FLORIDA PAYROLL RESOURCES · FL · REVIEWED 2026-10-03
Review Florida payroll-record context, reemployment-tax resources, workers’ compensation thresholds, and official wage guidance. Run payroll for a small team and get employee statements from every calculated run.
AT A GLANCE
Florida’s state payroll framework differs from states with a universal pay-stub statute. The specific Florida wage-statement provision reviewed for this page applies to labor pools paying day laborers. Other employers still need accurate payroll records for federal law, Florida reemployment tax, workers’ compensation, and the state minimum wage.
Florida Statutes section 448.24 requires a labor pool to furnish a day laborer a written itemized statement showing each deduction at the time wages are paid. The statute does not establish the same broad requirement for every private employer.
See details →Florida does not impose a personal income tax, so employers do not calculate Florida individual income-tax withholding from employee wages.
View Florida tax guidance →Florida’s initial reemployment-tax rate for new employers is 2.7%, applied to the first $7,000 of wages paid to each employee during the calendar year.
View reemployment-tax information →Construction employers generally need coverage with one or more employees; non-construction employers generally need coverage with four or more employees. Agriculture has separate thresholds.
View coverage requirements →STATE PAYROLL OVERVIEW
Florida does not use the same universal state pay-stub rule found in states such as California, Illinois, or New York. The Florida provision reviewed for this page—section 448.24—specifically regulates labor pools and requires an itemized deduction statement for day laborers at each wage payment.
Florida also does not impose a personal income tax, which removes a state individual income-tax withholding calculation from ordinary payroll. Employers still need to consider federal withholding, Florida reemployment tax, workers’ compensation coverage, and wage requirements.
Effective September 30, 2026, Florida’s statewide minimum wage is $15.00 per hour. Florida law also limits the ability of political subdivisions to impose separate private-employer wage or employment-benefit mandates, subject to specified exceptions.
PAYROLL REQUIREMENTS CHECKLIST
Use this checklist to distinguish Florida’s narrow day-labor statement rule from the broader payroll obligations that apply to employers across the state.
A labor pool must furnish a day laborer a written itemized statement showing each deduction at the time of each wage payment. The labor-pool statute should not be presented as a universal pay-stub rule for all Florida employers.
The labor-pool statement must show in detail each deduction made from the worker’s wages. The statute also requires an annual earnings summary for covered day laborers by February 1.
Florida does not impose a personal income tax, so there is no Florida individual income-tax withholding calculation to add to ordinary employee payroll.
Review Florida reemployment tax, federal withholding and recordkeeping, the current state minimum wage, and workers’ compensation coverage thresholds for the employer’s industry and employee count.
PAYROLL RECORDS IN PRACTICE
For covered labor pools, the itemized deduction statement is furnished at the time of each wage payment. Florida’s current statute allows electronic delivery upon the day laborer’s written request.
Section 448.24 does not establish a general pay-stub retention period for every Florida employer. Preserve the payroll, tax, hour, reemployment, and workers’ compensation records required by the federal and Florida rules that apply to the business.
NO FLORIDA INDIVIDUAL INCOME-TAX WITHHOLDING
Florida does not impose a personal income tax. Employers therefore do not calculate a Florida individual income-tax withholding amount from wages, but federal withholding and Florida reemployment tax remain important parts of payroll preparation.
New employers use an initial reemployment-tax rate of 2.7% on the first $7,000 of wages paid to each employee during the calendar year. Experienced-employer rates are assigned under Florida’s reemployment-tax system.
View Florida reemployment tax →Use the current federal withholding rules and the employee’s Form W-4 for federal income-tax withholding. Florida does not replace that calculation with a state personal income-tax withholding amount.
View IRS Publication 15 →LOCAL CONSIDERATIONS
Florida Statutes section 218.077 generally restricts political subdivisions from requiring private employers to pay a local minimum wage above the state or federal minimum or to provide employment benefits not otherwise required by law. The statute contains exceptions, including rules for a political subdivision’s own employees and certain employers receiving direct tax abatements or subsidies.
A SOURCE-BACKED WORKFLOW
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OFFICIAL FLORIDA SOURCES USED FOR THIS PAGE
This guidance is based on official Florida statutes and agency resources. Wage rates, tax rates, coverage thresholds, and statutory rules can change, so recheck the applicable source before acting.
Primary Florida source for the labor-pool/day-labor itemized deduction statement rule.
Official employer guidance on liability, new-employer rates, taxable wages, reporting, and payment.
Official coverage thresholds for construction, non-construction, agricultural, and government employers.
Current statewide minimum-wage information and required notices.
RESEARCH & REVIEW
This page is built from primary Florida statutes and state-agency resources and is periodically reviewed against current guidance. We use official labor, tax, workers’ compensation, and wage sources whenever available.
FREQUENTLY ASKED QUESTIONS
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Prepare a Florida Pay Run, review the calculations and records before completion, and keep the applicable Florida and federal sources with your payroll workflow.