Florida Pay Stub,
Paycheck & Tax Guide
Everything you need to know about Florida payroll requirements, paycheck withholding, income tax and sales tax — all in one place.
Create Your Florida Pay Stub
Florida payroll in 2026 combines federal payroll taxes with Florida-specific employer obligations. Employees generally face federal income tax withholding, Social Security tax and Medicare tax. Florida does not impose an individual state income tax on natural persons, so there is no Florida personal income tax withholding from employee wages.
Florida also has its own minimum wage. The rate is $14.00 per hour through September 29, 2026. It increases to $15.00 per hour on September 30, 2026.
Florida Payroll at a Glance
Florida payroll is relatively straightforward from an employee state-tax perspective because the state does not withhold individual income tax from wages. Employers still need to account for federal withholding, FICA taxes, wage rules and Florida reemployment tax obligations.
| Payroll Item | 2026 Florida Treatment |
|---|---|
| Florida individual income tax | No state individual income tax on natural persons |
| Federal income tax | Withheld according to federal rules |
| Social Security | 6.2 percent employee rate on covered wages up to $184,500 |
| Medicare | 1.45 percent employee rate with no general wage cap |
| Additional Medicare Tax | 0.9 percent withholding after an employer pays an employee more than $200,000 during the calendar year |
| Florida reemployment tax | Employer-paid, not deducted from employee wages |
| Florida minimum wage | $14.00 through September 29, 2026; $15.00 beginning September 30, 2026 |
The Social Security taxable maximum is $184,500 for 2026. Medicare generally applies to all covered wages.
What Are Florida Pay Stub Requirements?
The federal Fair Labor Standards Act requires covered employers to maintain accurate wage and hour records, but the FLSA itself does not require employers to give employees a pay stub. Florida law can impose more specific wage-statement requirements in particular employment settings. For example, Florida labor pools must provide day laborers with an itemized statement showing deductions when wages are paid.
Even where a specific itemized pay stub rule does not apply, clear payroll records help employers and employees review how compensation was calculated. A useful wage statement can show the pay period, gross wages, hours, tax deductions, voluntary deductions, current net pay and year-to-date information.
Businesses that need to organize those details can create an itemized document through the Florida pay stub generator.
What Payroll Taxes Apply in Florida?
Florida payroll includes federal employment taxes plus Florida reemployment tax for liable employers. Florida reemployment tax funds the state's reemployment assistance system and is paid by employers rather than employees. Employers cannot deduct this tax from employee wages.
For 2026, Florida's reemployment tax rates range from a minimum of 0.1 percent to a maximum of 5.4 percent for rated employers. The tax applies to the first $7,000 of annual wages paid to each employee. New employers generally begin at 2.7 percent.
Federal payroll obligations remain separate. Social Security generally requires a 6.2 percent employee contribution plus a matching employer contribution. Medicare generally requires 1.45 percent from the employee plus 1.45 percent from the employer.
What Taxes Are Deducted From a Florida Paycheck?
A Florida employee's paycheck can include federal income tax, Social Security and Medicare deductions. Florida personal income tax is not deducted because the state does not impose an individual income tax on natural persons.
Other deductions depend on the employee's circumstances. Health insurance, retirement contributions, garnishments or other authorized deductions can change take-home pay.
The Florida paycheck calculator can help show how gross wages become estimated net pay without adding a nonexistent Florida individual income tax deduction.
How Is Net Pay Calculated in Florida?
Florida net pay is generally calculated by starting with gross wages then subtracting applicable federal taxes plus employee deductions. State individual income tax is not part of the calculation.
A simplified formula is:
Net Pay = Gross Pay - Federal Income Tax - Social Security - Medicare - Employee Deductions
The exact federal income tax amount depends on Form W-4 information, payroll frequency and the current IRS withholding methods.
Florida Minimum Wage and Overtime Rules
Florida's minimum wage is $14.00 per hour through September 29, 2026. It reaches $15.00 per hour on September 30, 2026 under the voter-approved minimum wage schedule.
Covered nonexempt employees are generally entitled under the FLSA to overtime pay of at least one and one-half times their regular rate after 40 hours worked in a workweek. Federal law does not create a general daily overtime rule simply because an employee works more than eight hours in one day.
Florida Payroll Requirements for Employers
Florida employers need accurate employee classification, wage records and payroll reporting because federal payroll requirements operate alongside Florida's reemployment tax system.
Liable employers use Employer's Quarterly Report Form RT-6 to report Florida reemployment wage data. The report includes total wages, taxable wages and employee-level wage information. Quarterly reporting deadlines generally fall on April 30, July 31, October 31 and January 31.
Employers should also maintain the federal wage and hour records required by the FLSA. Federal payroll records generally need to be retained for at least three years while records used to calculate wages generally need to be retained for two years.
Paystub, Paycheck and Payroll Are Different
A paystub explains the earnings and deductions associated with a wage payment. A paycheck is the actual payment an employee receives. Payroll is the broader process that calculates wages, applies taxes, manages deductions and records payments.
Keeping these concepts separate matters when reviewing Florida payroll. A paycheck answers how much the employee was paid. A pay stub explains how the employer arrived at that amount.
Florida Payroll Tools and Tax Resources
Florida employers and workers often move between payroll calculations, wage records and tax questions. A Florida paycheck calculator focuses on take-home pay while a Florida pay stub generator organizes actual payroll details into an itemized wage record.
Florida's lack of personal state income tax creates a different calculation from many other states. Our Florida income tax guide explains why the state income tax rate for natural persons is effectively zero.
Business owners also face taxes unrelated to payroll. See our Florida sales tax guide for the 6 percent state rate, county surtaxes and remote seller rules.
Create Payroll Records With Online PayStub
Accurate payroll information can be turned into a clear wage statement after earnings, taxes and deductions have been calculated. You can also visitOnline Paystub to enter genuine payroll information, review the figures and create a professional pay stub.
Online PayStub is intended for lawful payroll, business and recordkeeping purposes. The employer, employee, earnings, tax and deduction information entered should reflect genuine payroll records.
Frequently Asked Questions
Does Florida Require Employers to Provide Pay Stubs?
The FLSA requires wage and hour recordkeeping but does not itself require employers to provide pay stubs. Florida has specific itemized statement requirements in some employment contexts, including labor pools. Employers should consider any rules that apply to their particular industry or workforce.
What Payroll Taxes Do Employees Pay in Florida?
Florida employees generally pay federal income tax withholding, Social Security and Medicare when applicable. Florida does not impose individual state income tax on natural persons.
Does Florida Reemployment Tax Come Out of an Employee's Paycheck?
No. Florida reemployment tax is an employer business cost. Employers must not deduct it from employee wages.
How Is Net Pay Calculated in Florida?
Net pay starts with gross wages then subtracts federal withholding, Social Security, Medicare and applicable employee deductions. Florida individual income tax is not part of the calculation.
Which Florida Payroll Form Is Used for Reemployment Tax?
Liable employers generally report employee wage information through Employer's Quarterly Report Form RT-6.