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How to Hire Employees in Florida: The Compliance Sequence for Small Businesses

Hiring employees in Florida in order: reemployment tax registration, I-9 and E-Verify, the 20-day new hire report, workers comp, posters, onboarding.

TL;DR
Hiring in Florida runs in eight steps: federal EIN, reemployment tax registration with the Department of Revenue, the workers compensation decision, Form I-9 and the E-Verify threshold check, Form W-4, the new hire report within 20 days, required postings, then onboarding through Day 90. Minimum wage is $15.00, effective September 30, 2026.
Category
Updated
Oct
29
2026
Reading time
25min

The first Florida employer I helped clean up had already paid a new hire for two full weeks. No I-9 on file. No reemployment tax account. No new hire report. His reasoning was reasonable and completely wrong: Florida has no state income tax, so he assumed there was nothing to file with the state at all. Low friction is not the same as no obligation.

Florida hiring runs on a sequence, and the order matters more than the individual items. This guide walks the sequence in the order the work actually happens, from the federal employer identification number (EIN) through the ninetieth day.

Several of the steps have to be finished before your new employee performs a single hour of work. Of the rest, one has a three business day clock that starts on the first day, and one has a twenty day clock. Do them out of order and you end up backfilling paperwork that an auditor will read as a pattern rather than an oversight.

I built FirstHR because a founder should not need a payroll background to keep a first hire compliant, and because the deadlines below are exactly the kind of thing that gets missed while you are busy running the business you just hired someone to help with.

Ryan Howard · First week
  • Sign the offer letter
  • Sign the employee handbook
  • Workplace Safety course
2/3
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Tasks, documents to sign and courses for each new hire, sent with one launch.
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Florida Hiring at a Glance: The Deadlines in Sequence

Most Florida hiring obligations run on one of three clocks: before Day 1, within the first three business days, or within twenty days. The timeline below places each step on its clock, names the agency that enforces it, and states the exposure if you miss it.

WhenTaskDeadlineExposureAgency
Before Day 1Get your federal EINBefore the first payroll runYou cannot file employment tax returns or register with the state without itIRS
Before Day 1Register for Florida reemployment taxReport initial employment in the month following the quarter in which employment beginsLate filing penalties and interest on unpaid reemployment taxFlorida Department of Revenue
Before Day 1Secure workers compensation coverage if you cross the thresholdIn force before the employee performs any workStop-work order plus 2 times the avoided premium or $1,000, whichever is greaterDFS Division of Workers' Compensation
Day 1 to Day 3Complete Form I-9Section 1 on or before Day 1, Section 2 by end of the 3rd business day$288 to $2,861 per form under 8 CFR 274a.10USCIS / ICE
Day 1 to Day 3Run E-Verify if you employ 25 or more peopleWithin 3 business days after the first day of work30 days to cure, then $1,000 per day after 3 violations in 24 monthsFlorida Department of Commerce
Before 1st paycheckCollect Form W-4Before the first wage paymentYou must withhold at the single, no-adjustments rateIRS
Within 20 daysFile the Florida new hire report20 days from the date of hireMandatory under Florida Statutes section 409.2576; contractors paid $600 or more are includedFlorida Department of Revenue
Day 1Post the required federal and Florida noticesDisplayed before the employee starts workCitation from the enforcing federal or state agencyDOL / Florida DOR / DFS
Day 1 to Day 90Onboard: paperwork, training, 30-60-90 plan, check-insOngoing through the first 90 daysNo fine, but early-tenure turnover is where hiring budgets disappearInternal

Two things stand out compared with most states. Florida collects its unemployment tax through the Department of Revenue rather than through a labor agency, and it attaches a mandatory E-Verify duty to a headcount threshold. Everything else will feel familiar if you have hired in another state.

The record below is that sequence as a form you fill in per hire, with the account numbers, dates, and storage locations an auditor will ask for. Start it when the offer goes out, not on the first day.

Florida New Hire Compliance Record
[Company Name]
FLORIDA NEW HIRE COMPLIANCE RECORD

One sheet per hire. Every line gets a date, and a line without a date is not done.
Keep this with the hiring file, and keep the Form I-9 itself somewhere else.
THE HIRE

Employee: Job title:
Work location, county: Construction work performed: [yes / no]
Date of hire, meaning the first day worked for which income is owed:
Classification: [W-2 employee / contractor] Exempt or non-exempt:
Pay rate: Pay schedule as written in the offer letter:
Record owner:
EMPLOYER ACCOUNTS, ONCE PER BUSINESS

Federal EIN: Issued:
Florida reemployment tax account number: Registered:
Workers compensation carrier: Policy number:
Coverage effective from:
E-Verify enrollment date, if enrolled:
BEFORE THE FIRST DAY

•[ ] EIN in place. Date:
•[ ] Reemployment tax registration filed with the Department of Revenue. Date:
•[ ] Florida headcount counted for the workers compensation decision. Count:
•[ ] Paid corporate officers and LLC members at 10 percent or more included in that count. Reviewed by:
•[ ] Coverage bound, or the reason coverage is not required recorded below. Date:
•[ ] Federal and Florida notices posted where all employees can see them. Date:
•[ ] Offer letter signed and stored. Date:
Coverage decision and the reason for it:
If coverage was not secured, notice posted at each worksite that employees are
not entitled to benefits. Date:
DAY ONE THROUGH DAY THREE

