Florida Employer's Quarterly Report Instructions for the RT-6 and RT-6A R.12/15

Employer's Quarterly Report Instructions for the RT-6 and RT-6A R.12/15
Form RT-6N
Employer’s Quarterly Report Instructions

Registration – If you do not have a reemployment tax account number,
you are required to register to report and pay tax in Florida before filing the
Employer’s Quarterly Report (RT-6). To register online, go to our website at
floridarevenue.com and select “Register to collect and/or pay taxes.”
Filing Reports – Every employer who is liable for filing quarterly under the Florida
reemployment assistance program law, must complete and file the Employer’s Quarterly
Report (RT-6). The report should cover only employment for the employer during a single
calendar quarter.

RT-6N
R. 06/21

Rule 73B-10.037, F.A.C
Effective 07/21

exceeding $7,000 paid to each employee in a calendar year. The following should be
considered when determining excess wages: (1) Wages reported to another state by the
same employer for an employee. See Employer’s Quarterly Report for Out-of-State Taxable
Wages (RT-6NF); (2) Wages paid by your predecessor during the calendar year, if you are
the legal successor.
Line 4 – Enter the TAXABLE WAGES paid this quarter (Line 2 minus Line 3), which should
equal the total of all Line 13b entries.
Line 5 – Enter tax due. Multiply Line 4 by tax rate.

If wages are paid but NO TAX IS DUE, an Employer’s Quarterly Report (RT-6) still must be
completed and filed timely.

Line 6 – If this report is past due, compute penalty of $25 for each 30 days or fraction
thereof that the report is delinquent (see Due Dates).

No Employment – A registered employer who had no employees or 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 registration, contact us.

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 provides a floating rate of interest for
late payments of taxes and fees due. Interest rates, including daily rates, are updated
semiannually on January 1 and July 1 each year and posted online at
floridarevenue.com/taxes/rates.

Electronic Filing and Paying –The Department of Revenue offers the convenience of using
our free and secure website to file and pay reemployment tax. If you employed 10 or more
employees in any quarter during a preceding state fiscal year (July 1-June 30), you are
required to electronically file and pay. To enroll, or get more information, go to the website at
floridarevenue.com/taxes/eEnroll. After you complete your electronic enrollment we will
send you a User ID, PIN/Password, and instructions based on the filing/payment method you
choose. Once you are set up to file/pay electronically, you will not receive paper reports from
the Department. Please do not mail a paper report if you file electronically.
Due Dates – The original report must be filed and the tax due paid, if 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 January 31. If the last day of the month falls on a
Saturday, Sunday, or state or federal holiday, your report must be filed and the tax due paid
on the next business day. If you are paying by EFT or Internet, however, you must initiate the
payment by 5:00 p.m., ET, on the business day prior to the due date for your payment to be
considered timely. Reports must be electronically date stamped (submission or transmission
date) on or before the “Penalty After Date” of any given quarter. Keep the confirmation/trace
number or acknowledgement in your records.
Correcting Reports/Other Changes – DO NOT make corrections for prior quarters on the
current quarter’s report. Corrections to prior quarters must be done online by using the
Department’s File and Pay web page if you are required to file reports electronically. If you
are not required to file reports electronically, corrections may also be made by completing a
Correction to Employer’s Quarterly or Annual Domestic Report (RT-8A). For more information
on correcting reports online, please see the Electronic RT-8A Guide on the Department’s
website at floridarevenue.com/taxes/rt, select “Report and Payment Information,” then
select “Correcting Errors.” Addresses may be changed online at
floridarevenue.com/taxes/updateaccount, or by downloading and completing an Employer
Account Change Form (RTS-3).

Line 8 – Enter $5 if you file and pay on time and choose to pay your quarterly tax due in
installments. This $5 fee is payable only with the first installment; one time per calendar
year. You do not owe this fee if you are paying 100% of the Total Amount Due (Line 9a)
now.
Line 9a – Enter the sum of Lines 5, 6, 7, and 8. If the total is less than $1, send the report
with no payment.
Line 9b – Enter the total due from Line 9a on Line 9b unless you choose to make
installment payments. If you choose installments, enter the installment amount due for this
quarterly report only on Line 9b. Note that Line 9b, Amount Enclosed, appears on both the
report and the payment coupon. The chart below shows how to compute your installment
payment.
Quarter Ending
03/31
06/30
09/30

Installment Amount On Tax Due (Line 5)
1/4 of Tax Due
1/3 of Tax Due
1/2 of Tax Due

Installment Due Date(s)
04/30, 07/31, 10/31, 12/31
07/31, 10/31, 12/31
10/31, 12/31

Installment payments for quarters other than this quarter must be made on an Employer’s
Reemployment Tax Installment Coupon (RT-6INST).
Line 10 – Enter each employee’s social security number (NINE digits – Do not suppress
the leading zeros). Every employee, regardless of age, is required to have a social security
number. If the employee’s valid social security number is not included, no credit will be given
for previously reported taxable wages, and the first (up to) $7,000 of wages on this quarterly
report will be taxed at your tax rate.
Line 11 – Enter each employee’s last name, first name, and middle initial.

Certification/Signature/Paid Preparer – The report must be signed by
(1) the individual owner, (2) the corporate president, treasurer, or other principal officer,
(3) partner or member/managing member, and/or (4) a responsible and duly authorized agent
of the employer. Complete the paid preparer information, if applicable.

Line 12a – Enter each employee’s gross wages paid this quarter as defined in Line 2.

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 period including the 12th of each month.

Line 13a – Enter total gross wages (add Lines 12a only). Total this page only. Include this
and totals from additional pages in Line 2 on page 1 of RT-6.

Line 2 – Enter the total GROSS WAGES paid (before deductions), including salaries,
commissions, bonuses, vacation and sick pay, back pay awards, and the cash value of all
remuneration paid in any medium other than cash. Tips and gratuities are wages when
included by the employer to meet minimum wage requirements and/or when the employee
receives and reports in writing to the employer $20 or more per month. Gross wages should
not include wage items specifically exempt per section 443.1217(2)(b)-(g), Florida Statutes.
Note that Line 2, Gross Wages, appears on both the report and the payment coupon.

Line 13b – Enter total taxable wages (add Lines 12b only). Total this page only. Include
this and totals from additional pages in Line 4 on page 1 of RT-6.

Line 3 – Enter the amount of EXCESS WAGES for this quarter. Excess wages are wages

Forms – Forms and additional information are available online or call 850-488-6800 for
assistance.

Line 12b – Enter each employee’s taxable wages paid this quarter as defined in Line 4.
Only the first $7,000 paid to each employee per calendar year is subject to the Florida
reemployment tax.

RT-6 reports filed with missing or invalid social security numbers, or illegible entries are
subject to an Incomplete/Erroneous penalty.
You can sign up to receive quarterly emails reminding you to file and pay your
reemployment tax. Go to floridarevenue.com/dor/subscribe.

850-488-6800
floridarevenue.com