Quarterly Contribution and Wage Report in Tampa, Florida (2026)
You can face payroll tax penalties, interest charges, and administrative holds on your business licenses for failing to file a Quarterly Contribution and Wage Report with the Florida Department of Revenue (DOR). This requirement, often referred to as a Reemployment Assistance (RA) report in Tampa, Florida, covers all wages paid to your employees. Key facts:
- 38 fields — ApronPrep auto-fills 32
- $0–$0 government filing fees
- Varies processing time
Analyzed from Quarterly Contribution and Wage Report
84% from one compliance interview
Manual entry or document upload required
Why You Need a Quarterly Contribution and Wage Report
All Florida employers are required by the Florida Reemployment Assistance (RA) Law (Chapter 443, Florida Statutes) to file this report. It is your legal mechanism for calculating and paying the quarterly reemployment tax contributions owed to the Florida Department of Revenue (DOR). This report, submitted to the Florida Department of Revenue, details the wages paid to each employee and calculates the tax due based on your employer tax rate and the state's taxable wage base. The data you submit is cross-referenced by the DOR and the Florida Department of Economic Opportunity (DEO) to manage the state's unemployment insurance fund.
Missing the filing deadline triggers immediate and compounding penalties. Based on ApronPrep's analysis of notices issued in the Tampa area, these are the primary consequences:
- Late Filing Penalties: A mandatory fee assessed for each day the report is late after the due date.
- Interest Charges: Accrued on any unpaid tax contributions from the due date until payment is received in full.
- Increased Audit Scrutiny: Late or inconsistent filing is a primary trigger for a state payroll audit, which can extend back multiple years.
- Fraud Penalties: Significant fines and potential criminal charges for intentionally underreporting wages or misclassifying employees.
Legal code: State unemployment insurance act, employer registration requirements
Recent update: As of 2026, the Florida Department of Revenue's online filing portal now mandates that new employers must register for and submit their first quarterly report entirely electronically, eliminating the paper option for initial filings.
Who Needs a Quarterly Contribution and Wage Report?
| Type | Required | Notes |
|---|---|---|
| Restaurant (Full-Service) | Required | Any establishment with employees must file quarterly wage reports to the Florida Department of Revenue and Department of Economic Opportunity (Fla. Stat. § 443.131). |
| Bar / Nightclub | Required | All businesses with a payroll, including bars and nightclubs, are subject to Florida’s quarterly reemployment tax and wage reporting requirements. |
| Food Truck | Required | Food trucks with employees are required to file quarterly reports; sole proprietors with no employees (only the owner working) are exempt from unemployment reporting but not necessarily other payroll taxes. |
| Coffee Shop / Café | Required | Any café or coffee shop that hires staff must file this report; there is no exemption for small food service establishments under Florida unemployment law. |
See which restaurant types need this requirement — and which don't.
See Full Requirements →Field-by-Field Guide (38 Fields)
32 of 38 auto-filledUI Account Number
textEnter your 8-digit Florida Reemployment Assistance Account number exactly as it appears on your annual tax rate notice or welcome letter from the Florida Department of Revenue.
COMMON MISTAKE: Mistyping a single digit or including spaces/dashes, which causes the state's system to reject the report for a non-matching account.
Federal Employer Identification Number (FEIN)
textEnter your 9-digit Federal Employer Identification Number (FEIN) assigned by the IRS, formatted as XX-XXXXXXX.
COMMON MISTAKE: Entering your Social Security Number instead of the business FEIN, or omitting the hyphen, which can delay processing.
Legal Business Name
textEnter the full, official legal name of your business as registered with the Florida Division of Corporations and the IRS.
COMMON MISTAKE: Using a DBA or trade name instead of the exact legal entity name, causing a mismatch with state records.
Business Street Address
textEnter the physical street address of your business, including suite or unit number, as used for official correspondence.
COMMON MISTAKE: Entering a P.O. Box (which is not accepted for the physical address) or an incorrect or outdated address.
City
textEnter the city where your business is physically located.
COMMON MISTAKE: Entering a mailing address city that differs from the physical location city, which can flag inconsistencies.
State
textEnter the two-letter state abbreviation (e.g., 'FL') for your business's physical location.
COMMON MISTAKE: Spelling out the full state name ('Florida') instead of using the required two-letter abbreviation.
ZIP Code
textEnter the 5-digit ZIP Code for your business's physical location; use the full 9-digit ZIP+4 if known.
COMMON MISTAKE: Entering the ZIP code for a corporate office or mailing address that differs from the reported physical location.
Contact Person Name
textEnter the full name of the person responsible for payroll reporting, typically the owner, bookkeeper, or HR manager.
COMMON MISTAKE: Leaving this field blank or entering a generic title like 'Owner' instead of a specific person's name.
Contact Person Title
textEnter the official job title or role of the contact person (e.g., Owner, Payroll Manager, Controller).
COMMON MISTAKE: Entering an informal description like 'The Boss' instead of a standard, recognizable title.
Contact Phone Number
phoneEnter a direct, current phone number for the contact person, formatted as (XXX) XXX-XXXX.
COMMON MISTAKE: Providing a disconnected number, a main business line with no direct extension, or forgetting the area code.
ApronPrep auto-fills 32 of 38 fields from a single compliance interview — no re-typing, no guessing what the government expects.