•[ ] Form I-9 Section 1 completed by the employee on or before the first day. Date:
•[ ] Form I-9 Section 2 completed by the employer by the end of the third business day. Date:
•[ ] Documents examined and recorded, chosen by the employee, not by us. Date:
•[ ] I-9 stored separately from the personnel file. Location:
•[ ] Reverification date calendared, if any:
Florida headcount for the E-Verify threshold, counting individuals filling a
permanent position and excluding independent contractors:
E-Verify required at this headcount: [yes / no]
If yes, case run on: Case number:
Documentation and verification retained at:
BEFORE THE FIRST PAYCHECK

•[ ] Federal Form W-4 collected. Date:
•[ ] No Florida withholding form is needed. There is no state income tax.
•[ ] Direct deposit authorization collected. Date:
•[ ] Employee added to payroll with rate, schedule, and classification confirmed. Date:
WITHIN TWENTY DAYS OF THE DATE OF HIRE

•[ ] New hire report filed with the Florida Department of Revenue. Date filed:
•[ ] Filed how: [employer portal / other]
•[ ] Confirmation reference kept:
•[ ] Contractors paid $600 or more reported the same way. Date:
Report contents checked against the source document rather than memory:
legal name as it appears on the Social Security card, current address, Social
Security number, date of hire, employer legal name and address, and the EIN.
ONBOARDING THROUGH DAY NINETY

First week check-in held: By:
Day 30 check-in: Day 60 check-in: Day 90 review:
30-60-90 plan shared with the employee on:
OPEN ITEMS

Item: Owner: Due:
Item: Owner: Due:
SIGN-OFF

Completed by: Date:
Reviewed by: Date:

DISCLAIMER: This is a sample record for general information only and is not legal
advice. Thresholds, deadlines, and forms change. Confirm current requirements with
the IRS, the Florida Department of Revenue, the Division of Workers' Compensation,
and the Florida Department of Commerce, and take advice on anything unclear.

The rest of this guide walks each step in the order the form asks for it.

Step 1: Get Your Federal Employer Identification Number

Apply for the EIN first, because every later step asks for it. The EIN is the IRS identifier for your business as an employer, and you cannot register for Florida reemployment tax, file employment tax returns, or submit a new hire report without one. Apply through the IRS online EIN application. The IRS issues the number immediately online once the application is approved.

If you already received an EIN when you formed the LLC or corporation, reuse it. If you have been operating as a sole proprietor with no employees and filing under your Social Security number, you need an EIN now. Employment tax reporting cannot run on an SSN.

Definition
Reemployment tax
Florida's name for state unemployment insurance tax. It funds reemployment assistance benefits, it is paid entirely by the employer, and it is never withheld from employee wages. Other states call the same thing state unemployment tax (SUTA) or state unemployment insurance.

Step 2: Register for Reemployment Tax With the Department of Revenue

Florida employers register with the Florida Department of Revenue, not with a workforce agency. Registration happens through the Florida Business Tax Application, available online or as paper Form DR-1, and it produces your reemployment tax account number. That single application also covers other business taxes you may owe, so most owners complete it once and are done.

According to the Florida Department of Revenue, you become a liable employer under either of two general tests. The first is payroll based: at least one quarterly payroll totaling $1,500 or more in a calendar year. The second is duration based: one or more employees for a day, or any part of a day, during any 20 weeks in a calendar year. Different thresholds apply to agricultural employers, domestic employers and nonprofits.

On timing, the Department instructs a new employer to report its initial employment in the month following the calendar quarter in which employment begins. A business that starts paying wages in February reports after the first quarter closes. Registering earlier is never penalized, and it removes the risk of forgetting.

ItemFlorida ruleWhy it matters on the first hire
Administering agencyFlorida Department of RevenueRegistration, quarterly returns and new hire reports all run through one agency
ApplicationFlorida Business Tax Application (Form DR-1), online or paperOne form covers reemployment tax and other business tax accounts
Liability test 1One quarterly payroll of $1,500 or more in a calendar yearMost first hires trigger this within a single quarter
Liability test 2One or more employees for any part of a day in 20 weeks of a calendar yearPart-time and seasonal staff count toward the week test
New employer rate2.70% of taxable wagesApplies until you have enough reporting history for an experience rate
Taxable wage baseFirst $7,000 of each employee's wages per calendar yearOne of the lowest wage bases in the country
Experience-rated range0.10% to 5.40%Your claims history moves the rate after the initial period

The rates in that table are statutory rather than negotiated. Florida Statutes section 443.131 sets the initial rate at 2.7 percent for an employer whose record has been chargeable with benefits for fewer than eight calendar quarters, and it caps any assigned rate at 5.4 percent.

For hiring purposes, the only thing you need on Day 1 is the account number, because that is what your state unemployment tax filings will reference for the life of the business.

