment Compensation Trust Fund, whose sole purpose is paying reemployment assistance benefits to eligible claimants. Employers with consistent employment records receive reduced tax rates after a qualifying period.
The Florida Department of Commerce (Commerce) administers reemployment benefits, providing temporary income to workers who lose their jobs through no fault of their own and who are able and available for work.
What You’ll Need:
To get set up with payroll in Florida, you’ll need the following:
Florida Reemployment Account Number
Florida Reemployment Tax Rate
Florida Reemployment Account Number
Your Florida Reemployment Tax Account Number is a seven-digit number formatted as XXXXXXX. If you already have a Reemployment Account Number, you can find your Reemployment Account Number on any document you’ve previously submitted for quarterly tax filing (Form RT-6).
For child care businesses that don’t already have a Reemployment Tax Account Number, you can get one by registering for an online account with the Florida Department of Revenue (DOR). Upon successful enrollment, you’ll receive your seven-digit Reemployment Tax Account Number.
Alternatively, you can speak with a representative of the DOR by calling 850-488-6800 or your **local DOR Taxpayer Service Center** to acquire a Reemployment Tax Account number.
Florida Reemployment Tax Rate
When new employers become liable for reemployment tax, the initial rate is set at 2.7% and will remain so until the employer has reported for 10 quarters (2.5 years). Afterward, the account will then be rated by dividing the total benefits charged to the account by the taxable payroll reported for the first 7 of the last 9 quarters immediately preceding the quarter for which the rate is effective.
The maximum tax rate is 5.4% ($378) per employee, except for employers participating in the Short-Time Compensation Program. This rate can be either earned or assigned to employers with delinquencies greater than a year, as well as to employers who fail to produce work records requested for an audit. By law, the absolute lowest an employer's tax rate can be is .1% ($7.00) per employee. Rate notices are sent to all contributing employers every year by mail.
If there are any changes to an employer’s tax rate, a Reemployment Tax Rate Notice (RT-20), is sent to them immediately before its effective date.
If you disagree with your tax rate determination, you may protest your tax rate within 20 days from the “Mailed on or Before” date printed on the Reemployment Tax Rate Notice (Form RT-20). Tax rate protests must be in writing and can be mailed, emailed, or faxed to the Department using the following contact information:
Mail:
Department of Revenue
P.O. Box 6510
Tallahassee, FL 32314-6510
Email: Experience_Rating@floridarevenue.com
Fax: (850) 488-5997
Where to find your tax rate
You can view your tax rate by logging in to the Department’s Reemployment Tax file and pay website. You will also receive a rate notice by mail every year.
With Playground, you can effortlessly run payroll in as little as 90 seconds, as many times as you need every month - without any extra charges. Easily consolidate your payroll system or integration, all in one place. Learn more about payroll and book a demo.
More Info + Useful Links:
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Beny Mizrachi
Director of Growth
Beny Mizrachi leads marketing at Playground from New York, where he runs go-to-market across content, paid and organic social, email, referrals, and strategic partnerships. He authors content on the Playground blog — including the comprehensive guide to creating a preschool marketing plan — and is dedicated to making it easier for child care operators to attract families, improve enrollment, and stand out in competitive markets.
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