Florida employers have until 5:00 p.m. Eastern Time this Friday to complete the electronic payment of the reemployment tax for the third quarter of 2026 (July–September).
According to the official DR-659 calendar from the Florida Department of Revenue, payment must be initiated and receive a confirmation number before that time to be deemed timely.
The Department warns that payments completed after 5:00 p.m. will not be processed until the next business day, which constitutes a late payment subject to penalties and interest. The current interest rate for the second half of 2026 is 11% per annum.
A key detail that employers should keep in mind is that the deadline for electronic payment and the deadline for submitting the quarterly report do not coincide.
The Employer's Quarterly Report (form RT-6) is due on October 31, but since that day falls on a Saturday, the deadline is extended to Monday, November 2. These are two separate obligations with different due dates.
The RT-6 report must be submitted even if the employer had no employees, no wages, and no taxes owed during the quarter. Late submission incurs a fine of $25 for each 30-day period or fraction thereof of delay.
The requirement to file and pay electronically applies to employers who had at least 10 employees in any quarter of the previous state fiscal year (from July 1, 2025, to June 30, 2026), although there are conditions and exceptions.
Employers with fewer staff can submit documents on paper, although they may voluntarily choose the electronic route.
This quarter has an additional peculiarity: the Department migrated its filing and payment platform to a new system, eFile and Pay, on August 24, 2026. Therefore, for most employers, this is the first report they must handle in the new portal. Access requires the reemployment account number and the employer's federal identification number (FEIN), or an eServices username and password.
The reemployment tax is an exclusively employer tax—employees do not pay it—that funds the unemployment benefits program administered by FloridaCommerce. It should not be confused with the federal unemployment tax (FUTA) or the benefits received by unemployed workers.
The rate for new employers in 2026 is 2.7% on the first $7,000 of salaries paid to each employee during the year; those with a history may have rates ranging from 0.1% to 5.4%.
For those experiencing difficulties with the new system, the Department has set up a transition assistance hotline available until this Friday, October 31: (850) 201-3568.
For general inquiries, the number is (850) 488-6800, available Monday to Friday during business hours, or via email at fdortaxpayerservices@floridarevenue.com.
The unemployment in Florida has decreased for the fourth consecutive month in the southern part of the state, a context that makes the proper fulfillment of tax obligations, which support this protection system for workers, even more relevant.
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