Wages are broadly defined as "all remuneration for employment" and include commissions, bonuses, back pay awards, and the cash value of all payments in any medium other than cash. Tips are wages if received while performing services that are considered employment and are included in a written statement furnished by the employee to the employer. The Department may reclassify distributions as wages if an officer of a corporation performs services for the corporation and the officer reports zero wages but receives a significant distribution. Unless the remuneration is specifically included in one of the exceptions listed below, the remuneration is considered wages for purposes of Florida’s reemployment tax.

The following remuneration is excluded from the definition of wages:

• Accident and health benefits (not including Archer MSA or Health Savings Accounts unless the Health Saving Account is included in a cafeteria plan).
  Section (s.) 443.1217(2)(b) Florida Statutes (F.S.)
• Payments made under a workers' compensation law are not wages. s. 443.1217(2)(b)1 F.S.
• Life Insurance. s. 443.1217(2)(b) F.S.
• Sick pay issued more than six months after the last month the employee performed services. s. 443.1217(2)(c) F.S.
• Federal Insurance Contributions Act (FICA) imposed by 26 United States Code Section 3301. s. 443.1217(2)(d) F.S.
• Meals on the business premises furnished for the convenience of the employer.
  s. 443.1217(2)(e)1 F.S.
• Lodging on the business premises furnished for the convenience of the employer when lodging is included as a condition of employment. s. 443.1217(2)(e)2 F.S.
• Qualified pension, profit-sharing, stock bonus plans pursuant to 26 United States Code Section 401 (Internal Revenue Code). s. 443.1217(2)(f)1 F.S.
• Annuity plan pursuant to 26 United States Code Section 403(a) (Internal Revenue Code). s. 443.1217(2)(f)2 F.S.
• Simplified Employee Pension pursuant to 26 United States Code Section 219(b)(2) (Internal Revenue Code). s. 443.1217(f)3 F.S.
• Annuity plan pursuant to 26 United States Code Section 403(b) (Internal Revenue Code). s. 443.1217(2)(f)4 F.S.
• Deferred governmental compensation plan pursuant to 26 United States Code Section 3121(v)(3) (Internal Revenue Code). s. 443.1217(2)(f)5 F.S.
• Cost of living supplement to pension plan or trust listed in the immediately preceding five bullets (s. 443.1217(2)(f)1-5 F.S.) pursuant to s. 3(2)(B)(ii) of the Employee Retirement Income Security Act of 1974. s. 443.1217(2)(f)6 F.S.
• Cafeteria Plan pursuant to 26 United States Code Section 125 (Internal Revenue Code).
  s. 443.1217(2)(f)7 F.S.
• Educational assistance pursuant to 26 United States Code Section 127 (Internal Revenue Code). s. 443.1217(g) F.S.

You can report and pay reemployment tax using the Florida Department of Revenue's secure website, or you may choose to:

• Develop your own software; or
• Upload a file.

You can access the online application using your reemployment tax account number and federal employer identification number (FEIN) or a Department issued user ID and password. You must enroll in the Department's eServices program to receive a user ID and password. Enrollment has advantages: you can save your bank account and contact information, view your filing history, and reprint reports.

When you pay electronically, you must initiate your electronic payment and receive a confirmation number no later than 5:00 p.m. ET, on the business day prior to the due date for your payment to be considered timely. For a list of the electronic payment deadlines, visit the Department's Forms andPublications webpage and select the current year Florida eServices Calendar of Electronic Payment Deadlines (Form DR-659) under the eServices section.

You must file the wage data and pay the tax electronically if you are an employer who employed 10 or more employees in any quarter during the preceding state fiscal year (July 1 - June 30). If you are required to file the wage data electronically, you must also electronically file any corrections to that wage data.

If you are required to file electronically and fail to do so, the penalty is $25 per report plus $1 for each employee up to a maximum of $300. If you are required to pay the tax electronically and fail to do so, the penalty is $25 for each remittance. You can obtain a waiver from electronic filing if you have a valid business reason. Taxpayers who wish to request the waiver form should call the Department's Tax Information and Assistance line at 850-488-6800 Monday-Friday, excluding holidays, to discuss their request. There is no waiver from electronic payment.

Filers who are not required to file electronically may file a paper Employer's Quarterly Report (Form RT-6 ). The Department has detailed instructions to help you accurately complete your report. However, all taxpayers are encouraged to file and pay electronically. After filing the RT-6 report online, the system automatically provides the employer with a confirmation receipt.

You must file a report even if you owe no tax or do not have any wages to report.

