Florida reemployment tax has moved to a new eFile and Pay system, and the old system's filing history was set to close after September 30, 2026. Every Florida employer that files or pays reemployment tax online is affected. Most will use the new system for the first time on the July to September report.
The Florida Department of Revenue moved filing and payment to the new system on August 24. It explained the change in Tax Information Publication (TIP) 2673B-01 on September 10. Here is what changed, when the third-quarter report is due, and how to get copies of returns filed before the switch.
According to the Florida Department of Revenue, reemployment tax filing and payment moved to a new eFile and Pay system on August 24, 2026. The department said filing history in the old system would stay available through September 30, 2026, and that access would be disabled after that. Copies of past returns can still be requested at any time with Form DR-841. The third-quarter Employer's Quarterly Report (RT-6) is due October 1 and is late if not postmarked by October 31. The department expects it to be the first report most employers file in the new system.
What changed with Florida's new reemployment tax system
Reemployment tax is Florida's state unemployment tax. The department's own copy request form lists it as "Reemployment Tax (formerly UnEmployment Tax)." Employers report wages and pay the tax each calendar quarter on Form RT-6.
On August 24, 2026, the department posted a notice on its reemployment tax login page. It reads, "Effective August 24, 2026, reemployment tax has moved to a new eFile and Pay system." Employers, agents and employee leasing companies now all log in from that same page.
The department's eFile and Pay Information Center lists three reports that must be filed in the new system. They are the quarterly RT-6, the RT-8A correction report, and the RT-7 annual report for employers of domestic employees only.
TIP 2673B-01 adds that late and amended returns are already going through the new system. It also says bookmarks for the old site cannot be used to file or pay. The file and pay buttons there are inactive.
When the third-quarter RT-6 is due
The department's reemployment tax return and payment page says the RT-6 is due on the first day of the month after each quarter ends. It is late if not postmarked by the last day of that month. For July through September 2026, that means due October 1 and late if not postmarked by October 31.
October 31, 2026 falls on a Saturday. The same page says that when the last day is a weekend or legal holiday, filing is timely through the end of the next working day.
Electronic payments run on a different clock. The department says you must start the payment and get a confirmation number by 5:00 p.m. Eastern on the business day before the filing date. Its 2026 electronic payment calendar, Form DR-659, lists October 30 as the reemployment tax deadline this quarter.
The department also asks employers to file and pay as early in October as they can. TIP 2673B-01 names two peak periods when waits for help may run longer: October 15 to 20 and October 26 to 31.
| Date | What happens | Where the department says it |
|---|---|---|
| August 24, 2026 | Reemployment tax filing and payment move to the new eFile and Pay system | Reemployment tax login page |
| September 30, 2026 | Last day the department listed for filing history in the old system | Reemployment tax login page |
| October 1, 2026 | Third-quarter RT-6 due | Return and payment page |
| October 15 to 20, 2026 | First peak period for help requests | TIP 2673B-01 |
| October 26 to 31, 2026 | Second peak period for help requests | TIP 2673B-01 |
| October 30, 2026, 5:00 p.m. ET | Electronic payment deadline for reemployment tax | Form DR-659 |
| October 31, 2026 (a Saturday) | RT-6 late if not postmarked by this date | Return and payment page |
| Any time | Copies of past returns by Form DR-841 | Reemployment tax login page |
Who has to file and pay reemployment tax online
Not every employer is required to file online. The department's rule turns on headcount. An employer must file wage data and pay the tax electronically if it had 10 or more employees in any quarter of the prior state fiscal year. That year runs July 1 to June 30.
Required electronic filers must also file corrections electronically. Everyone else may still file a paper RT-6, though the department encourages all employers to file and pay online. A report is required even when you owe no tax or paid no wages.
The department lists these penalties on the same page.
| Situation | Penalty the department states |
|---|---|
| Report filed late | $25 for each 30 days, or part of 30 days, the report is late |
| Required electronic filer files on paper | $25 per report plus $1 per employee, up to $300 |
| Required electronic payer pays another way | $25 for each payment |
| Report is erroneous, incomplete or insufficient | $50 or 10% of any tax due, whichever is greater, up to $300 per report |
The erroneous report penalty is waived if a correct report is filed within 30 days of the penalty notice. That waiver is allowed only once in a 12-month period. A waiver from electronic filing is available for a valid business reason, but the department says there is no waiver from electronic payment.
How to log in to the new eFile and Pay system
TIP 2673B-01 lays out the login steps.
Go to the new address
The department's address is floridarevenue.com/taxes/filepay. Under eFile and Pay Taxes and Fees, choose the reemployment tax link for employers, agents and employee leasing.
Use your current login
Log in with your User ID and password. The other option is your reemployment tax number with your federal employer identification number or individual taxpayer identification number.
Type your credentials in by hand
Logins saved in the old system do not transfer. If your browser saved them, the TIP says to store them somewhere secure before you file.