Step 3: Make the Workers Compensation Decision Before Anyone Starts

Florida ties workers compensation coverage to industry and headcount, and the construction line sits at a single employee. Under Florida Statutes section 440.02, covered employment includes all private employment with four or more employees, and, in the construction industry, all private employment with one or more employees.

Agricultural employers sit outside the requirement only if they have five or fewer regular employees and fewer than 12 seasonal workers at one time for labor completed in under 30 days, with that seasonal employment not exceeding 45 days in the calendar year.

Owners are not automatically outside the count. Section 440.02 treats an officer of a corporation who performs services for remuneration as an employee, and it treats a member owning at least 10 percent of an LLC as an officer. That surprises founders who assume only rank-and-file staff count. A three-person owner team plus one new hire can cross the line on the day that hire starts.

Warning
Below the threshold, coverage is elective, not prohibited
Nothing stops a Florida employer under the statutory threshold from buying a policy voluntarily, and plenty do because the alternative is personal exposure to an injury claim. Non-construction corporate officers and LLC members can also apply to the Division of Workers' Compensation for an exemption from coverage. Read your own numbers before you assume you are exempt, and remember that Florida Statutes section 440.10 makes a contractor responsible for confirming that every subcontractor carries coverage. If the subcontractor does not, its workers become the contractor's employees for coverage purposes.

The enforcement mechanism is what makes this step urgent rather than administrative. Under Florida Statutes section 440.107, the Division of Workers' Compensation can serve a stop-work order requiring a business to cease all operations, and assess a penalty equal to two times the premium the employer avoided over the look-back period, or $1,000, whichever is greater. Continuing to operate in violation of a stop-work order adds $1,000 per day.

See who is on track and who is stuck
Active Onboardings lists every new hire in progress. Late items are marked, so you see them without messaging anyone.

Step 4: Verify Work Authorization With Form I-9, Then Check the E-Verify Threshold

Every US employer completes Form I-9 for every new hire, and Florida layers a state E-Verify duty on top of it for larger employers. The federal form has two halves with two different deadlines, and the second one is the one people miss.

1
Section 1: employee, on or before the first day of work
The employee provides name, address, date of birth and attests to citizenship or work authorization status. This can be completed digitally before Day 1, which is the easiest way to protect the Day 3 deadline.
2
Section 2: employer, by the end of the third business day
You examine original documents establishing identity and work authorization and record the details. You may not tell the employee which documents to present; the choice belongs to them.
3
Storage: separate from the personnel file
USCIS recommends this rather than requiring it, and the reason is practical. Government inspectors can review I-9 forms, so keeping them apart from personnel records means an inspection does not expose unrelated employee information.
4
Retention: three years from hire or one year after separation
Whichever date is later. A dated digital folder makes purge decisions mechanical instead of judgment calls.

The civil penalty schedule at 8 CFR 274a.10 runs from $288 to $2,861 per form for verification failures, assessed per individual. That is why the practical fix is a calendar task rather than a policy: the employer who gets fined almost always knew the rule and simply ran past Day 3.

Florida E-Verify: the statutory threshold and the annual certification

Florida Statutes section 448.095 requires private employers with 25 or more employees to use E-Verify for new hires, a duty that took effect July 1, 2023. Employers below the threshold are not compelled to enroll.

Even below the threshold, section 448.095 still requires every employer to verify each new employee's eligibility within three business days after the first day the employee begins working for pay, which the federal I-9 documents. Every employer, covered or not, retains a copy of the documentation and any official verification generated for at least three years.

Two details catch growing businesses. First, the statute counts individuals filling a permanent position and expressly excludes independent contractors, so what you measure is your permanent payroll rather than everyone who sends you an invoice. Second, covered employers certify their E-Verify use on the first reemployment tax return filed in each calendar year, which links the immigration requirement to the same Department of Revenue account you set up in Step 2.

The 25-employee threshold survived an attempt to broaden it. House Bill 197, which would have extended the E-Verify duty to every private employer regardless of size, died in Senate Rules on March 13, 2026, so the line in section 448.095 is still the one that decides whether you enroll.

Warning
The escalation schedule is what stings
For the first two failures within a 24-month period, the Florida Department of Commerce gives the employer 30 days to correct the failure. A third failure in that same 24-month window triggers a fine of $1,000 per day until the employer provides sufficient proof of compliance, and businesses holding state licenses face suspension exposure on top of the fine. Enroll before you cross the threshold, not after.

Step 5: Collect Form W-4, and Skip the State Version

Florida has no personal income tax, so the federal Form W-4 is the only withholding form your new hire completes. There is no Florida W-4, no state withholding account, and no state withholding line on the pay stub. This is the single biggest reason Florida payroll setup is faster than California or New York.

Collect the W-4 before the first wage payment. If an employee has not submitted one by then, federal rules require you to withhold as single with no adjustments, which usually over-withholds and generates an awkward conversation on the first payday. Sending the W-4 with the offer letter for e-signature removes the problem entirely.

