Reemployment Tax Instructions                                                                   RT-89
                                         for Excess Wage Computation                                                            R. 06/21
                                                                                                                                Rule 73B-10.037, F.A.C.
                                                                                                                                Effective 06/21

This information is provided for use in computing excess wages. It is intended to assist employers in the correct reporting 
of wages on the Employer’s Quarterly Report (RT-6). An Employer’s Quarterly Report must be filed even when all wages 
are excess and no tax is due.

• For calendar years 2015 and forward, Taxable Wages are the first $7,000 paid to each covered employee during the 
  calendar year.
• Excess Wages are wages paid over $7,000 to an employee during the calendar year. Excess wages are not taxable 
  wages.

• Only the first $7,000 paid to an employee by the same employer in a calendar year is taxable. Taxable wages reported 
  to another state by the same employer within the same calendar year should be included in determining the excess 
  wage base for the employer. Report year-to-date, out-of-state taxable wages on the Employers Quarterly Report for 
  Out-of-State Wages (RT-6NF).

• If you are a legal successor, the wages paid by your predecessor during the calendar year should be included in 
  determining excess wages.

• Wages must be reported on the Employer’s Quarterly Report (RT-6) in the quarter paid.

• The sum of all amounts exceeding $7,000 per employee (excess wages) is entered on Line 3 of the tax report. This 
  sum can never be larger than the gross wages (Line 2).

The example on the reverse side shows a sample payroll with the employees’ wages and how to report them for a calendar 
year.

                                For Information and Forms

Information and forms are available on our website at floridarevenue.com/forms.
Closing/Sale of Business or Change of Address or Business Name: If you change your business name, business location, mailing 
address, or close/sell your business, you must notify us immediately. The quickest way to make changes to your business location, 
mailing address, phone numbers, or tax status (active/inactive), or cancel your Certificate of Registration, is to notify us online. You 
may do so by going to floridarevenue.com/taxes/updateaccount.

To speak with a Department of Revenue representative:         You must submit a new registration if you:
Call Taxpayer Services at 850-488-6800, Monday through          • Move your business location from one county to 
Friday, excluding holidays.                                       another.
                                                                • Change your legal entity.
Subscribe to Receive Updates by Email from the                  • Change the ownership of your business.
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Information Publications (TIPs), or proposed rules. Subscribe 
today at floridarevenue.com/dor/subscribe.                    For a written reply to tax questions, write:
                                                                  Taxpayer Services MS 3-2000
                                                                  Florida Department of Revenue
                                                                  5050 W Tennessee St 
                                                                  Tallahassee FL 32399-0112

Social security numbers (SSNs) are used by the Florida Department of Revenue as unique identifiers for the administration of Florida’s taxes. SSNs 
obtained for tax administration purposes are confidential under sections 213.053 and 119.071, Florida Statutes, and not subject to disclosure as public 
records. Collection of your SSN is authorized under state and federal law. Visit our Internet site at floridarevenue.com/privacy for more information 
regarding the state and federal law governing the collection, use, or release of SSNs, including authorized exceptions.

                                                                                                                                                      RT-89
                                                                                                                                               R. 06/21
Excess Wages Are:                                                                                                                                  Page 2
 1.  Wages paid over $7,000 to an employee per year.
 2.  Never greater than gross wages.
 3.  Not taxable.
 4.  Not yearly totals but only a total of excess wages for the quarter being reported.

Sample Excess Wage Worksheet:

                         03-31-15                           06-30-15                        09-30-15                              12-31-15
 Employee       1st Qtr.    1st Qtr.      1st Qtr. 2nd Qtr.    2nd Qtr.    2nd Qtr.   3rd Qtr.    3rd Qtr.    3rd Qtr.     4th Qtr. 4th Qtr.   4th Qtr.
 SSN            Gross       Excess        Taxable  Gross       Excess      Taxable    Gross       Excess      Taxable      Gross    Excess     Taxable
 111111111      $ 3,000.00    0        $ 3,000.00  $ 3,000.00  0           $ 3,000.00 $ 3,000.00  $ 2,000.00  $ 1,000.00 $ 3,000.00 $ 3,000.00        0
 22222222       $ 9,000.00  $ 2,000.00 $ 7,000.00  $ 9,000.00  $ 9,000.00  0          $ 6,000.00  $ 6,000.00  0               0         0             0
 333333333      $ 4,000.00    0        $ 4,000.00  $ 3,000.00  0           $ 3,000.00 $ 7,000.00  $ 7,000.00  0          $ 500.00   $ 500.00          0
 444444444      $ 1,000.00    0        $ 1,000.00  $ 2,000.00  0           $ 2,000.00 $ 2,000.00  0           $ 2,000.00 $ 2,000.00     0      $ 2,000.00

 Totals         $ 17,000.00 $ 2,000.00 $ 15,000.00 $ 17,000.00 $ 9,000.00  $ 8,000.00 $ 18,000.00 $ 15,000.00 $ 3,000.00 $ 5,500.00 $ 3,500.00 $ 2,000.00