The Tips for Reemployment Tax (RT) eFile/Pay provides employers with useful information about updating account information, filing and submitting a payment, maintaining employee information, and making a payment without filing.

Private employers are required to identify certain wages paid to employees performing services for an educational institution. For more information, read New Reporting Requirements for Private Employers (Tax Information Publication #1273B-02 ).

An Employer's Quarterly Report (Form RT-6 ) is due the 1st day of the month following the end of each calendar quarter and is late if not postmarked by the last day of the month.

Quarter		Due By
1st	January - March	April 30
2nd	April - June	July 31
3rd	July - September	October 31
4th	October - December	January 31

However, if the last day of the month is a Saturday, Sunday, or legal holiday, the timely filing period is extended until the end of the next working day.

When you electronically pay, you must initiate your electronic payment and receive a confirmation number no later than 5:00 p.m., ET, on the business day prior to the filing date(s) listed above for your payment to be considered timely. For a list of the electronic payment deadlines, visit the Department's Forms and Publications webpage and select the current year Florida eServices Calendar of Electronic Payment Deadlines (Form DR-659) under the eServices section.

You can sign up to receive an email every reporting period reminding you of the due date.

A late filing penalty is charged at $25 for each 30 days or fraction thereof that the report is delinquent. Florida law provides a floating rate of interest for late payments of taxes and fees due. Interest rates, including daily rates, are published in Tax Information Publications that are updated on January 1 and July 1 each year. An employer may request a waiver of part or all of any penalty and/or interest by calling the Department's Tax Information and Assistance line at 850-488-6800 or by filing a written request for waiver and establishing that imposition of penalty and/or interest would be inequitable.

Examples of inequity include situations where the delinquency was caused by one of the following factors:

• The required report was addressed or delivered to the wrong state or federal agency.
• Death or serious illness of the person responsible for the preparation and filing of the report.
• Destruction of the employer's business records by fire or other casualty.
• Unscheduled and unavoidable computer downtime.
• Erroneous information provided by the Florida Department of Commerce or the Florida Department of Revenue (Department); failure of the Department to furnish proper forms upon a timely request; or inability of the employer to obtain an interview with a representative of the Department. In each case, a diligent attempt to obtain the necessary information or forms must have been made by the employer in sufficient time that prompt action by the Department would have allowed the reports to be filed timely.

Interest rates can be found on the Department's Tax and Interest Rates webpage.

The Department will not consider a request for waiver of penalty until the employer has filed all reports due for the five years immediately preceding the request for waiver.

Typically, the wage data and full payment of the quarterly tax are due by April 30, July 31, October 31, and January 31 (of the following year). Employers may make installment payments for the first three quarters. To qualify, the wage data and installment payment must be submitted on time. An employer who chooses to pay in installments must pay an installment fee of $5.00 one time per calendar year, with the wage data for the quarter in which the election for installments is made.

Use the online calculator to compute your installment payments.

Question: How does the installment payment option work?

Employers can choose to pay by installments for the first three quarters of each calendar year if they submit the Employer's Quarterly Report (Form RT-6 ), either paper or electronic, and payments on time and pay a $5 annual installment fee. Divide first quarter tax due into four equal payments, second quarter into three equal payments, and third quarter into two equal payments. There is no installment option for the fourth quarter.

You can choose the installment option for any or all of the first three quarters. You are not required to fill out any extra paperwork to pay by installments.

Question: How can I participate in the installment option?

For the quarter in which you are first seeking to pay by installments, you must file your Employer's Quarterly Report, pay at least the minimum installment payment, and pay the $5 installment fee. You must submit all three items on time.

You are required to pay the installment fee only one time per calendar year. In each of the following quarters, you must timely file your Employer's Quarterly Report and pay at least the minimum installment payment. The Department will provide paper filers with coupons to use for installment payments.

Question: Is the $5 installment fee due only when the first installment payment is paid for the year, even though it might be for the second quarter report?

Yes. The $5 installment fee is due in the quarter when the employer first participates in the installment plan for the year. This $5 fee is due only one time per calendar year.

Question: How will the amount due for installment payments be determined?

Quarter ending March 31: Four equal payments. Tax Due on Line 5 (Employer's Quarterly Report) divided by 4 will give you the installment payment amounts. For the first quarter you are electing to pay installments, you must include the $5 fee on line 8.

Quarter ending June 30: Three equal payments. Tax Due on Line 5 (Employer's Quarterly Report) divided by 3 will give you the installment payment amounts.

Quarter ending September 30: Two equal payments. Tax Due on Line 5 (Employer's Quarterly Report) divided by 2 will give you the installment payment amounts.

