Florida employer tax table (2026 planning)
| Tax | Rate | Wage base | Paid by |
|---|---|---|---|
| Social Security (employer) | 6.200% | $184,500 | Employer |
| Medicare (employer) | 1.450% | No wage base | Employer |
| FUTA (net after credit) | 0.600% | $7,000 | Employer |
| Florida SUTA (new employer) | 2.700% | $7,000 | Employer |
New-employer planning rate for a typical non-construction private employer. Source names: IRS Publication 15-A (2026), IRS Form 940 instructions, and the Florida UI agency summary used in our dual-source check. Outbound agency links omitted on purpose.
FAQ
What employer payroll taxes apply in Florida?
Employers pay federal Social Security, Medicare, and FUTA, plus Florida reemployment (unemployment) tax. New employers commonly use a 2.7% planning rate on the first $7,000.
Does Florida have state income tax withholding?
Florida has no state personal income tax. This page still excludes federal income-tax withholding tables.
Is this a Florida paycheck calculator?
No. It estimates employer cost for a Florida hire, not employee net pay.
How do wage bases work?
When wages exceed a tax wage base, that tax stops. Results label “wage base hit” when applicable.