Florida UCT-6 Instructions

By Trish Jackson
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Florida businesses are required to register with the Department of Revenue and pay unemployment insurance for all employees. Payment must be submitted quarterly to the Florida Department of Revenue accompanied by a UCT-6 form (see Resources), showing the names and earnings of all persons employed during that quarter. Payment can be made online or physically by mail and must be received by the Department of Revenue before the end of the month following the end of each quarter; file before the end of April for the first quarter consisting of January, February and March.

Register with the Florida Department of Revenue. You can do this online or call them at 800-352-3671. They will require information about your business and provide you with an unemployment tax (UT) account number. If you want to make your payments online, you can register to do so once you have the UT number, and you will be required to provide your business bank account information for direct debit purposes.

Print out the report showing your UT liability for the applicable quarter. Accounting software gives different names to this form, but if you scroll through the employee or payroll forms, you should be able to find it. Enter the dates required (from January 1 through March 31 for the first quarter). The report will show you the gross payroll for each employee for that period and how much, based on that amount, must be paid with your UCT-6 filing. Do not confuse state unemployment with federal unemployment. If you do your payroll by hand, have the records in front of you.

Login to your account or open the form. Your company name and address will already be entered on the form. Enter the ending date for the quarter you are reporting and the date you are completing the report. Insert your Federal ID number. Your Florida UT number will be pre-filled onto the form. In section 1, fill in the total number of employees on your payroll for each of the three months. Check the box if it is your final return and your business is closing. Check the box if you also had employees in another state and complete the UCT-6NF form if this is the case.

Enter the total gross wages for the quarter. If the officers or owners of the business take a salary, they must be included. Enter the total amount exceeding $8,000 earned by each employee during the quarter. Florida unemployment maxes out at $8,000 earnings per employee. Show any out-of-state wages paid in the quarter. Deduct out-of-state wages and earnings over $8,000 to obtain the taxable amount. Multiply this by your rate to obtain the tax due. If you are submitting your taxes online, this calculation will be automatically performed for you.

Enter the social security number and name of each and every employee and their gross earnings. Print and sign your name and file electronically or complete the payment voucher and include your check and mail the form to the address shown together with a check. Make a copy for your records.