Reemployment Tax Rate Information
When a new employer becomes liable for reemployment tax, the initial rate is .0270 (2.7%) and will stay at that rate until the employer has reported for 10 quarters. The
account will then be rated by dividing the total benefits charged to the account by the taxable payroll reported for the first 7 of the last 9 quarters immediately preceding
the quarter for which the rate is effective.
The only exception is for employers liable by succession who choose to accept the tax rate of the previous employer, along with the responsibility of paying any
outstanding amounts due. At that time, a tax rate will be calculated using the employment record and the rating factors, which are built into the Reemployment Assistance
Law.
The maximum tax rate allowed by law is .0540 (5.4%), except for employers participating in the Short Time Compensation Program. The 5.4% rate can be earned, or it can be
assigned to employers who have delinquencies greater than one year and to those employers who fail to produce all work records requested for an audit. By law, an employer's
tax rate may not be lower than .0010 (.1%). Rate notices are mailed to all contributing employers each year. Effective January 1, 2021, the minimum rate is .0029 (.29%).
If you disagree with your tax rate determination, you may protest your tax rate within 20 days from the “Mailed on or Before” date printed on the Reemployment Tax Rate
Notice (Form RT-20). The protest deadline for 2021 tax rates is January 11, 2021. Protests of the tax rate must be in writing and may be mailed, emailed, or faxed to the
Department using the following contact information:
Mail:
Department of Revenue
P.O. Box 6510
Tallahassee, FL 32314-6510
Email: Experience_Rating@floridarevenue.com
Fax: (850) 488-5997
The minimum and maximum tax rates, effective January 1, 2021, are as follows (based on annual wages up to $7,000 per employee):
- Minimum rate: .0029 (.29%) or $20.30 per employee
- Maximum rate: .0540 (5.4%) or $378 per employee
You can view your tax rate by logging in to the Department’s Reemployment Tax file and pay website.