RT-6N
                                                                                                                                             R. 07/23
                                      Employer’s Quarterly Report Instructions                                                       Rule 73B-10.037, F.A.C 
                                                                                                                                         Effective  XX/XX 
                                                                                                                                             Page 1 of 2
                                                                                                                                             Provisional

Registration – If you do not have a reemployment tax account number,           For more information on correcting RT-6 reports electronically, please 
you are required to register to report and pay tax in Florida before filing    see the Guide to Electronic Submission of Corrections to the Quarterly 
the Employer’s Quarterly Report (RT-6). To register online, go to              Report at floridarevenue.com/forms in the Reemployment Tax section.
floridarevenue.com/taxes/registration.
                                                                               Certification/Signature/Paid Preparer – The report must be signed 
Filing Reports – Every employer who is liable for filing quarterly under       by (1) the individual owner, (2) the corporate president, treasurer, or 
the Florida reemployment assistance program law, must complete and             other principal officer, (3) partner or member/managing member, and/or 
file the Employer’s Quarterly Report (RT-6). The report should cover only      (4) a responsible and duly authorized agent of the employer. Complete 
employment for the employer during a single calendar quarter. If wages         the paid preparer information, if applicable.
are paid but No Tax is Due, an Employer’s Quarterly Report (RT-6) still 
must be completed and filed timely.                                            Line 1 – Enter the total number of full-time and part-time employees 
                                                                               subject to this chapter who worked during or received pay for the payroll 
No Employment – A registered employer who had no employees or                  period including the 12th of each month.
paid no wages during the quarter must still complete, sign, and return 
the Employer’s Quarterly Report (RT-6). If you need to cancel your             Line 2 – Enter the total Gross Wages paid (before deductions), including 
registration, contact us.                                                      salaries, commissions, bonuses, vacation and sick pay, back pay awards, 
                                                                               and the cash value of all remuneration paid in any medium other than 
Electronic Filing and Paying –The Department of Revenue offers                 cash. Tips and gratuities are wages when included by the employer to 
the convenience of using a free and secure website to file and pay             meet minimum wage requirements and/or when the employee receives 
reemployment tax. If you employed 10 or more employees in any                  and reports in writing to the employer $20 or more per month. Gross 
                                                                               wages should not include wage items specifically exempt per section 
quarter during the State of Florida’s prior fiscal year (July 1 through 
June 30), you are required to electronically file and pay. To enroll, or get   443.1217(2)(b)-(g), Florida Statutes. Note that Line 2, Gross Wages, 
more information, go to floridarevenue.com/taxes/eEnroll. After you            appears on both the report and the payment coupon.
complete your electronic enrollment we will send you a User ID, PIN/           Line 3 – Enter the amount of Excess Wages for this quarter. Excess 
Password, and instructions based on the filing/payment method you              wages are wages exceeding $7,000 paid to each employee in a calendar 
choose. Once you are set up to file/pay electronically, you will not receive   year. The following should be considered when determining excess 
paper reports from the Department. Please do not mail a paper report if        wages: (1) Wages reported to another state by the same employer for 
you file electronically.                                                       an employee. See Employer’s Quarterly Report for Out-of-State Taxable 
                                                                               Wages (RT-6NF); (2) Wages paid by your predecessor during the 
Due Dates – The original report must be filed and the tax due paid, if         calendar year, if you are the legal successor.
applicable, no later than the last day of the month following the end of 
the quarter (Penalty After Date): April 30, July 31, October 31, and           Line 4 – Enter the Taxable Wages paid this quarter (Line 2 minus Line 3), 
January 31. If the last day of the month falls on a Saturday, Sunday, or       which should equal the total of all Line 13b entries.
state or federal holiday, your report must be filed and the tax due paid on             Enter tax due. Multiply Line 4 by tax rate.
                                                                               Line 5 –
the next business day. If you are paying electronically, you must initiate 
the payment by 5 p.m. ET and receive a confirmation number, on the             Line 6 – If this report is past due, compute penalty of $25 for each 30 
business day prior to the due date for your payment to be considered           days or fraction thereof that the report is delinquent (see Due Dates).
timely. Reports must be electronically date stamped (submission or 
transmission date) on or before the “Penalty After Date” of any given          Line 7 – If tax due from Line 5 is not paid by the end of the month 
                                                                               following the report quarter, interest is owed on tax due. Florida law 
quarter. Keep the confirmation/trace number or acknowledgement in your 
                                                                               provides a floating rate of interest for late payments of taxes and fees 
records. Form DR-659, the Calendar of Electronic Payment Deadlines, 
                                                                               due. Interest rates, including daily rates, are updated semiannually on 
provides all the payment deadlines at floridarevenue.com/forms in the 
                                                                               January 1 and July 1 each year and posted online at 
eServices section.
                                                                               floridarevenue.com/taxes/rates.
Correcting Reports/Other Changes – Do Not make corrections on                  Line 8 – Enter $5 if you file and pay on time and choose to pay your 
your current RT-6 Quarterly Report for prior quarters. Corrections to          quarterly tax due in installments. This $5 fee is payable only with the first 
prior quarters must be done online using the File and Pay website at           installment; one time per calendar year. You do not owe this fee if you are 
floridarevenue.com/taxes/filepay. When you get to the website, select          paying 100% of the Total Amount Due (Line 9a) now.
the applicable reemployment category (Agent, Employer, or Employee 
Leasing) and then you will log into the webpage using your credentials.        Line 9a – Enter the sum of Lines 5, 6, 7, and 8. If the total is less than $1, 
Once there, you will find the option of electronically filing an RT-8A. If you send the report with no payment.
are not required to file reports electronically, corrections may be made       Line 9b – Enter the total due from Line 9a on Line 9b unless you choose 
by completing a paper Correction to Employer’s Quarterly or Annual             to make installment payments. If you choose installments, enter the 
Domestic Report (RT-8A) which can be downloaded at                             installment amount due for this quarterly report only on Line 9b. Note that 
floridarevenue.com/forms. 