You still withhold federal income tax, Social Security and Medicare, and you still pay the employer share plus federal unemployment tax. The distinction between the taxes you withhold and the taxes you owe is worth understanding early.

Step 6: File the New Hire Report Within 20 Days

Florida gives you 20 days from the date of hire to report the new employee, and the report goes to the Department of Revenue. Florida Statutes section 409.2576 creates the State Directory of New Hires and assigns it to the Department of Revenue, which means the same agency handles your reemployment tax account and your new hire filings.

The statute defines date of hire as the first day of work for which the employee is owed income, so the clock starts on the first working day, not on the offer acceptance. Employers that report electronically may substitute two monthly transmissions spaced not less than 12 and not more than 16 days apart.

Reporting elementSourceCommon error
Employee nameForm W-4 or I-9Nicknames instead of the legal name on the Social Security card
Employee addressOnboarding formOld address carried over from the application
Social Security numberForm W-4Transposed digits that fail the match and force a resubmission
Date of hireFirst day worked for which income is owedUsing the offer acceptance date and starting the 20-day clock early
Employer name and addressBusiness registrationTrade name instead of the registered legal entity name
Federal employer identification numberIRS EIN letterUsing a personal SSN on a sole proprietorship filing

Independent contractors are not exempt. A service recipient must report non-employees paid $600 or more, including the name, address and identifying number, along with the date services began. Founders who assume the contractor route avoids state paperwork are usually surprised by this one.

Step 7: Post the Required Federal and Florida Notices

Post everything before the employee starts, in a location all employees can see. Florida requires a specific set of state notices in addition to the federal poster set that the US Department of Labor publishes, and every agency-issued notice among them is a free download. Paying a vendor for a laminated composite is optional convenience, not compliance.

NoticeIssuing agencyApplies to
Federal minimum wage (FLSA)US Department of LaborAll employers
OSHA job safety and healthOSHAAll employers
Equal employment opportunityEEOCEmployers meeting the federal coverage threshold
Employee Polygraph Protection ActUS Department of LaborAll employers
USERRAUS Department of LaborAll employers
Family and Medical Leave ActUS Department of LaborEmployers meeting the FMLA coverage threshold
Florida minimum wage noticeFlorida Department of CommerceAll Florida employers
Reemployment Assistance Program Law (RT-83)Florida Department of RevenueAll Florida employers
Workers' compensation notice of coverageDFS Division of Workers' CompensationEvery employer that has secured coverage, under Florida Statutes section 440.40
Notice that employees are not coveredWritten by the employer, posted at each worksiteEmployers under the four-employee line that elect not to secure coverage, under Florida Statutes section 440.055
Child labor law noticeFlorida DBPREmployers of minors

The Florida minimum wage notice is the one that goes stale. The final constitutional step set the rate at $15.00, effective September 30, 2026. From September 30, 2027, the Department of Commerce calculates an inflation adjustment each September 30 that takes effect the following January 1.

Florida Statutes section 448.110 has the state post each new rate by October 15. Every new rate retires the poster on your break room wall, so tie the swap to the same reminder that updates your pay rates.

What worked for me
I keep the poster refresh and the pay rate change on one recurring task, because they fail together. The year we updated wages but left the old notice up, an employee reasonably concluded we were paying the old rate and raised it with a lawyer before raising it with us. The fix cost nothing. The conversation cost trust.
Nick AnisimovNick Anisimov, FirstHR founder

Step 8: Onboard From Day One Through Day Ninety

Compliance gets the employee legally on payroll; onboarding decides whether the hire works out. Gallup research has found that only a small minority of employees strongly agree their organization does a great job onboarding new employees, and the gap between a compliant first day and a good one is almost entirely structure. Finish as much of Steps 1 through 7 as you can before Day 1, so the first day is about the work and the later deadlines are routine follow-ups.

Pre-Day 1Founder or manager
Offer letter with e-signature, I-9 Section 1, W-4, direct deposit authorization, handbook acknowledgment collected digitally
Day 1Founder or manager
Welcome, introductions, workspace and system access, role expectations, I-9 Section 2 document review
Day 1 to Day 3Founder or manager
Finish I-9 Section 2, run E-Verify if covered, confirm workers compensation coverage is active
Week 1Manager and buddy
Role-specific training, buddy assignment, first manager check-in
By Day 20Founder or manager
File the Florida new hire report with the Department of Revenue
Day 30Manager
First formal check-in against the 30-day goals, identify gaps early
Day 60Manager
Second check-in; the employee should be contributing independently
Day 90Manager
Formal review, transition from onboarding to ongoing performance
By the numbers
Structure beats enthusiasm in the first 90 days
Gallup reported in 2018 that only 12% of employees strongly agree that their organization does a great job onboarding new employees. Florida's labor market gives your new employee options, particularly in hospitality, construction and health care, so a disorganized first month is an expensive one.

This is the part of the sequence FirstHR was built for. The offer letter goes out with e-signature, the three business day and twenty day deadlines become tasks rather than memory, and the AI onboarding wizard turns a job description into a 30-60-90 day plan your manager can actually run.

