Form Rt-800058 - What Employers Need To Know About Reemployment Tax (Page 4 of 6) in pdf

included in a written statement furnished by the employee to the employer. Payments made

under a workers’ compensation law are not wages.

Reporting Wages

Wages must be reported on an Employer’s Quarterly Report (RT-6).

The report must list total wages paid to covered workers, excess wages, taxable wages, and tax

due. Each report must show the employee’s name, social security number, gross wages, and

taxable wages paid to each employee during the calendar quarter. If an employer is operating

two business units and the secondary unit(s) has a cumulative total of at least ten employees, a

Multiple Worksite Report (BLS-3020) must be submitted.

An employing unit that files an erroneous, incomplete, or insufficient report shall be billed a

penalty of $50 or 10% of any tax due, whichever is greater. The penalty shall not exceed $300

per report.

Social security numbers (SSNs) are used by the Florida Department of Revenue as unique

identifiers for the administration of Florida’s taxes. SSNs obtained for tax administration

purposes are confidential under ss. 213.053 and 119.071, F.S., and not subject to disclosure

as public records. Collection of your SSN is authorized under state and federal law. Visit our

website at and select “Privacy Notice” for more information

regarding the state and federal law governing the collection, use, or release of SSNs,

including authorized exceptions.

Annual Filing Option for Domestic Employers

An employer liable for reemployment tax may select an annual filing option if all the employees

exclusively perform services that constitute domestic service, and the employer is eligible for an

earned tax rate. An Application to Select Filing Period for Employers Who Employ ONLY

Employees Who Perform Domestic Services (RT-7A) must be submitted by December 1 to

qualify for annual filing in the next calendar year.

Electronic Filing and Payment

You must file your Employer’s Quarterly Report (RT-6) and pay the tax electronically if you are

an employer who employed ten or more employees in any quarter during the preceding state

fiscal year (July 1 – June 30).

You must file your RT-6 electronically if you are an agent who prepared and reported for 100 or

more employers in any quarter during the preceding state fiscal year (July 1 – June 30).

We will mail instructions for complying with these requirements to filers who meet the threshold

for electronic filing and payment.

The penalty for failure to file a report by electronic means is $50 per report and $1 for each

employee. The penalty for failure to pay the tax electronically is $50 for each remittance. You

can obtain a waiver from electronic filing if you have a valid business reason. There is no

waiver from electronic payment.

How Much Do You Pay?

The tax rate for new employers is .0270 (2.7 percent). Effective January 1, 2015, the first

$7,000 in wages paid to each employee during a calendar year is taxable. Any amount over

$7,000 for the year is excess wages and is not subject to tax. Excess wages can never be

greater than gross wages.

Florida Department of Revenue, What Employers Need to Know about Reemployment Tax, Page 4

Form Rt-800058 - What Employers Need To Know About Reemployment Tax Page 4