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Line 9b, Amount Enclosed, appears on both the report and the payment             In the absence of a written agreement or understanding with a client 
coupon. The chart below shows how to compute your installment payment.           company, an employee leasing company must certify use of the E-Verify 
Quarter Ending Installment Amount On Tax Due (Line 5) Installment Due Date(s)    system on the first return or report filed within a calendar year.

03/31                  1/4 of Tax Due                 04/30, 07/31, 10/31, 12/31 The following definitions apply to the certification requirement:
06/30                  1/3 of Tax Due                 07/31, 10/31, 12/31        Public Agency – Any office, department, agency, division, subdivision, 
                                                                                 political subdivision, board, bureau, commission, authority, district, public 
09/30                  1/2 of Tax Due                 10/31, 12/31               body, body politic, state, county, city, town, village, municipality, or any 
Installment payments for quarters other than this quarter must be made           other separate unit of government created or established pursuant to law, 
on an Employer’s Reemployment Tax Installment Coupon (RT-6INST).                 and any other public or private agency, person, partnership, corporation, 
                                                                                 or business entity acting on behalf of any public agency.
Line 10 – Enter each employee’s social security number (Nine digits – Do 
not suppress the leading zeros). Every employee, regardless of age, is           Employees – Individuals filling a permanent position who perform labor 
required to have a social security number. If the employee’s valid social        or services under the control or direction of an employer that has the 
security number is not included, no credit will be given for previously          power or right to control and direct the employee in the material details 
reported taxable wages, and the first (up to) $7,000 of wages on this            of how the work is to be performed in exchange for salary, wages, or 
quarterly report will be taxed at your tax rate.                                 other remuneration. The term “employee” does not include an individual 
                                                                                 hired for casual labor which is to be performed entirely within a private 
Line 11 – Enter each employee’s last name, first name, and middle initial.
                                                                                 residence, or an independent contractor, as defined in federal laws or 
Line 12a – Enter each employee’s gross wages paid this quarter as                regulations, hired to perform a specified portion of labor or services.
defined in Line 2.
                                                                                 Employers or employee leasing companies required to certify use of 
Line 12b – Enter each employee’s taxable wages paid this quarter                 E-Verify must sign, date, and enter their title on the first Reemployment 
as defined in Line 4. Only the first $7,000 paid to each employee per            Tax report or return filed each calendar year if the entity he or she
calendar year is subject to the Florida reemployment tax.                        represents utilizes the E-Verify system orIForm USCIS  -9, if E-Verify 
Line 13a – Enter total gross wages (add Lines 12a only). Total this page         is not available within three days of the new hire, to verify employment 
only. Include this and totals from additional pages in Line 2 on page 1 of       eligibility. Entities required to verify employment who don’t do so are 
RT-6.                                                                            subject to a fine.

Line 13b – Enter total taxable wages (add Lines 12b only). Total this page       RT-6 reports filed with missing or invalid social security numbers, or 
only. Include this and totals from additional pages in Line 4 on page 1 of       illegible entries are subject to an Incomplete/Erroneous penalty.
RT-6.                                                                            Social security numbers (SSNs) are used by the Florida Department 
                                                                                 of Revenue as unique identifiers for the administration of Florida’s 
E-Verify Certification                                                           taxes. SSNs obtained for tax administration purposes are confidential 
Florida law requires public agencies and private employers that employ 
                                                                                 under sections 213.053 and 119.071, Florida Statutes, and not subject 
25 or more employees to certify on their first Reemployment Tax report 
                                                                                 to disclosure as public records. Collection of your SSN is authorized 
or return filed each calendar year that they use the E-Verify system. 
                                                                                 under state and federal law. Visit floridarevenue.com/privacy for more 
E-Verify is an internet-based system operated by the U.S. Department of 
                                                                                 information regarding the state and federal law governing the collection, 
Homeland Security that allows participating employers to electronically 
                                                                                 use, or release of SSNs, including authorized exceptions.
verify employment eligibility of all newly hired employees. Additional 
information on the free E-Verify system may be found at 
e-verify.gov/employers.

If the E-Verify system is unavailable for three business days after the first 
day that the new employee begins working for pay, an employer must 
use theEmployment Eligibility Verification (Form USCIS I           -9) to verify 
employment eligibility.

                                                                   Contact Us
Forms are available at floridarevenue.com/forms.

Information and tutorials are available at floridarevenue.com/taxes/education.

To speak with a Department of Revenue representative, call Taxpayer Services at 850-488-6800, Monday through Friday, excluding holidays.

Subscribe to Receive Email Alerts from the Department.
Subscribe to receive an email for filing due date reminders, Tax Information Publications (TIPs), or proposed rules. Subscribe today at 
floridarevenue.com/dor/subscribe.