Florida Payroll Laws & Requirements

Florida has raised its minimum wage every September 30 since 2021, and on September 30, 2026 it reached $15.00 an hour, the last step in the schedule voters approved in 2020. From here the rate follows inflation, and increases move to January 1, starting in 2028. Beyond the wage, Florida adds very little: no state income tax, no paid leave mandate, no daily overtime, no final pay deadline. That puts Florida payroll at 1 out of 5 on our Payroll Complexity Score, with none of our seven risk factors in play. What does catch employers is the tipped wage and the paperwork the state does require.

Minimum Wage in Florida

The Florida minimum wage is $15.00 an hour, up from $14.00 on September 30, 2026. Amendment 2 raised it by $1.00 every September 30 from 2021, and $15.00 was the final scheduled step.

• Tipped employees can be paid a cash wage of $11.98 an hour. The tip credit is fixed at $3.02, so tips must cover the rest of the $15.00.
• Next change: on September 30, 2027, the state calculates an inflation adjustment using the Consumer Price Index for the South region. The new rate takes effect on January 1, 2028, so $15.00 holds for all of 2027.
• No local rates: state law blocks cities and counties from setting their own minimum wage. Since September 30, 2026, that also covers wages set through new city and county contracts.

A server at a Tampa restaurant earns $11.98 an hour plus tips, as long as the total reaches $15.00 for every hour worked.

Overtime Rules in Florida

Florida has no general overtime law of its own. Overtime follows the federal FLSA: time and a half for hours over 40 in a workweek, with no daily overtime. A warehouse associate on four 10-hour days earns no overtime at all.

One old statute is worth knowing. F.S. 448.01 calls 10 hours a legal day's work for manual labor, and says workers are entitled to extra pay past that unless a written contract sets other hours. It sets no rate and is rarely enforced. More on catching federal overtime errors in overtime compliance software.

Pay Frequency and Payday Rules in Florida

Florida sets no pay frequency requirement. Employers can pay weekly, biweekly, semimonthly or monthly, as long as they pay on a regular payday. Under federal rules, wages are due on the regular payday for the period they were earned.

Employers paying the state minimum must display the state minimum wage poster where employees can see it (F.S. 448.109).

Final Paycheck Deadlines in Florida

There is no Florida final paycheck law. When someone is fired or quits, the final wages are due on the next regular payday, following federal practice.

Late final pay can still get expensive. Employees can sue for unpaid wages, and F.S. 448.08 lets a court award attorney's fees to the employee who wins. Unpaid minimum wage claims carry back wages plus an equal amount in liquidated damages.

Florida Income Tax and Local Withholding

Florida has no state income tax, and no city or county withholds one. The only income tax on a Florida paycheck is federal.

Florida payroll taxes come down to reemployment tax, which the employer pays:

• The taxable wage base is the first $7,000 of each employee's wages each year.
• New employers pay 2.7% until they've reported for 10 quarters. Rates in 2026 run from 0.1% to 5.4%.
• Reports and payments go in quarterly on Form RT-6, due by the end of the month after each quarter.

For multi-state employers, see what operators get wrong in payroll tax management.

Payroll Record Retention in Florida

Florida sets no payroll record retention period, so the federal FLSA applies: 3 years for payroll records and 2 years for time cards. Minimum wage claims under F.S. 448.110 can be brought for 4 years, or 5 years if willful, so keeping payroll records for 5 years is the safer choice.

Where Florida Payroll Goes Wrong

With so few state rules, most Florida errors come from the yearly wage change and the tipped wage.

Florida payroll laws give employees a clear path to recover underpayments, with fees paid by the employer. Here's how to catch underpayment before it becomes wage theft.

What Changes in Florida in 2027

• No change: minimum wage. It stays at $15.00, and the tipped cash wage at $11.98, for all of 2027.
• Sept 30, 2027 (calculation date): first inflation adjustment. The state calculates the new rate then and must post it by October 15. It takes effect on January 1, 2028, so plan the rate update for the first 2028 pay period.
• Check before payroll: 2027 reemployment tax rates. Each employer's rate is set every year. Load the 2027 rate before the first January run.

Running Payroll in Florida Without Errors

• Confirm every hourly rate is at least $15.00, and every tipped cash wage at least $11.98.
• Check that tips plus cash wages reach $15.00 for every hour worked.
• Calculate overtime on the full regular rate, including bonuses and shift differentials.
• Pay final wages no later than the next regular payday.
• Run new hires through E-Verify within 3 business days, if you have 25 or more employees.
• Report new hires to the state within 20 days.