Form I-9 and W-4 go on the new hire's first-day list as tasks, and completed forms are kept in their employee file; the forms themselves are completed outside the platform. FirstHR is an onboarding and HR platform, not a payroll provider, so it sits alongside whatever runs your paychecks.

Onboarding Templates
Sales Associate11 steps
Warehouse Foreman10 steps
Customer Service12 steps
Onboarding
Each new hire, set up in one go
Put tasks, documents to sign and courses into one plan, then send all of it with one launch.

Florida Rules That Change How You Hire and Manage

Florida is a light-touch employment state at the statute level, which shifts weight onto your own documents. Where other states supply a default rule, Florida often supplies nothing, and your offer letter and handbook fill the space.

Taxes
No state income tax
Florida does not levy a personal income tax, so there is no state withholding and no Florida version of the W-4. Your new hire completes the federal W-4 only.
Wage floor
Indexed minimum wage
The rate is set by a constitutional amendment, not by the Legislature. The schedule of September 30 step-ups ended at $15.00, effective September 30, 2026. Starting September 30, 2027, an inflation adjustment calculated each September 30 takes effect the following January 1.
Coverage threshold
Workers compensation turns on headcount and industry
Construction employers need coverage at one employee. Non-construction employers need it at four. Below those lines coverage is elective, not forbidden.
25+ employees
E-Verify is mandatory above a statutory threshold
Private employers with 25 or more employees must run E-Verify on new hires and certify participation on the first reemployment tax return of each calendar year.
Local rules
Local employment mandates are preempted
Florida bars cities and counties from setting their own minimum wage or benefit requirements for private employers, which keeps the rulebook consistent statewide.
Pay timing
At-will employment with no state pay-timing law
Florida has no statute setting pay frequency or a final paycheck deadline for private employers, so your written policy becomes the controlling document.

The wage floor deserves its own paragraph because it moves on a schedule. Florida's minimum wage is $15.00 per hour, effective September 30, 2026, with a required cash wage of $11.98 for tipped employees after the $3.02 tip credit. That step was the last one the constitutional amendment set out.

Indexing takes over from there. Article X, section 24 of the Florida Constitution has the state calculate an inflation adjustment each September 30 starting in 2027, with each adjusted rate taking effect the following January 1. The first indexed rate therefore arrives on January 1, 2028, and from then on the figure in your offer letters moves on an arithmetic cycle rather than by a vote.

Underpayment is not a quiet risk. An employee who prevails recovers the unpaid wages plus an equal amount in liquidated damages, together with attorney fees and costs, and the Attorney General can seek $1,000 per willful violation payable to the state.

TopicFlorida rulePractical effect on hiring
State income taxNoneNo state W-4, no state withholding account
State unemployment programReemployment tax, administered by the Department of RevenueOne agency for registration, returns and new hire reports
Minimum wage$15.00 per hour, effective September 30, 2026, then indexed for inflationOffer letters written near the floor need a scheduled review
Local wage or benefit mandatesPreempted for private employersOne statewide standard instead of city-by-city rules
Pay frequencyNo state statute for private employersYour written pay schedule is the governing document
Final paycheckNo state deadline statuteSet your own rule, such as the next regular payday, and put it in the handbook
Paid sick leaveNo state mandateAny PTO you offer is a policy commitment, so draft it carefully
Meal and rest breaks (adults)No state requirementFederal rules on paid short breaks still apply
Meal break (minors)30 minutes after 4 continuous hours: always for minors 15 and under, and for 16 and 17 year olds on days of 8 hours or moreScheduling software needs the rule built in
State discrimination lawFlorida Civil Rights Act covers employers at 15 or more employeesFederal thresholds still apply below that
Domestic violence leaveUp to 3 working days in a 12-month period at 50 or more employeesPaid or unpaid at the employer's discretion

Hiring minors in Florida

Florida runs its own child labor rules on top of the federal ones, which matters for restaurants, retail and seasonal tourism operations. Under Florida Statutes section 450.081, minors aged 16 and 17 may not work before 6:30 a.m. or after 11:00 p.m. when school is scheduled the next day, and may not work more than eight hours on such a day unless it falls on a holiday or a Sunday.

When school is in session, the weekly cap for these minors is 30 hours, though a parent or custodian, or the school superintendent or a designee, can waive that cap on a form prescribed by the state and given to the employer.

The break rule is the one that gets missed on a busy shift. A 16 or 17 year old scheduled for eight hours or more in a day cannot work more than four continuous hours without a 30-minute meal break, and for minors 15 and under that four-hour limit applies to every shift. Build it into the schedule rather than the manager's memory.

Restrictive covenants after the CHOICE Act

Florida already enforced reasonable non-competes, and the CHOICE Act at Florida Statutes sections 542.41 to 542.45, enacted by chapter 2025-213, went further for higher-earning roles. It permits garden leave and non-compete arrangements running up to four years for covered employees, meaning those who earn more than twice the annual mean wage of the county where the employer has its principal place of business.

The Act also sets conditions: the employee must be advised in writing of the right to seek counsel and given at least seven days to consider the agreement, and health care practitioners as defined in section 456.001 are excluded.

