Important Filing Dates for Unemployment Tax: |
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| An Employer's Quarterly Report, UCT-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, except that, 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 day that is not a Saturday, Sunday, or legal holiday. | ||
| 1st Quarter (January thru March) | by April 30 | |
| 2nd Quarter (April thru June) | by July 31 | |
| 3rd Quarter (July thru September) | by October 31 | |
| 4th Quarter (October thru December) | by January 31 | |
| * Annual Filing Option Due Date | ||
| For preceding calendar year | by January 31 of current calendar year | |
| * An employer liable for unemployment tax may select an annual filing option if all the employees exclusively perform services that constitute domestic service and the employer is eligible for an earned tax rate. An Application to Select Filing Period for Employers Who Employ ONLY Employees Who Perform Domestic Services (Form UCT-7A) must be submitted by December 1 to qualify for annual filing in the next calendar year. | ||
| NOTE: If you are making your payment by EFT or Internet, you must initiate the payment by 5:00 p.m. ET on the business day prior to the filing date(s) listed above for your payment to be considered timely. | ||
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| When must a new employer first Register: | ||
| By last day of month following calendar quarter that your business commenced operation. Required Form: Application to Collect and/or Report Tax in Florida DR-1 | ||
| Time period for requesting a refund: | ||
| Within 4 years, per Section 443.141(6), Florida Statutes | ||
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When a business changes owners: |
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| Total Successor employers: |
Required to notify the DOR in writing no later than the next quarterly tax report due date.
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| Partial Successor employers: | Required to notify the DOR in writing within 90-days of the date the partial succession has commenced. | |
| ( For the required form and assistance, contact the DOR at: 1-800-482-8293 ) | ||