Recover a forgotten User ID
Employers enrolled in eServices can retrieve a User ID and password at the department's Password Retrieval Portal, taxapps.floridarevenue.com/PortalPasswordRetrieval.
Check the new fields before filing
The department's guides and videos are at floridarevenue.com/taxes/filepayinfo. The TIP points to the calculation field and the check boxes for out-of-state wages and installment plans.
If you import a wage file instead of keying in each employee, the TIP says the file structure does not change in the new system.
How to get reemployment tax returns filed before the switch
Where a past return lives now depends on when it was filed.
Filed on or after August 24, 2026. These returns are in the new system. The login page offers a document lookup for returns and payments submitted on or after that date. It asks for your reemployment tax number, your federal employer identification number or individual taxpayer identification number, and the confirmation number.
Filed before August 24, 2026. These stayed in the old system. The department's August 24 notice said, "To retain copies of prior reemployment tax returns, taxpayers must log in to the prior system and download their records." It added, "Filing history will remain accessible through September 30, 2026. After that date, access to the prior system will be disabled."
For anything you did not download, the same notice points to Form DR-841, Request for Copy of Tax Return. The department says it can be submitted at any time. The form is on the department's Forms and Publications page, under Account Management and Registration.
DR-841 covers every tax the department handles, and reemployment tax has its own line. You enter a from and to date for the periods you need. The department sends the copies by email, fax or mail, whichever you pick on the form.
- Taxpayer name, Florida tax registration number and federal employer identification number, matching what the department has on file
- The reemployment tax line checked, with the first and last period you need
- One delivery method: the department's secure email, unsecure email, fax or mail
- A signed Form DR-835 power of attorney if a representative, such as your CPA or payroll provider, will receive the copies
- The taxpayer's signature, or the authorized representative's, since the department cannot process an unsigned request
- Delivery by fax or mail to the Records Management office in Tallahassee, at the address printed on the form
What changes for payroll providers and other agents
Many small employers never log in themselves because a payroll provider files for them. The department calls these filers agents, and it spelled out their duties in an August 26 notice on the login page.
Agents are responsible for registering each new client and giving the representation period before filing that client's report. The department says they should update client information at least 48 hours before submitting a report. When an agent stops representing an employer, it must notify the department within 30 days.
Agents make those changes electronically, in the department's e-File and e-Pay Enrollment System or by batch file.
For an employer that uses a provider, the question is whether the provider has set you up as a client in the new system. The department's notice puts that step on the agent.
For how reemployment tax fits next to federal payroll taxes, see our payroll fundamentals guide. You can also read about our payroll services.
Questions about Florida's new reemployment tax system
It is the Florida Department of Revenue's new online system for filing and paying reemployment tax, which is Florida's state unemployment tax. It replaced the old system on August 24, 2026. Employers, agents and employee leasing companies all log in through the same page.
The department said filing history in the prior system would stay available through September 30, 2026, and that access would be disabled after that date. Returns and payments submitted on or after August 24, 2026 can be looked up in the new system. For older returns, the department points to Form DR-841.
The report for July through September is due October 1, 2026, and is late if not postmarked by October 31, according to the department. An electronic payment needs a confirmation number by 5:00 p.m. Eastern on October 30, per Form DR-659.
No. TIP 2673B-01 says employers use their current login credentials. Logins saved in the old system do not transfer, so they have to be typed in by hand.
Yes. The department's return and payment page says you must file a report even if you owe no tax or have no wages to report. A late report carries a $25 penalty for each 30 days, or part of 30 days, that it is late.
The dates and rules above come from Florida Department of Revenue pages read on September 29, 2026. Confirm with your CPA or payroll provider before you file.
Sources
- Florida Department of Revenue, eFile and Pay Reemployment Tax, bulletin board notices of August 24, August 26 and September 14, 2026. https://floridarevenue.com/taxes/eservices/Pages/rtlogin.aspx
- Florida Department of Revenue, Tax Information Publication 2673B-01, New eFile and Pay System for Reemployment Tax: What Florida Needs To Know, September 10, 2026. https://floridarevenue.com/taxes/tips/Documents/TIP_2673B-01.pdf
- Florida Department of Revenue, Reemployment Tax Return and Payment Information. https://floridarevenue.com/taxes/taxesfees/Pages/rt_return_pay.aspx
- Florida Department of Revenue, Form DR-659, Florida eServices Calendar of Electronic Payment Deadlines for Calendar Year 2026, R. 01/26. https://floridarevenue.com/forms_library/current/dr659.pdf
- Florida Department of Revenue, Form DR-841, Request for Copy of Tax Return, R. 07/15. https://floridarevenue.com/Forms_library/current/dr841.pdf
- Florida Department of Revenue, eFile and Pay Information Center, update of May 7, 2026, Reports Filed in the New System Beginning August 2026. https://floridarevenue.com/taxes/filepayinfo/Pages/dash.aspx
- Florida Department of Revenue, Tax Information Publications index, 2026 reemployment tax listing. https://floridarevenue.com/taxes/tips/Pages/default.aspx
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