For a first hire this rarely applies, but it changes how you write senior offer letters. If you plan to use a restrictive covenant, have counsel confirm which framework the role falls under before the candidate signs.

County and City Requirements: What Survives Preemption

Florida preempts local minimum wage and benefit mandates for private employers, so the city-by-city patchwork found in California or Washington does not exist here. Florida Statutes section 218.077 bars a political subdivision from requiring an employer to provide employment benefits that state or federal law does not require, and it names holidays, sick leave, vacation, and personal necessity time as examples.

Two routes survive that preemption. The first is a county ordinance that gives an employee an administrative route to recover wages already earned, such as the Miami-Dade County Wage Theft Program, which enforces pay already owed rather than setting a wage.

The second route is a wage or benefit condition that a county or city attaches to a direct tax abatement or subsidy it grants an employer, which section 218.077 expressly allows.

Wage terms in county and city service contracts no longer qualify. Since September 30, 2026, section 218.077 bars a political subdivision from using its purchasing or contracting procedures to control the wages or benefits of its vendors, although contracts entered into before that date keep their terms.

JurisdictionRequirementWho it reachesWhat to do
Miami-Dade CountyWage theft ordinance: unpaid or underpaid wages pursued through a county administrative process rather than a courtAny private employer whose employees perform work inside the county, regardless of where the business is locatedPay on schedule and keep the records that prove it; a finding carries three times the back wages plus an assessment of county administrative processing and hearing costs
Miami-Dade CountyClaim window and dollar limitsUnpaid wages between $60 and $15,000, with the complaint filed no later than one year after the last date the employee performed the workResolve pay disputes quickly rather than letting them age into a filing
Other Florida countiesA county wage recovery ordinance, where one exists, runs on that county's own filing termsEmployers whose employees perform work in those countiesTreat every county where you have staff as its own check rather than assuming Miami-Dade is the only one
County service contractsSince September 30, 2026, section 218.077 bars wage or benefit conditions imposed through county purchasing or contracting; contracts entered into before that date keep their termsBusinesses holding county work under a contract signed before September 30, 2026Read the wage terms in that contract; they bind you by agreement, not by employment law
All Florida citiesNo local private-sector minimum wage or paid leave mandateAll private employersFollow the state minimum wage and your own PTO policy

The practical takeaway is that a Florida employer follows state and federal law almost everywhere. Two things are worth checking: whether the county your staff work in runs a wage recovery process, and whether a local tax abatement or subsidy you accepted, or a county or municipal contract signed before September 30, 2026, carries its own wage conditions.

Employee or Independent Contractor: The Florida Cost of Guessing

Misclassification is the most expensive avoidable mistake in this entire sequence, because it does not fail in one place. It fails in reemployment tax, in workers compensation, and in wage and hour law at the same time.

Florida applies common-law control principles, and the Department of Revenue can reclassify a worker and assess back reemployment tax with penalties and interest. The compounding risk is the coverage threshold: a worker you called a contractor who should have been counted as an employee can move you across the four-employee line, which turns a classification dispute into a stop-work order exposure.

FactorEmployee (W-2)Contractor (1099)
Who sets the scheduleYou doThe worker does
Who supplies tools and equipmentYou doThe worker does
Can the worker realize a profit or lossNo, wages are fixedYes, the worker bears financial risk
Duration of the relationshipIndefinite and continuousProject-based with a defined end
Can the worker serve other clientsRestricted or not at allFreely, and usually does
Who decides the method of workYou dictate the processThe worker chooses the method
Counted toward the workers comp thresholdYesNot if the classification holds up
Reported to the state directory of new hiresYes, within 20 daysYes, if paid $600 or more

When control over how the work gets done sits with you, the answer is W-2. The cost of employing someone properly is always smaller than the cost of a reclassification finding that reaches back across quarters.

The Five Mistakes That Cost Florida Employers the Most

These are the failures I see most often, and every one of them is a timing or counting error rather than a knowledge gap. The employer knew the rule. The rule just did not have an owner and a date attached to it.

