Florida Finance Research and Guide
Florida takes nothing out of a wage earner's check for state income tax, so the story of a Florida paycheck is really the story of the federal deductions, the September 30 minimum wage step and the sales tax the state collects at the register instead. This guide follows the money from the lowest legal hourly rate up the income scale and shows an Orlando example along the way.
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The September 30 raise every hourly worker in Florida is waiting for
Florida's minimum wage sits at $14.00 an hour until September 29, 2026. On September 30 it steps to $15.00. That date matters because Florida moves its wage floor in the fall rather than on January 1, a schedule written into Amendment 2, which voters approved in 2020. The 2026 step is the last fixed increase under that amendment. From September 30, 2027 the rate adjusts each year for inflation.
Tipped workers follow the same calendar with a twist. The tip credit is fixed at $3.02, so the cash wage a restaurant or hotel must pay is $10.98 now and $11.98 after the step. Tips have to lift the worker to the full minimum for every hour worked. Overtime for a tipped employee is figured on the full rate, not the reduced cash wage.
There is no city or county minimum wage anywhere in Florida. Statute 218.077 blocks local governments from setting a higher rate for private employers, so a server in Miami and a server in Pensacola work under the same floor. Overtime follows the federal rule of time and a half after 40 hours in a workweek, with no daily overtime and no state-mandated meal breaks for adults.
Why the state line on a low-wage check reads zero
A Floridian earning the minimum wage sees three deductions on a normal check: federal income tax, Social Security and Medicare. There is no fourth line for the state. Article VII of the Florida Constitution prohibits a personal income tax, so changing that would take a voter-approved amendment rather than a budget vote in Tallahassee. The Florida Department of Revenue publishes no withholding tables for wages because there is nothing to withhold.
Federal withholding is driven by the Form W-4 an employee hands in. At $14.00 an hour the federal income tax line can be small or even blank in some pay periods, which surprises people who expect every check to show it. The reasons are laid out in why federal income tax sometimes is not withheld. Social Security and Medicare are steadier: 6.2% and 1.45% of covered wages on every check.
One state tax does exist on Florida payroll, but the employee never pays it. Reemployment Tax, Florida's name for unemployment insurance, is charged to the employer alone. If it ever shows up as a deduction on a worker's statement, the statement is wrong.
Climbing the income scale: where the federal rules shift
Because Florida adds no bracket of its own, the shape of a paycheck changes only where federal thresholds kick in. A supervisor, a nurse and a software engineer all see the same list of deductions. What changes is the size of each one and, at the top, whether Social Security stops.
| Earnings level in 2026 | What comes out of the check | What changes at this level |
|---|---|---|
| Minimum wage, $14.00 to $15.00 an hour | Federal income tax per Form W-4, Social Security 6.2%, Medicare 1.45% | Federal income tax can be low or zero depending on the W-4 |
| Mid-career wages and salaries | The same three federal deductions, no Florida withholding | Federal income tax becomes the largest single line |
| Wages above $184,500 | Federal income tax and Medicare continue | Social Security withholding stops for the rest of the year once wages pass the $184,500 wage base |
| Wages above $200,000, single filer | Federal income tax, Medicare 1.45% plus Additional Medicare 0.9% | Additional Medicare Tax applies to the portion above $200,000 |
The Social Security wage base moved from $176,100 in 2025 to $184,500 in 2026, so a high earner's take-home pay rises a little later in the year than it did last year. For a married couple filing jointly the Additional Medicare threshold is $250,000.
An Orlando front desk supervisor, paid every two weeks
Orlando runs on hotels, so take a front desk supervisor earning $23.00 an hour, working 40 hours a week and paid biweekly as a single filer with no extra withholding. The site's Florida calculator produces the following breakdown for one pay period.
| Line | Amount per check |
|---|---|
| Gross pay (80 hours at $23.00) | $1,840.00 |
| Federal income tax | $136.95 |
| Florida state income tax | $0.00 (none) |
| Social Security (6.2%) | $114.08 |
| Medicare (1.45%) | $26.68 |
| Estimated take-home pay | $1,562.29 |
Figures come from the Online Paystub Florida paycheck calculator for 2026. Local taxes, health premiums and retirement contributions are not included.
Notice that the state column is empty and that Social Security is the biggest fixed percentage on the check. Federal income tax is the only line that would move if this supervisor changed the W-4, took on a second job or got married. Other rates and hours can be tested in the Florida paycheck calculator.
Sales tax and county surtax: where Florida collects instead
Florida makes up for the missing income tax at the register. The state sales tax is 6%. Counties can add a discretionary sales surtax on top. Most county surtaxes fall between 0.5% and 1.5%, though a few counties charge none, so combined rates run from 6% up to 8% depending on where the sale is sourced. For a delivered item, the county where it is delivered decides the surtax.
Two quirks soften the bill. The county surtax applies only to the first $5,000 of a single item of tangible personal property, so a $20,000 boat pays surtax on $5,000 of its price. Groceries and medicines are exempt from the 6% state tax entirely. Some transactions carry their own statutory rates: electricity at 6.95%, amusement machine receipts at 4% and new mobile homes at 3%.
The biggest recent change affects business tenants. Florida repealed sales tax on commercial real property rentals for occupancy periods beginning on or after October 1, 2025, so a shop or office lease in 2026 no longer carries the 6% tax or the county surtax. Transient accommodations still do, along with county tourist development taxes of 2% to 6% on hotel stays and short-term rentals. Online purchases are not a loophole either. A remote seller with more than $100,000 of taxable Florida sales in the prior year must collect the tax. When nobody collects it, the buyer owes 6% use tax.
What a small employer in Florida actually files
With no wage withholding to remit, a Florida employer's state payroll obligation comes down to Reemployment Tax. A new employer pays 2.7% on the first $7,000 of each employee's annual wages, filed quarterly on Form RT-6 with the Florida Department of Revenue. After roughly ten quarters the rate becomes experience-rated, anywhere from 0.10% to 5.4%. Federal unemployment tax runs alongside at 0.6% net on the same $7,000.
Florida sets no pay frequency for private employers, so weekly, biweekly, semimonthly and monthly schedules are all legal. A final check is due on the next regular payday after separation. Unused vacation is paid out only if a written policy or agreement says so.
There is no general Florida law requiring an itemized wage statement. Only labor pools must issue one under Statute 448.24. Federal recordkeeping still applies: hours, rates, gross and net pay and every deduction must be kept for three years. Most employers hand out a statement anyway because tenants and borrowers need proof of income. A statement built with the Florida pay stub generator from real payroll figures gives both sides a clean record if a wage question ever comes up.
Frequently Asked Questions
Does Florida withhold state income tax from wages?
No. Florida has no personal income tax and Article VII of the state constitution prohibits one. Only federal income tax, Social Security and Medicare come out of a Florida check.
When does the Florida minimum wage reach $15.00?
On September 30, 2026. The tipped cash wage rises to $11.98 the same day because the $3.02 tip credit does not change.
How high can Florida sales tax go?
The state rate is 6% and county discretionary surtaxes push combined rates as high as 8%. The surtax applies only to the first $5,000 of a single tangible item.
Is Reemployment Tax taken out of my paycheck?
It should not be. Reemployment Tax is paid entirely by the employer on the first $7,000 of each worker's wages and cannot be deducted from pay.
Do Florida employers have to give me a pay stub?
Not under a general state law. Only labor pools must under Statute 448.24, though federal rules require employers to keep detailed wage records for three years.