The Florida Department of Revenue requires all employers to file quarterly wages paid to employees using an Employer’s Quarterly Report (UCT-6). Employers have one month after the end of each quarter to file reports and pay applicable employment taxes. While it is highly encouraged that all reports are prepared electronically and submitted through the Department’s website, only employers who have 10 or more employees in any quarter during the most recent fiscal year are required to report and pay taxes through the Department’s electronic reporting and payment system.
Starting October 2010, the Department now assesses a penalty of $50 or 10% (which ever is greater) of any tax due (maximum of $300 per report) on any report that is erroneous, incomplete, or insufficient. However, the Department will waive this penalty if an accurate, complete, and sufficient report is filed within 30 days of the penalty notice date. The penalty may not be waived more than one time during a 12-month period.
A report will be considered erroneous, incomplete, or insufficient if it is so lacking in information, completeness, or arrangement that the report cannot be readily understood, verified, or reviewed. Such reports include, but are not limited to, reports:
- having missing wage or employee information;
- having missing or incorrect social security numbers;
- having illegible entries;
- submitted in a format that is not approved by the Department;
- showing gross wages that do not equal the total of the gross wages reported for all employees; and
- missing pages with essential information.
A report will not be considered erroneous, incomplete, or insufficient if it merely contains inaccurate information that was given to the employer by the employee, if the employer was unaware of the inaccuracy.
To help employers comply with the UCT-6 regulations, the Department offers electronic reporting methods that are safe, convenient, and free. Employers should complete an online enrollment form on the Department of Revenue website at http://dor.myflorida.com/dor/eservices/enroll.html to begin using the electronic reporting and payment system.
If you have any questions regarding this information or would like assistance setting up electronic reporting, please contact our office at (239) 433-5554. Our team of professionals welcomes the opportunity to discuss your payroll, employment tax and business questions.