# Florida — State unemployment insurance taxable wage bases and new employer tax rates by US state

For Florida, taxable wage base is $7,000; new employer ui tax rate is 0.0270 (2.7%); effective year is 2026, recorded from its source on 2026-08-18.

- **State:** Florida _(our reading, not quoted from the source)_
- **Taxable wage base:** $7,000 _(verified: appears in the quote below)_
- **New employer UI tax rate:** 0.0270 (2.7%) _(verified: appears in the quote below)_
- **Effective year:** 2026 _(our reading, not quoted from the source)_

## What the source says

> When a new employer becomes liable for reemployment tax, the initial tax rate is 0.0270 (2.7%). This rate remains in place until the employer has reported for 10 quarters. After that period, the Department calculates the employer’s tax rate by dividing the total benefits charged to the account by the taxable payroll reported for the first seven of the last nine quarters immediately before the quarter in which the new rate takes effect. An exception applies to employers who become liable by succession and choose to adopt the previous employer’s tax rate along with ownership of any outstanding tax liabilities. In those cases, the Department calculates the rate using the predecessor’s employment record and the rating factors that are part of the Reemployment Assistance Law. The maximum tax rate allowed by law is 0.0540 (5.4%), except for employers participating in the Short Time Compensation Program. The 5.4% rate may be assigned to employers with delinquencies greater than one year or to employers that fail to provide all requested work records during an audit. By law, an employer’s tax rate may not fall below 0.0010 (0.1%). Rate notices are mailed to all contributing employers each year. Effective January 1, 2026, the minimum rate is 0.0010 (0.1%). The minimum and maximum tax rates for wages paid in 2026 are as follows (based on annual wages up to $7,000 per employee):

## Source

- https://floridarevenue.com/taxes/taxesfees/Pages/rt_rate.aspx

Last verified: 2026-08-18. Review by: 2027-08-18.
Part of [State unemployment insurance taxable wage bases and new employer tax rates by US state](https://referencesource.org/state-ui-taxable-wage-bases/).