How to Report Wages:
       000-000-000                03-31-15           0000000 Account #                000-000-000                06-30-15             0000000 Account #
                                                       .0270 Tax Rate                                                                   .0270 Tax Rate
                              XYZ Corporation                                                                 XYZ Corporation
                              2334 Holiday LN.                                                                2334 Holiday LN.
                                Monticello, FL                                                                Monticello, FL 
                                     32344                                                                       32344
 RT-6, Line 1 – NUMBER OF                 1 stmonth2 ndmonth   3 rdmonth     RT-6, Line 1 – NUMBER OF COVERED            1 stmonth  2 ndmonth  3 rdmonth
 COVERED WORKERS                                                             WORKERS
                                              4        4           4                                                         4          4             4
 RT-6, Line 2 – GROSS WAGES PD. THIS QTR.                      $ 17,000.00   RT-6, Line 2 – GROSS WAGES PD. THIS QTR.                          $ 17,000.00
 (MUST = WAGE REPORT TOTAL)                                                  (MUST = WAGE REPORT TOTAL)
 RT-6, Line 3 – LESS EXCESS WAGES THIS QTR.                    $ 2,000.00    RT-6, Line 3 – LESS EXCESS WAGES THIS QTR.                        $ 9,000.00
 RT-6, Line 4 – TAXABLE WAGES                                  $ 15,000.00   RT-6, Line 4 – TAXABLE WAGES                                      $ 8,000.00
 RT-6, Line 5 – TAX DUE THIS QUARTER                           $ 405.00      RT-6, Line 5 – TAX DUE THIS QUARTER                               $ 216.00
 (TAXABLE WAGES X RATE)                                                      (TAXABLE WAGES X RATE)

       000-000-000                09-30-15           0000000 Account #                000-000-000                12-31-15             0000000 Account #
                                                       .0270 Tax Rate                                                                   .0270 Tax Rate
                              XYZ Corporation                                                                 XYZ Corporation
                              2334 Holiday LN.                                                                2334 Holiday LN.
                                Monticello, FL                                                                Monticello, FL 
                                     32344                                                                       32344
 RT-6, Line 1 – NUMBER OF COVERED         1 stmonth2 ndmonth   3 rdmonth     RT-6, Line 1 – NUMBER OF COVERED            1 stmonth  2 ndmonth  3 rdmonth
 WORKERS                                                                     WORKERS
                                              4        4           4                                                         3          3             3
 RT-6, Line 2 – GROSS WAGES PD. THIS QTR.                      $ 18,000.00   RT-6, Line 2 – GROSS WAGES PD. THIS QTR.                          $ 5,500.00
 (MUST = WAGE REPORT TOTAL)                                                  (MUST = WAGE REPORT TOTAL)
 RT-6, Line 3 – LESS EXCESS WAGES THIS QTR                     $ 15,000.00   RT-6, Line 3 – LESS EXCESS WAGES THIS QTR.                        $ 3,500.00
 RT-6, Line 4 – TAXABLE WAGES                                  $ 3,000.00    RT-6, Line 4 – TAXABLE WAGES                                      $ 2,000.00
 RT-6, Line 5 – TAX DUE THIS QUARTER                           $ 81.00       RT-6, Line 5 – TAX DUE THIS QUARTER                               $ 54.00
 (TAXABLE WAGES X RATE)                                                      (TAXABLE WAGES X RATE)

RT-89                                                 Page 3                                                                                                                                                                                                                                                                               0
                                              R. 06/21
                                                                                                                                                                                                                                                                                               4th Qtr.         Taxable      Wages

                                                                                                                                                                                                                                                                                               4th Qtr.         Excess       Wages         3,000.00

                                                                                                                                                                                                                                                                                               4th Qtr.         Gross        Wages         3,000.00

                                                                                                                                                                                                                                                                                               3rd Qtr.         Taxable      Wages         1,000.00

                                                                                                                                                                                                                                                                                               3rd Qtr.         Excess       Wages         2,000.00

                                                                                                                                                                                                                                                                                               3rd Qtr.         Gross        Wages         3,000.00

                                                                                                                                                                                                                                                                                               2nd Qtr.         Taxable      Wages         3,000.00

                                                                                                                                                                                                                                                                                                                                           0                   floridarevenue.com
                                                                                                                                                                                                                                                                                               2nd Qtr.         Excess       Wages

      Reemployment Tax Excess Audit Worksheet                                                                                                                                                                                                                                                  2nd Qtr.         Gross        Wages         3,000.00
                                                             NAME :  _________________________________________________ ACCOUNT # : ___________________________________________                                                         YEAR : _________________________________________________

                                                                                                                                                                                                                                                                                               1st Qtr.         Taxable      Wages         3,000.00

                                                                                                                                                                                                                                                                                                                                           0
                                                                                                                                                                                                                                                                                               1st Qtr.         Excess       Wages

                                                                                                                                                                                                                                                                                               1st Qtr.         Gross        Wages         3,000.00

                                                                                                                                                                                                                                                                                                                SSN
                                                                                                                                                                                                                                                                                               Employee                                    123456789