Florida Construction Payroll Compliance Checklist for 2026

Florida construction companies face a layered set of payroll compliance obligations that go well beyond simply paying employees on time. Missing any of these requirements can result in penalties, back taxes, or a surprise workers\u2019 comp audit bill. Here is the complete 2026 compliance checklist.

Federal Payroll Tax Obligations

Every Florida construction employer must withhold federal income tax from employee wages based on W-4 elections, withhold and match Social Security (6.2%) and Medicare (1.45%) taxes, deposit payroll taxes according to the IRS deposit schedule (semi-weekly or monthly depending on tax liability), file Form 941 quarterly, and file Form 940 annually for FUTA. Penalties for late deposits start at 2% and can reach 15% for deposits more than 10 days late.

Florida Reemployment Tax

Florida\u2019s reemployment tax (the state unemployment tax) applies to the first $7,000 of each employee\u2019s wages. The rate for new employers is 2.7%. Experienced employers are rated based on their claims history. Quarterly returns (Form RT-6) are due by the last day of the month following the end of each quarter. Late filing penalties are 10% of the tax due.

Workers\u2019 Compensation Premium Management

Throughout the year, Florida construction employers should track actual payroll by NCCI class code, compare actual payroll to the estimate used for the policy, collect and file COIs for all subcontractors, segregate clerical payroll from field payroll, and document any employees who perform multiple roles. Doing this throughout the year \u2014 rather than scrambling at audit time \u2014 is the difference between a smooth audit and a large bill.

1099-NEC Filing

Issue 1099-NEC forms to all subcontractors paid $600 or more by January 31st. File copies with the IRS by the same date. Collect W-9 forms from all new subcontractors before making the first payment.

Certified Payroll for Government Projects

If your company performs work on federal or state government projects in Florida, submit weekly certified payroll reports (Form WH-347 for federal projects) showing each worker\u2019s name, classification, hours, rate, and fringe benefits. Keep copies for at least three years after project completion.

Audit Monkey handles complete payroll compliance for Florida construction companies. Contact us to get your payroll in order for 2026.