You can use the online calculator to compute your installment payments.

Question: What are the due dates for installment payments?

This chart shows the due dates for each quarterly payment:

Quarter	Payment Frequency	Pay by Apr 30	Pay by Jul 31	Pay by Oct 31	Pay by Dec 31	Pay by Jan 31
1st Quarter (Ends Mar 31)	4 Equal Payments	1/4 of Total Amount	1/4 of Total Amount	1/4 of Total Amount	1/4 of Total Amount
2nd Quarter (Ends Jun 30)	3 Equal Payments		1/3 of Total Amount	1/3 of Total Amount	1/3 of Total Amount
3rd Quarter (Ends Sep 30)	2 Equal Payments			1/2 of Total Amount	1/2 of Total Amount
4th Quarter (Ends Dec 31)	Pay in Full					Total Amount

Question: Will I be notified if I am approved to pay by installments?

Yes, if you submitted the $5 installment fee and the minimum amount due, you will receive a notice from the Department confirming your placement into the plan. The notice will include a payment schedule and, if you file paper reports, installment coupons. If, however, you fail to include the required fee or the minimum amount due, you will be notified that you were not placed into the plan and that full payment is due immediately.

Electronic filers will not receive installment coupons. The Department offers an electronic due date reminder service to help you file on time. Paper filers can also subscribe to this service.

Question: Is there an approval process for the installment option?

There is no formal approval process. For the first quarter you want to pay in installments, you must file your reemployment tax report on time along with the minimum installment payment and the $5 installment fee.

Question: Once installment payments have been set up for my account, do I have to pay by installments for the rest of the calendar year?

No. Each report and payment for a quarter stands on its own. Employers may pay the remaining installment payments earlier than the actual due dates. Employers may participate in the installment plan for one quarter, but pay the tax in full for other quarters.

Question: When the installments overlap (for example: on December 31, payments are due for the first, second and third quarters), can I send a lump sum for the total amount due?

Yes. Paper filers should submit one payment for the final installments for all quarters using the coupon provided by the Department. E-filers should follow the instructions on the website.

Question: Can I participate in the installment plan if I submit my RT-6 late?

No. You must file the Employer's Quarterly Report (Form RT-6 ) and pay the first installment and the $5 fee on time. If you file the first quarter report late, you will not be eligible for the installment plan for that quarter. However, you may choose the installment payment plan for later quarters if the reports are filed on time.

Question: Will I be charged interest for paying by installments?

No, as long as you pay the annual $5 fee and submit your Employer's Quarterly Report and the minimum installment amount on time each quarter.

All employers that are required to electronically file their quarterly reports are also required to electronically file corrections to those reports. To correct a previously filed quarterly report, an employer can submit the corrections online using the Department's File and Pay webpage.

After the employer logs in to the Reemployment Tax website, there will be an option to correct a previously submitted report (Form RT-6). If the corrections are made online, the employer will receive a printable confirmation after completing the submission. For more information about this new process, please see the informative Guide to Electronic Submission of Corrections to the Quarterly Report or Other Account Errors (RT-800003).

Reasons for correcting a previously filed quarterly report include:

• Adding or decreasing wages
• Adding or deleting workers
• Correcting social security numbers (All quarters for the calendar year for which the worker had wages must be corrected, if applicable)
• Correcting out-of-state wages
• Correcting educational wages
• Responding to the following correspondence sent by the Department:
• Incomplete or Incorrect Report Notice (Form RT-FL04A)
• Incomplete Quarterly Report Notice (Form RT-FL06A)
• Missing Wage Report Notice (Form RT-FL13A)

Employers not required to electronically file can submit corrections by mailing a paper Correction to Employer's Quarterly or Annual Domestic Report (Form RT-8A ). The Department can require the employer to file a corrected report as far back as five years. If the employer did not previously file a report, the error would need to be corrected by submitting the quarterly wage data electronically or completing an Employer's Quarterly Report (Form RT-6 ). If the corrections result in additional tax due, the employer must pay the additional tax and any interest due.

A domestic employer may select an annual filing option if all the employees exclusively perform services that are considered domestic service and the employer is eligible for an earned tax rate. Domestic service includes: service performed by maids, cooks, maintenance workers, chauffeurs, social secretaries, caretakers, private yacht crews, butlers, and houseparents; and is provided in a private home, local college club, or local chapter of a college fraternity or sorority. An Application for Annual Filing for Employers of Domestic Employees (Form RT-7A ) must be submitted by December 1 to qualify for annual filing in the next calendar year.