Florida Launches New Reemployment Tax Filing Platform

On August 3, 2026, the Florida Department of Revenue (DOR) launched its Enhanced eFile and Pay System for reemployment tax reporting and payments. Beginning on that date, employers must use the new system to file Form RT-6 (Employer’s Quarterly Report), Form RT-8A (Correction to Employer’s Quarterly or Annual Domestic Report), and Form RT-7 (Annual Report for Employers of Domestic Employees Only).

The change affects how employers file and pay reemployment taxes but does not appear to change existing tax rates, filing deadlines, or underlying reemployment tax obligations.

This update applies to Florida employers required to file reemployment tax reports with the Florida Department of Revenue, starting August 3, 2026.

What Employers Should Do

Legal Requirements

• Use the Enhanced eFile and Pay System to file Forms RT-6, RT-8A, and RT-7 beginning August 3, 2026.
• File required reemployment tax returns through the enhanced system.
• Submit any required reemployment tax payments through the enhanced system’s separate payment process.

Practical Considerations

• Verify access to the enhanced system and retain any necessary historical filings, reports, and payment records from the legacy platform before they become unavailable.
• Train payroll, tax, and accounting personnel on the new filing and payment process and update internal procedures to reflect the new workflow.
• Consider engaging a Professional Employer Organization (PEO) or Administrative Services Organization (ASO) to assist with payroll tax administration, process changes, and compliance reporting.

Overview

Part of a Broader Tax Modernization Initiative: The Florida Department of Revenue has been conducting a phased rollout of the Enhanced eFile and Pay System across multiple tax programs. Reemployment tax reporting is one of the final major tax functions moving to the new platform.

Forms Moving to the New System: Beginning August 3, 2026, employers must use the enhanced platform to file:

• Form RT-6, Employer’s Quarterly Report.
• Form RT-8A, Correction to Employer’s Quarterly or Annual Domestic Report.
• Form RT-7, Annual Report for Employers of Domestic Employees Only.

Filing and Payment Are Separate Transactions: Under the enhanced system, employers must file the reemployment tax return and submit any required payment as separate transactions. Each step generates its own confirmation number, and employers should retain both records.

Historical Records: The Department of Revenue has advised employers to save any needed historical filings, reports, and payment records from the prior system because legacy information may remain available only for a limited period following the transition.

No Changes to Tax Rates or Filing Deadlines: The available materials do not indicate any changes to reemployment tax rates, taxable wage bases, quarterly filing deadlines, employer liability rules, or unemployment benefit eligibility requirements. The transition changes the filing platform rather than the underlying tax obligations. Florida employers must continue filing quarterly reemployment tax reports under existing deadlines.

Why This Matters

Although the transition does not create a new tax or expand employer obligations, it changes how employers file and pay Florida reemployment taxes. Employers that are unfamiliar with the new platform may encounter operational challenges during upcoming filing periods.

The primary compliance concern appears to be administrative rather than legal. Payroll and tax departments may need updated procedures, training, and recordkeeping practices to accommodate the new workflow and preserve historical information before access to legacy records is limited.

Key Risks for Employers

• Failure to timely file required reemployment tax reports may result in penalties of $25 for each 30-day period, or fraction thereof, that a report remains delinquent, unless the state determines there is good cause for the late filing.
• Filing an erroneous, incomplete, or insufficient report may result in a penalty of $50 or 10% of the tax due, whichever is greater, up to $300 per report.
• Unpaid reemployment tax contributions may accrue statutory interest from the due date until payment is received.
• Employers that are unprepared for the transition to the Enhanced eFile and Pay System may face filing delays that could increase the risk of late reports, payment delays, and associated penalties or interest.

Source References

• Florida Department of Revenue – eFile and Pay Information Center
• Florida – 443.141 Collection of Contributions and reimbursements

Resources

• Florida DOR – eFile and Pay Information Center Resources

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