Unemployment Payroll Tax In Florida

Florida Unemployment Compensation

As An Employer Are You Liable?

Yes - if you have ANY one of the following:

Paid $1,500 of gross payroll in a calendar quarter
One worker for 20 weeks in a calendar year
You are an officer of your corporation (or any other corporation) and perform services for the corporation
You are an IRS tax exempt organization with four or more workers for twenty weeks in a calendar year (Churches and church owned organizations are exempt)
An agricultural employer with a $10,000 quarterly payroll OR twenty weeks in the calendar year with five or more workers
You paid any individual to work around your home of $1,000 in a calendar quarter
You are liable for federal unemployment taxes (FUTA, form 940)