Treating workers compensation as optional because the team is small
COST
The Division of Workers' Compensation can issue a stop-work order that halts all business operations, plus a penalty of 2 times the premium you avoided over the look-back period or $1,000, whichever is greater. Operating in violation of the order adds $1,000 per day.
FIX
Count every paid corporate officer and every LLC member holding at least 10 percent before you decide. If you do any construction work, buy the policy before the first employee touches a job site.
Missing the Form I-9 Section 2 deadline
COST
$288 to $2,861 per form under the civil penalty schedule at 8 CFR 274a.10. The fine is assessed per employee, so a single audit can multiply across your whole roster.
FIX
Put a calendar task on Day 3 the moment you send the offer. Have the employee complete Section 1 before their first day and store completed I-9s away from personnel files.
Skipping the 20-day new hire report
COST
Florida Statutes section 409.2576 makes the report mandatory for every new and rehired employee, and for independent contractors paid $600 or more. Unreported hires surface later as a compliance gap during audits and child support enforcement inquiries.
FIX
File through the Department of Revenue employer portal on the same day you finish the I-9. It takes a few minutes and needs only seven data points.
Ignoring the E-Verify headcount trigger as the team grows
COST
Once you pass the statutory threshold, the first two failures in a 24-month window get a 30-day cure period. A third failure in that window triggers $1,000 per day until you prove compliance, and licensing agencies can suspend permits.
FIX
Re-check your Florida headcount every quarter when you file the reemployment tax return. Enroll in E-Verify before you reach the line, not after.
Running payroll on the old minimum wage after a rate change
COST
An employee who prevails recovers the unpaid wages plus an equal amount in liquidated damages, along with attorney fees and costs. The Attorney General can also pursue $1,000 per willful violation payable to the state.
FIX
Set a recurring reminder for mid-October, when the state posts the next rate. From 2028, indexed rates take effect on January 1: switch pay rates and the tipped cash wage together that day and replace the minimum wage poster the same week.

Notice the pattern: three of the five are triggered by growth rather than by ignorance. The workers compensation line, the E-Verify threshold and the minimum wage rate all move underneath a business that is doing nothing differently. That is exactly the kind of drift a quarterly review catches and a busy quarter does not.

So here is the review. Four numbers, and what each one triggers when it moves. Run it on the day you file the quarterly reemployment tax return, because that is a date you already keep.

Quarterly Florida Threshold Review
[Company Name]
QUARTERLY FLORIDA THRESHOLD REVIEW

Run this on the same day you file the quarterly reemployment tax return. It takes
a few minutes and it catches the three obligations that move underneath a business
that is doing nothing differently.
THIS REVIEW

Quarter reviewed: Date of this review:
Reemployment tax return filed on:
Reviewed by: Next review date:
THE FOUR NUMBERS

1. Total Florida employees on this date:
Including paid corporate officers and LLC members at 10 percent or more:
2. Construction work performed this quarter: [yes / no]
If yes, the coverage line sits at one employee rather than four.
3. Individuals filling a permanent position, excluding independent contractors:
This is the number the E-Verify threshold is measured against.
4. Current state minimum wage in force:
Tipped cash wage in force: Next scheduled change:
WHAT EACH NUMBER TRIGGERS

•[ ] Workers compensation coverage is in force, or we remain below the line that applies to our work. Policy number: Expires:
•[ ] Anyone reclassified from contractor to employee since last quarter has been added to both counts. Names:
•[ ] E-Verify: we are below the threshold, or we are enrolled and running new hires through it. Enrolled on:
•[ ] E-Verify participation certified on the first reemployment tax return of the calendar year. Date:
•[ ] Pay rates at or above the current floor for every employee, including tipped roles. Checked on:
•[ ] Minimum wage poster on the wall matches the rate we are paying. Replaced on:
HIRES THIS QUARTER

Name: Date of hire: I-9 Section 2 done by day 3: [yes / no]
New hire report filed on:
Name: Date of hire: I-9 Section 2 done by day 3: [yes / no]
New hire report filed on:
Name: Date of hire: I-9 Section 2 done by day 3: [yes / no]
New hire report filed on:
Contractors paid $600 or more this quarter and reported:
ACTIONS

Action: Owner: Due:
Action: Owner: Due:
Action: Owner: Due:
Signed: Date:

DISCLAIMER: This is a sample worksheet for general information only and is not
legal advice. Confirm current Florida thresholds, wage rates, and filing
requirements with the relevant agency before relying on this review.
What worked for me
The habit that saved me the most trouble was reviewing headcount on the same day I filed the quarterly return. Four numbers, five minutes: total Florida employees, construction versus non-construction work performed, anyone reclassified since last quarter, and the current wage floor. Two of those numbers decide whether I need a policy I do not have yet. Doing it on a fixed date means I have never had to discover it during an inspection.
Nick AnisimovNick Anisimov, FirstHR founder
Set up your next new hire in FirstHR
4.7 on G2
Offer LetterSigned
Welcome courseCompleted
Key takeaways
1Florida hiring runs in a fixed order: EIN, reemployment tax registration, workers compensation decision, I-9 and E-Verify, W-4, new hire report, postings, onboarding.
2Register with the Florida Department of Revenue through the Florida Business Tax Application; Florida calls state unemployment insurance reemployment tax and administers it through the tax agency.
3New hires must be reported to the state directory within 20 days of the date of hire, and independent contractors paid $600 or more must be reported too.
4Workers compensation is required at one employee in construction and four in non-construction, and paid corporate officers and 10 percent LLC members count toward that number; below those lines coverage is elective.
5Private employers with 25 or more employees must run E-Verify and certify participation on the first reemployment tax return of each calendar year.
6Florida sets no state income tax, no pay frequency statute, and no final paycheck deadline for private employers, so your offer letter and handbook become the controlling documents.

Frequently Asked Questions

Which agency do I register with before hiring my first employee in Florida?