Top 5 Quarterly Contribution and Wage Report Mistakes
1. Mismatched Total Wages and Contributions
Incorrectly reporting total wages that don't align with the calculated contributions. The Florida Department of Revenue's system automatically flags these discrepancies, triggering a notice of non-compliance and stopping your report's processing. Avoid by verifying that your total taxable wages multiplied by your current tax rate equal the total contributions reported for the quarter, before submitting.
2. Using an Incorrect Employer Account Number
Entering your Federal EIN or an old/defunct Florida Reemployment Tax account number. This mistake causes your report to be filed under the wrong account, leaving your active account marked as delinquent and generating penalty notices. Always use your current 10-digit Florida Reemployment Tax Account Number, which you can confirm on your most recent Quarterly Notice of Tax Due from the DOR.
3. Failing to Report All Employee Wages Correctly
Omitting wages for part-time, seasonal, or newly hired employees, or incorrectly applying the first $7,000 wage base per employee per calendar year. Underreporting wages results in an underpayment of contributions, leading to assessments for back taxes, interest, and penalties. To avoid, reconcile your reported wages against your quarterly payroll registers to ensure every dollar paid to each employee, up to the wage base, is included.
Skip the Paperwork on Your Quarterly Contribution and Wage Report
ApronPrep auto-fills 32 of 38 fields from one compliance interview.
No credit card required
Quarterly Contribution and Wage Report by City in Florida
| City | Fee Range | Timeline |
|---|---|---|
| Jacksonville | ||
| Miami | ||
| Tampa |
Timeline for Submitting Your Tampa Quarterly Report
Gather Payroll and Tax Data
Compile all wage data for each employee from the last completed calendar quarter, including total taxable wages subject to Florida reemployment tax. Have your Florida Unemployment Tax Account Number (also called a Florida Reemployment Tax Number) and your Federal Employer Identification Number (FEIN) ready. Missing the quarterly totals or using an incorrect account number is the most common reason for needing to file an amended report, which triggers a delay and potential penalty notice from the Florida Department of Revenue.
Log into the Florida Department of Revenue Online System
Access the Florida Department of Revenue's online portal, Florida Tax Online (FTO). You must have your business account login credentials or be set up as an authorized user. First-time filers must register their business account before proceeding. Ensure your web browser is compatible and you have a stable internet connection, as session timeouts on the state portal are frequent and unsaved data is lost.
Complete and Submit the Florida Form UCT-6 Electronically
Navigate to the "File Return" section for your Reemployment Tax account and select the Form UCT-6. Enter the gathered wage data, total wages paid, and compute your quarterly contribution. The system will auto-calculate interest or penalties for late filing. You must certify the report and submit it through the portal. A single transposed digit in the taxable wage field is a common, hard-to-spot error that can lead to an underpayment assessment.
Where to Apply
Applications go to the Florida department of unemployment assistance. Local procedures and fees may vary — select your city below.
Other Requirements You'll Need
This is one of 13 requirements for opening a restaurant in Florida.
ADA Compliance Self-Certification
federal
Alarm System Permit/Registration
local
Annual Report Filing
state
Application for Employer Identification Number
federal
See all co-required forms and how they connect to your compliance dossier.
See All RequirementsProcessing time varies. This is a recurring report, not a one-time application. The submission deadline is set by the Florida Department of Revenue and is typically the last day of the month following the end of the quarter (e.g., April 30th for Q1). Contact the Department to confirm your specific due dates and processing timelines.
There are no government filing fees to submit the quarterly contribution and wage report itself to the state. The cost is in the unemployment contributions (taxes) you report and remit. Always verify with the Florida Department of Revenue for the most current contribution rates and potential penalties for late or incorrect filings. Not legal advice — verify with the Florida Department of Revenue.
No. The report is tied to your employer account number, not a specific location. If you move your restaurant within Tampa, you must update your business address with the Florida Department of Revenue. A change in your business structure, like forming an LLC, requires a separate Articles of Organization (LLC) or Articles of Incorporation (Corporation) filing with the state, which then links to your tax accounts.
You do not renew it; you file it quarterly, four times per year. It is a continuous obligation for as long as you have employees. Missing a quarterly filing triggers penalties and interest. To operate legally, you must also maintain an active City Business License/Registration with the City of Tampa, which has its own annual renewal.
There is no physical inspection for this report. Compliance is audited through your submitted wage data and payroll records. The Florida Department of Revenue may conduct a desk audit, requesting copies of your quarterly reports, payroll registers, and federal Form 941s to verify accuracy. Maintaining organized records is critical to pass any audit review.
About This Data
This guide is generated from ApronPrep's compliance dossier system, which uses 53 parallel AI authority experts to discover requirements, then downloads actual forms and generates field-level intelligence for each one.
For Florida specifically, we have analyzed compliance dossiers for 3 cities (Jacksonville, Miami, Tampa), generating Rich FILs (Form Intelligence Layers) with 38 form fields analyzed for this requirement. Fee data is sourced from actual county department fee schedules, not estimates.
Our data is verified against official government sources and updated when regulatory changes are detected. If you find an error, please report it — accuracy is our core commitment.
Sources
- State unemployment insurance act, employer registration requirements
This Form Is One of 60+ Requirements.
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