Form Rt-7 - Employer'S Reemployment Tax - Annual Report For Employer'S Of Domestic Employees Only


Employer’s Reemployment Tax*
R. 12/12
Annual Report for Employers of Domestic Employees Only
Rule 73B-10.037
Florida Administrative Code
Mail Reply To:
Reemployment Tax
Florida Department of Revenue
5050 W Tennessee St Bldg L
Tallahassee FL 32399-0180
Internet Address:
Filing Reports – Every employer who is liable under the Florida reemployment
Line 4 – Enter the total TAXABLE WAGES paid for each quarter (total all Line 13B entries
assistance program law must file a report. Those having employees who perform
from each page).
domestic duties only, and have been approved by the Department for annual filing, may
Line 5 – Enter the taxable wages paid for the year. Add the total of each quarter from
use this Annual Report for Employers of Domestic Employees Only (RT-7, formerly
Line 4 together.
UCT-7) for this purpose. All others must use the Employer’s Quarterly Report (RT-6,
Line 6 – Enter tax due. Multiply Line 5 by tax rate listed on page 1.
formerly UCT-6).
Line 7 – If this report is not filed by the Due Date listed on page 1, compute penalty of
Reminder – The RT-7 MUST be submitted timely, even if no tax is due.
$25 for each month, or fraction of a month, that the report is late.
No Employment – A registered employer who had no employees or paid no wages
Line 8 – If tax due from Line 6 is not paid by January 31, compute interest of 1% (.01)
during the year must still complete, sign and return the Employer’s Annual Report. If you
per month, to be prorated daily, from the due date until the tax is paid.
need to cancel your registration, call 800 352-3671.
Line 9 – Enter the total amount of Lines 6, 7, and 8. Write your RT account number on
Electronic Filing and Paying – The Department of Revenue offers the convenience
your check. Make check payable to Florida U.C. Fund and enclose the check with
of using our free and secure Internet site to file and pay reemployment tax. To enroll,
this report. If less than $1 is due, send this report with no payment.
or get more information, go to the Internet site at . After you
Line 10 – Enter each employee’s social security number (NINE digits - Do not suppress the
complete your electronic enrollment we will send you a User ID, PIN/Password, and
leading zeros). Every employee, regardless of age, is required to have a social security
instructions based on the filing/payment method you choose. Once you are set up to
number. If the employee’s social security number is not included, the first (up to)
file/pay electronically, you will not receive paper reports from the Department. Please do
$8,000 of wages on each quarter reported will be taxed at your reemployment tax rate.
not mail a paper report if you file electronically.
Line 11 – Enter each employee’s last name, first name, and middle initial.
Due Date – The original report must be filed and the tax due paid, if applicable, no
later than January 31st. If you are making your payment by EFT, you must initiate the
Line 12a – Enter each employee’s gross wages as defined in the instructions for Line 2,
payment by 5:00 p.m., ET, on the business day prior to January 31 for your payment to
in the appropriate calendar quarter in which the wages were paid. Wages cannot be
be considered timely. The report should only cover employment for the employer during
reported as a yearly total.
the preceding calendar year.
Line 12b – Enter each employee’s taxable wages paid for each quarter.
Employer Changes/Adjustments – Addresses may be changed online or by completing
EXAMPLE: John Doe, the only employee, earns $3,000 per quarter.
and submitting an Employer Account Change Form (RTS-3, formerly UCS-3). This form
His wages should be
is also used to report other changes to your account.
reported as shown:
Certification/Signature – The report must be signed by (1) the employer, or (2) a
responsible and duly authorized agent of the employer. Complete the paid preparer
Gross Wages (Line 12a)
information, if applicable.
Excess Wages
Line 1 – Enter the total number of covered full-time and part-time
Taxable Wages (Line 12b)
employees who performed domestic services during, or received
Line 13a – Total Gross Wages (add Lines 12a only). Total this page only. Include this
pay for, the payroll period including the 12th of each month.
and totals from additional pages in Line 2 on page 1.
Line 2 – Enter the total GROSS WAGES paid for each quarter
(before deductions), including salaries, commissions, bonuses,
Line 13b – Total Taxable Wages (add Lines 12b only). Total this page only. Include this
vacation and sick pay, back pay, awards, and the cash value of
and totals from additional pages in Line 4 on page 1.
all remuneration paid in any medium other than cash. Tips and
gratuities are wages when included by the employer to meet
minimum wage requirements and/or when the employee receives
and reports in writing to the employer $20 or more per month.
Gross wages should not include wage items specifically exempt
per section 443.1217 (2)(b)-(g), Florida Statutes.
For assistance call 800-352-3671
Line 3 – Enter the amount of EXCESS WAGES exceeding $8,000
paid to each employee for each quarter. (Only the first $8,000
Go to
paid to each employee per calendar year is subject to the Florida
reemployment tax.) Wages reported to another state by the same
employer for an employee should be considered when determining
excess wages.
* Formerly Unemployment Tax


00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Page of 4