A new law changed Florida’s reemployment tax rate computation for 2021. The revised rate is effective for all wages paid in 2021, including wages paid in the first quarter.
The Department will mail a revised Reemployment Tax Rate Notice (Form RT-20) to employers. Additionally, employers can go
online now and review your revised reemployment tax rate for 2021. For instructions on how to view your tax rate online, click
Executive Order #21-80 extended the due date for payment of reemployment tax for the first quarter of 2021, to May 31, 2021. This extension applies only to the payment; to be considered timely, employers must complete and file the
Employer’s Quarterly Report (Form RT-6) no later than April 30, 2021.
The Department will use employers’ recomputed tax rates and wages reported on the first quarter RT-6 to compute the revised tax due amount and will issue a
Notice of Amount Due (Form RT-27D).
If paying electronically, employers must initiate payment for the recalculated tax due amount no later than 5 p.m. ET on Friday, May 28, 2021, and indicate a debit date of June 1 (May 31 is a holiday). Payments may be scheduled up to 30 days in the future; therefore, employers may need to submit their reports, due by April 30, 2021, and initiate payment separately. The Department of Revenue’s File and Pay webpage is at
If an employer normally mails the report and payment to the Department, they must submit their first quarter report by April 30, 2021, and ensure their payment is postmarked by Tuesday, June 1, 2021 (May 31 is a holiday). Be sure to include the coupon attached to the
Notice of Amount Due (Form RT-27D) when mailing the payment.
If an employer has already filed and paid the first quarter report, there is no need to correct the report. The Department will recompute the tax report using the employer’s new tax rate and, if applicable, issue a refund. For more information, see
Tax Information Publication #2173B-01 or
Reemployment Tax Rate FAQs.