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Although the Florida Department of Revenue hasn’t extended the first-quarter 2020 state unemployment insurance (SUI) tax reporting and payment deadline, Florida employers may elect to remit one-fourth of the first-quarter SUI tax liability, plus a $5 installment plan fee, by April 30, 2020, and then remit the remaining amount due in three additional installments. No interest will be charged on the deferred amounts. Contribution and wage reports for first-quarter 2020 are still due on April 30, 2020. (Florida Department of Revenue COVID-19 frequently asked questions; question 5.)

According to the Department’s website, employers may make installment payments for the first three quarters of a tax year. To qualify, the Form RT-6, Employer’s Quarterly Report, UI wage data and installment payment must be submitted on time each quarter. An employer who chooses to pay in installments must pay a one-time installment fee of $5.00 per calendar year, with the report for the quarter in which the election for installments is made. Both electronic and paper filers are eligible to pay in installments.

Employers are instructed to divide the first-quarter SUI tax due into four equal payments, second quarter into three equal payments, and third quarter into two equal payments. There is no installment option for the fourth quarter. Employers may choose the installment option for any or all of the first three quarters. They are not required to file an application or fill out any extra paperwork to pay by installments.

Employers that submit the $5 installment fee and the minimum amount due will receive a notice from the Department confirming their placement into the plan. The notice will include a payment schedule and, if paper reports were filed, installment coupons.

If, however, the employer fails to include the required $5 fee or the minimum amount due it will be notified that it was not placed into the plan and that full payment is due immediately. Electronic filers will not receive installment coupons. The Department offers an electronic due date reminder service to help employers file on time. Paper filers can also subscribe to this service.

A law change in 2014 made the installment payment option permanent.

Use the online calculator to compute your installment payments.

Employers that need further assistance in meeting their tax obligations should contact the Department at +1 850 488 6800 or send an email to COVID19TAXHELP@floridarevenue.com and provide the following:

1. Employer name, phone number and email address
2. Account information (i.e., federal employer identification number)
3. Relationship to the business

The Department will discuss your situation and help determine how best to resolve the tax issue with you.

See the Department’s website for more information on how the Department is handling COVID-19 issues.

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