The Florida Department of Revenue. In Florida, state unemployment insurance is called reemployment tax, and the Department of Revenue runs it instead of a labor agency. You register through the Florida Business Tax Application, filed online or on paper Form DR-1, and the Department issues your reemployment tax account number. Two tests make you a liable employer: payroll of $1,500 or more in at least one quarter of a calendar year, or one or more employees for any part of a day in each of 20 different weeks of a calendar year. For timing, the Department tells a new employer to report initial employment in the month after the quarter in which employment begins.

What is the new hire reporting deadline in Florida?

Twenty days from the date of hire. Under Florida Statutes section 409.2576, every employer must report each new or rehired employee to the State Directory of New Hires, which the Department of Revenue runs. You need the employee's name, address, date of hire and Social Security number, along with your own business name, address and federal employer identification number. The clock starts on the first day of work that earns the employee income, not on the day an offer is accepted. An employer that reports electronically may send two monthly transmissions spaced 12 to 16 days apart instead. A business that pays an independent contractor $600 or more must report that person too.

What is the Florida minimum wage and does it change automatically?

Yes, it changes automatically. The Florida minimum wage is $15.00 per hour, effective September 30, 2026, and a tipped employee must receive a cash wage of at least $11.98 once the $3.02 tip credit is applied. Florida voters wrote a schedule of September 30 increases into the state constitution, and the $15.00 step was the last one on it. Starting September 30, 2027, the rate is recalculated every September 30 using the CPI-W, a federal consumer price index, and the result applies from the following January 1. That puts the first indexed rate at January 1, 2028, with no legislative vote needed. An employer who underpays owes the back wages plus the same amount again as liquidated damages, along with attorney fees and costs, and the Attorney General may separately seek $1,000 for each willful violation.

Is workers compensation insurance required in Florida?

It depends on your industry and headcount. Florida Statutes section 440.02 requires a construction employer to carry coverage from its first employee, and a non-construction private employer to carry it once it reaches four. The count includes a corporate officer who performs services for pay and any LLC member who owns at least 10 percent. An agricultural employer is outside the requirement only with five or fewer regular employees, together with under 12 seasonal workers on the job at once doing labor that finishes in under 30 days, and only if that seasonal employment totals no more than 45 days in the calendar year. Under those lines coverage is optional, and many employers buy a policy anyway. A contractor must also confirm that each subcontractor carries coverage.

Does Florida require E-Verify for private employers?

Yes, above a statutory threshold. Under Florida Statutes section 448.095, a private employer with 25 or more employees must run each new hire through E-Verify, a duty in effect since July 1, 2023. Smaller employers are not required to enroll. Every employer, however, must confirm each new employee's work eligibility within three business days after the employee's first day working for pay, and the federal Form I-9 is the record of that check. Employers of every size keep the documentation and any official verification result for at least three years. Covered employers also certify E-Verify participation with the first reemployment tax return they file each calendar year. Enforcement is graduated: the first two failures within 24 months bring a 30-day period to cure, and a third brings a $1,000 fine for every day until the employer proves compliance.

How often do I have to pay employees in Florida?

Florida sets no statutory pay frequency for private-sector employers and no deadline for a final paycheck, so the schedule you write down is the one that governs. Put it in the offer letter and the handbook, then follow it exactly. In practice that means choosing a regular pay rhythm, such as biweekly or semimonthly, and deciding when final wages are due, for example on the next regularly scheduled payday. Vacation and paid time off work the same way: Florida has no state law requiring a payout at separation unless your own policy, contract or collective bargaining agreement promises one. Whatever you choose, apply it the same way to every employee in the same situation.

What posters do Florida employers have to display?

Both federal and Florida notices. On the federal side you need the Fair Labor Standards Act (FLSA) minimum wage poster, the Occupational Safety and Health Administration (OSHA) job safety poster, the Employee Polygraph Protection Act notice and the Uniformed Services Employment and Reemployment Rights Act (USERRA) notice. Add the Equal Employment Opportunity (EEO) notice once you have 15 employees and the Family and Medical Leave Act (FMLA) poster once you have 50, the points at which those laws first cover a private employer. Florida adds the state minimum wage notice that the Department of Commerce publishes each year, the Reemployment Assistance Program Law notice from the Department of Revenue (Form RT-83), the workers compensation notice of coverage that Florida Statutes section 440.40 requires of every employer that has secured coverage, and the child labor law poster that the Department of Business and Professional Regulation provides if you employ minors. An employer under the four-employee line that elects not to secure coverage must instead post notice at each worksite that workers are not entitled to benefits, under section 440.055. Every agency notice on that list is a free download from the issuing agency.

Can I classify my first Florida hire as an independent contractor instead?

Only if the relationship genuinely qualifies, and most first hires do not. Florida tests for common-law control: who sets the schedule, supplies the tools and decides how the work gets done. The Department of Revenue may treat the worker as an employee and bill the back reemployment tax, plus penalties and interest. Misclassification also compounds. A worker who should have counted toward the workers compensation threshold can turn a routine inspection into a stop-work order. New hire reporting still applies, because Florida requires a report for contractors paid $600 or more. If you control how the work gets done, classify the worker as a W-2 employee.

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