RT-6 reporting starts with a review of Florida reemployment-tax liability criteria, covered employment and applicable exclusions or special rules. Determine whether the employer must register, report and pay under those requirements; not every hire creates the same RT obligations. This guide explains registration, rates, wage base and filing deadlines for employers in Tampa and throughout Florida.
Table of Contents
Florida RT (SUTA) Form RT-6 Quarterly Filing Payroll Setup Penalty Avoidance
What Is Florida Reemployment Tax?
It’s a state payroll tax paid by employers (not employees) to fund reemployment benefits. You’ll register with the Florida Department of Revenue, report quarterly wages, and pay RT based on a state-assigned rate applied to each employee’s taxable wage base.
Five RT-6 Components for Tampa Employers
- Registration: New employers register for an RT account; we handle setup and agency correspondence.
- Taxable wage base: RT generally applies to the first $7,000 of each employee’s wages per calendar year.
- Rate (experience-based): Florida generally assigns new employers a 2.7% initial rate, subject to exceptions; use your assigned rate notice.
- Quarterly returns (RT-6): File wages and remit RT every quarter—avoid late filing penalties/interest.
- Payroll integration: Configure your payroll so RT is calculated as an employer expense, without employee withholding and posts to the right account.
Our Employer Support in Florida
Account Setup & Changes
We register your RT account, update ownership, addresses, and rate notices.
Quarterly RT-6 Filing
Timely filings, wage reconciliation, and payment confirmations for each quarter.
Notices & Penalties
We respond to DOR letters, request penalty abatement, and correct prior quarters.
Payroll Alignment
Set up payroll items, GL mapping, and audit-ready reports for RT compliance.
Deadlines & Practical Tips
- Quarterly cadence: Quarterly filing deadlines are generally April 30, July 31, October 31 and January 31, with weekend/holiday adjustments. For the third quarter of 2026, the timely RT-6 filing date is November 2, 2026, because October 31 falls on a weekend. Initiate and confirm electronic payment by 5 p.m. Eastern on October 30, 2026. Filing and payment-initiation deadlines are distinct; verify the official calendar and payment method. See the 2026 DOR payment calendar.
- Wage base reset: Track when employees hit the wage base to forecast liability accurately.
- Retain the rate notice and apply the employer's assigned rate for the period stated on it. Check effective dates and correction instructions before updating calculations; receipt date alone does not determine the applicable rate.
- Reconciliations: Tie payroll reports to RT-6 totals and your GL each quarter.
- Ownership changes: Report acquisitions/mergers timely; experience rates can transfer.
Liability depends on employment and payroll thresholds, with special rules for some employers. Once required, quarterly reports generally remain due even for quarters with no wages. Verify current requirements with the Florida Department of Revenue, your assigned rate and the filing and electronic payment deadlines.
Our Reemployment Tax Support Process
- Discovery: Review hiring, payroll platform, and prior quarter filings.
- Setup: Configure RT in payroll; verify account/rate and wage base.
- Filing: Prepare and submit RT-6 with payment; archive confirmations. As of October 5, 2026, use DOR's current reemployment-tax eFile and Pay instructions following the August 24, 2026 system launch. Access to prior-system history ended September 30, 2026; consult DOR's instructions for obtaining copies where needed. See the current DOR filing page.
- Review: Reconcile payroll, RT-6, and GL; fix variances quickly.
- Monitor: Calendar future deadlines and watch for agency notices.
On-time filings
Avoid penalties & interest
Accurate setup
Proper wage base & rates
Clean reconciliations
Payroll ↔ RT-6 ↔ GL
Notice response
Response options and correction support
Need Help with Florida Reemployment Tax (RT)?
Book a quick call. We’ll handle registration, RT-6, wage reconciliations, prior-period corrections, and payroll alignment—with a written scope based on your business needs. Also ask about Florida sales & use tax and year-round tax planning. Schedule Consultation
RT-6 Frequently Asked Questions
Do employees pay Florida RT from their paycheck?
No. RT is an employer-paid tax. Employees do not fund RT via paycheck deductions.
What form do I file each quarter?
Form RT-6. We prepare and file it with the Florida Department of Revenue and provide proof of payment.
What if I filed late or paid the wrong amount?
We can amend, reconcile payroll reports, and request penalty abatement when appropriate.
How does my rate change?
Florida assigns experience rates. Claims and payroll history can increase or decrease your rate over time.
Can you sync RT with my payroll software?
Confirm the payroll product, version and integration supported for your engagement. Agree on any configuration work, client approvals, testing and review responsibilities before changes are made.
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