Florida businesses have until 5 PM Eastern Time this Friday to submit their electronic reemployment tax payments for the third quarter of 2026 (covering July through September).
According to the DR-659 schedule from the Florida Department of Revenue, payments need to be initiated and receive a confirmation number before the deadline to be considered timely.
The Department cautions that any payments made after 5 PM will not be processed until the next business day, potentially resulting in late fees and interest charges. The current interest rate for the second half of 2026 stands at 11% annually.
Don't Confuse Tax Payment and Report Deadlines
A crucial distinction for employers is that the deadline for electronic payment does not align with the deadline for the quarterly report submission.
The Employer's Quarterly Report, known as Form RT-6, is due by October 31. However, since this date falls on a Saturday, the deadline extends to Monday, November 2. These are separate obligations, each with its respective due date.
The RT-6 report must be filed even if an employer had no employees, wages, or taxes owed during the quarter. Late filing incurs a $25 penalty for each 30-day period or fraction thereof.
Electronic Filing Mandates and Exceptions
The electronic filing and payment requirement applies to employers with at least ten employees in any quarter of the previous state fiscal year (from July 1, 2025, to June 30, 2026), although there are certain conditions and exceptions.
Employers with a smaller workforce may still file on paper, although they can choose to file electronically if preferred.
Navigating the New eFile and Pay System
This quarter is particularly significant as the Department transitioned to a new eFile and Pay system on August 24, 2026, marking the first time most employers will use this portal. Accessing the system requires a reemployment tax account number and a Federal Employer Identification Number (FEIN), or an eServices user ID and password.
The reemployment tax is a business-only levy — employees do not contribute — funding the unemployment benefits program managed by FloridaCommerce. It is distinct from the federal unemployment tax (FUTA) and the benefits received by unemployed workers.
For new employers in 2026, the tax rate is 2.7% on the first $7,000 of wages paid to each employee annually. Those with an established history might experience rates ranging from 0.1% to 5.4%.
Support and Assistance
To assist those struggling with the new system, the Department has set up a transitional support line available until this Friday, October 31, at (850) 201-3568.
For general inquiries, contact (850) 488-6800 during business hours, Monday through Friday, or email fdortaxpayerservices@floridarevenue.com.
With unemployment in Florida declining for the fourth consecutive month in the southern region, ensuring proper tax compliance is vital to maintaining the support system for workers.
FAQs on Florida's Reemployment Tax Payment
What happens if I pay the reemployment tax after 5 PM?
Payments made after 5 PM will not be processed until the next business day, which could result in late fees and interest charges.
When is the Employer's Quarterly Report due?
The Employer's Quarterly Report is due by October 31, but since it falls on a Saturday, the deadline extends to November 2.
Are there exceptions to the electronic filing requirement?
Yes, employers with fewer than ten employees may file on paper, though they can opt for electronic filing if they prefer.