PAYROLL TAX RESPONSIBILITIES FOR EMPLOYERS

This is a brief summary from the Internal Revenue Service (IRS) of an employer’s basic responsibilities regarding withholding, depositing, and reporting employment taxes.
When you Hire a New Employee:

  • Verify the new employee’s work eligibility using an I-9 Form. This form is available from the US Department of Homeland Security at uscis.gov/i-9. *Note: The I-9 Form was updated in January 2025. Make sure you are using the form dated 1/20/25.
  • Report the new employee to the state New Hire Registry within 20 days of their hire date (see article below). The website to report is servicesforemployers.floridarevenue.com.
  • Ask new employees for a signed Form W-4 when they start work. This is a tax form that tells you how much tax to withhold from the employee’s paycheck. The 2025 version of the W-4 is available from the IRS website at irs.gov/pub/irs-pdf/fw4.pdf.

For All Employees Each Payday:

  • Withhold federal income tax based on each employee’s W-4.
  • Withhold the employee’s share of social security and Medicare taxes.
  • Deposit with the IRS all withheld income tax, as well as withheld social security and Medicare taxes plus the employer’s share of social security and Medicare taxes.

Every Quarter:

  • Deposit federal unemployment tax (“FUTA”) if the undeposited amount is over $500.
  • File Form 941 with the IRS (and pay the tax if you are not required to deposit). Form 941 must be filed with the IRS each quarter to tell the federal government how much your business paid in wages the prior quarter.
  • File an RT-6 with the Florida Department of Revenue to tell the state how much your business paid in wages the prior quarter and pay the reemployment tax due on those wages.

Every Year:

  • Remind employees to submit a new W-4 to you if they need to change the amount withheld from their paycheck by December 1st.
  • Give each employee a Form W-2 by January 31st.
  • File all W-2s with the US Social Security Administration by January 31st. 

For more information, please consult IRS Publication 15 (Circular E), also called “Employer’s Tax Guide,” available at Publication 15 (2025), (Circular E), Employer’s Tax Guide | Internal Revenue Service or contact your company’s accountant/tax professional.

REPORT NEW EMPLOYEES AND INDEPENDENT CONTRACTORS TO THE FLORIDA NEW HIRE REGISTRY

To help the State of Florida enforce child support orders, Florida businesses should report newly hired employees to the Florida New Hire Reporting Center. Independent contractors (individuals, not companies) paid at least $600 should also be reported.

Businesses can report online or file a paper form by mail or fax. The website to report new hires or to print forms is: servicesforemployers.floridarevenue.com.

The information to report is:

  • The name, address, and Social Security Number for the employee or independent contractor.
  • The date the employee or independent contractor began working for the business.
  • The name, address, and FEIN of your business.

Report new employees within 20 days of their hire date. You only need to report employees once when they are hired.

Report individuals working as independent contractors within 20 days of your business paying them $600 or more. Independent contractors should be reported each year that your business pays them $600 or more.

Special note on independent contractors:  You do not need to report companies that your business hires. Only individuals/sole proprietors that your business hires should be reported.

REMINDER FOR FLORIDA BUSINESSES WITH 25 OR MORE EMPLOYEES

Since July 1, 2023, Florida businesses with 25 or more employees have been required to use the federal E-verify system to verify that all new employees are eligible to work in the United States. 

E-verify is a US government database that allows employers to search their employees’ names to see if they are legally allowed to work in the United States. Pre-enrollment is required at e-verify.gov.

The employment verification must be done within three business days after the employee begins working. Employers must certify on their Florida reemployment tax returns that they are in compliance with this requirement. 

Employers that hire workers without verifying their employment eligibility through the E-verify system can be fined $1,000 a day and have their licenses suspended.

Additionally, all employers, regardless of size, must complete an I-9 form for all new hires to verify their work eligibility. See the above article for more information.

FLORIDA CONTRACTOR’S GUIDE TO WORKERS’ COMPENSATION

If your business works in the construction industry, you need to know how to avoid paying extra premium on your workers’ comp policy. Download our Contractor’s Guide to Workers’ Compensation that answers questions like:   

  • Why does my workers’ comp policy cost extra if I hire a subcontractor without a workers’ comp policy?
  • Is it okay to hire a subcontractor who is workers’ comp exempt and doesn’t have a workers’ comp policy?
  • What does it mean that my subcontractor uses employee leasing?

This document is available free of charge in both English and Spanish for FUBA members from the FUBA website. Click here for English. Click here for Spanish.