Form Rt-6n - Employer'S Quarterly Report Instructions printable pdf download

RT-6N

Employer’s Quarterly Report Instructions

R. 10/17

Rule 73B-10.037

Florida Administrative Code

Effective Date 10/17

Registration – If you do not have a reemployment tax account number,

the calendar year, if you are the legal successor.

you are required to register to report and pay tax in Florida before filing the

Note: Florida law decreased the taxable wage base from $8,000 to $7,000 beginning

Employer’s Quarterly Report (RT-6). To register online, go to our website at

with the January 1 through March 31, 2015 quarter. The taxable wage base is $8,000 for

and select “Register to collect and/or pay taxes.”.

quarters ending between January 1, 2012 and January 1, 2015, and $7,000 for quarters

Filing Reports – Every employer who is liable for filing quarterly under the Florida

ending before January 1, 2012.

reemployment assistance program law, must complete and file the Employer’s Quarterly

Line 4 – Enter the TAXABLE WAGES paid this quarter (Line 2 minus Line 3), which should

Report (RT-6, formerly UCT-6). The report should cover only employment for the

equal the total of all Line 13b entries.

employer during a single calendar quarter.

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

Line 6 – If this report is past due, compute penalty of $25 for each 30 days or fraction

completed and filed timely.

thereof that the report is delinquent (see Due Dates).

No Employment – A registered employer who had no employees or paid no wages

Line 7 – If tax due from Line 5 is not paid by the end of the month following the report

during the quarter must still complete, sign, and return the Employer’s Quarterly Report

quarter, interest is owed on tax due. Florida law provides a floating rate of interest for late

(RT-6, formerly UCT-6). If you need to cancel your registration, contact us.

payments of taxes and fees due. Interest rates, including daily rates, are published in Tax

Electronic Filing and Paying –The Department of Revenue offers the convenience of

Information Publications that are updated semiannually on January 1 and July 1 each

using our free and website to file and pay reemployment tax. To enroll, or get more

year and posted online at:

information, go to the website at

Line 8 – Enter $5 if you file and pay on time and choose to pay your quarterly tax due in

After you complete your electronic enrollment we will send you a User ID, PIN/Password,

installments. This $5 fee is payable only with the first installment; one time per calendar

and instructions based on the filing/payment method you choose. Once you are set up

year. You do not owe this fee if you are paying 100% of the Total Amount Due (Line 9a)

to file/pay electronically, you will not receive paper reports from the Department. Please

now.

do not mail a paper report if you file electronically.

Line 9a – Enter the sum of Lines 5, 6, 7, and 8. If the total is less than $1, send the report

Due Dates – The original report must be filed and the tax due paid, if applicable, no later

with no payment.

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

Line 9b – Enter the total due from Line 9a on Line 9b unless you choose to make

Saturday, Sunday, or state or federal holiday, your report must be filed and the tax due

installment payments. If you choose installments, enter the installment amount due for

paid on the next business day. If you are paying by EFT or Internet, however, you must

this quarterly report only on Line 9b. Note that Line 9b, Amount Enclosed, appears on

initiate the payment by 5:00 p.m., ET, on the business day prior to the due date for

both the report and the payment coupon. The chart below shows how to compute your

your payment to be considered timely. Reports must be electronically date stamped

installment payment.

(submission or transmission date) on or before the “Penalty After Date” of any given

Quarter Ending

Installment Amount On Tax Due (Line 5)

Installment Due Date(s)

quarter. Keep the confirmation/trace number or acknowledgement in your records.

03/31

1/4 of Tax Due

04/30, 07/31, 10/31, 12/31

06/30

1/3 of Tax Due

07/31, 10/31, 12/31

Employer Changes/Adjustments – DO NOT make adjustments for prior

09/30

1/2 of Tax Due

10/31, 12/31

quarters on the current quarter’s report. Adjustments to prior quarters must be

Installment payments for quarters other than this quarter must be made on an Employer’s

done by completing a Correction to Employer’s Quarterly or Annual Domestic

Reemployment Tax Installment Coupon (RT-6INST, formerly UCT-6INST).

Report (RT-8A, formerly UCT-8A). Addresses may be changed online at

and select “Update Account

Line 10 – Enter each employee’s social security number (NINE digits – Do not suppress

Information Online,” or by downloading and completing an Employer Account Change

the leading zeros). Every employee, regardless of age, is required to have a social security

Form (RTS-3, formerly UCS-3).

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

Certification/Signature/Paid Preparer – The report must be signed by

quarterly report will be taxed at your tax rate.

(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

Line 11 – Enter each employee’s last name, first name, and middle initial.

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

Line 12b – Enter each employee’s taxable wages paid this quarter as defined in Line 4.

chapter who worked during or received pay for the payroll period including the 12th of

Only the first $7,000 paid to each employee per calendar year is subject to the Florida

each month.

reemployment tax.

Line 2 – Enter the total GROSS WAGES paid (before deductions), including salaries,

Line 13a – Enter total gross wages (add Lines 12a only). Total this page only. Include

commissions, bonuses, vacation and sick pay, back pay awards, and the cash value

this and totals from additional pages in Line 2 on page 1 of RT-6, formerly UCT-6.

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

Line 13b – Enter total taxable wages (add Lines 12b only). Total this page only. Include

employee receives and reports in writing to the employer $20 or more per month. Gross

this and totals from additional pages in Line 4 on page 1 of RT-6, formerly UCT-6.

wages should not include wage items specifically exempt per section 443.1217(2)(b)-(g),

RT-6 reports filed with missing or invalid social security numbers, or illegible entries are

Florida Statutes. Note that Line 2, Gross Wages, appears on both the report and the

subject to an Incomplete/Erroneous penalty.

payment coupon.

You can sign up to receive quarterly emails reminding you to file and pay your

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

reemployment tax. Go to and select “Subscribe to our tax

exceeding $7,000 paid to each employee in a calendar year. The following should be

publications.”

considered when determining excess wages: (1) Wages reported to another state by

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

the same employer for an employee. See Employer’s Quarterly Report for Out-of-State

assistance.

Taxable Wages (RT-6NF, formerly UCT-6NF); (2) Wages paid by your predecessor during

850-488-6800

Form Rt-6n - Employer'S Quarterly Report Instructions

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