In Florida, employers must comply with Florida Department of Revenue (DOR) periodic employee reporting requirements by filing Employer’s Quarterly Reports, via Form RT-6. Employers are required to make quarterly deposits (if they pay over $500 in wages) and file annually through Form 940 (or 940 EZ) based on the number of employees the employer has. If the employer does not withhold these taxes, or if the employee is self-employed, then the employee is responsible to pay them.Īn employer is responsible for direct payment of unemployment tax to the IRS if the employer (a) pays wages totaling at least $1,500 to its employees in any calendar quarter or (b) has at least one employee on any given day in each of 20 different calendar weeks. Florida unemployment taxes (“Reemployment Taxes”) payable to the Florida Department of Revenueīoth the employer and the employee are responsible for collecting and remitting withholding taxes to the IRS.100% of Federal Unemployment Insurance Tax (FUTA).In addition, employers are responsible to pay the following employment taxes: The DOL reported about $1.6 billion in back wages recovered since 2006, $2.5 million in 2015 alone, all triggering accompanying payroll tax liability.Įvery pay period, employers must withhold federal income taxes, social security, and Medicare taxes, from employees’ wages. Individuals can be held liable, whether or not they have knowledge, and whether or not they own the business, represent management, or are regular members of the labor force.Īdditional employer liability for not paying of payroll taxes can arise as a result of not paying appropriate wages (including minimum wage and overtime wages) under the Department of Labor (DOL) “wage and hour” requirements. In its heightened effort to prosecute tax evasion and fraud, the Internal Revenue Service (IRS) may hold individuals personally responsible for their employer’s failure to pay payroll tax. This liability does not reside solely with their employer. Workers may not be aware of their own legal exposure due to their employer’s non-payment of payroll tax. However, all employees, including self-employed individuals, are responsible to pay their corresponding employment taxes. These employer obligations are not generally levied towards independent contractors or self-employed individuals. Employers have a duty to pay payroll taxes as part of their responsibilities towards the employees they hire. Not paying payroll taxes can result in severe civil and criminal penalties under federal and state law, for both, employers and employees.
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