🇺🇸 FLORIDA STATE LAW – 2026 UPDATE

Florida Remote Work Laws 2026

⚠️Informational only — not legal or tax advice.

Last Updated: December 2025
Applicable Period: 2026 tax year and current employment regulations
Key Characteristic: Employers with remote workers physically located in Florida

Florida remote work laws and employment regulations guide

Table of Contents

Click any item below to jump to the relevant section

Overview

Florida is generally considered business-friendly in its approach to employment regulation. According to official state sources, Florida has relatively moderate levels of employment regulation compared to other states, with many employment matters governed primarily by federal law rather than state-specific mandates.

General Characteristics (as of December 2025):

  • State minimum wage (2025): $14.00/hour (effective September 30, 2025)
  • 2026 minimum wage: $15.00/hour (scheduled for September 30, 2026)
  • Paid sick leave: Not mandated by state law for private employers
  • State income tax: No state income tax
  • Meal/rest breaks: Not required by state law for adult employees (18+)
  • Overtime rules: Follows federal FLSA standards
  • Workers’ compensation: Generally required for employers meeting certain criteria

Sources:

Official State Agency Information

The Florida Department of Commerce and the Florida Department of Economic Opportunity (DEO) administer various employment laws in Florida.

Florida Department of Commerce
Office for Civil Rights
Caldwell Building – MSC 150
107 East Madison Street
Tallahassee, Florida 32399-4129

Florida Department of Economic Opportunity

  • Website: https://floridajobs.org
  • General Information: (850) 245-7105
  • Services: Workforce programs, unemployment benefits, wage and hour information

⚠️ Note: These agencies can provide official interpretations of state law. For legal advice on how laws apply to your specific situation, consult a licensed attorney in Florida.

Major State Employment Statutes

The following statutes are commonly cited in Florida employment matters. This is general information only and does not constitute legal interpretation.

1. Florida Minimum Wage Law

Statutory Citation: Florida Statutes § 448.110; Florida Constitution Article X, Section 24
Official Source: https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0400-0499/0448/0448.html

General Provisions (as stated in the statute):

According to the Florida Constitution and implementing statutes, Florida’s minimum wage framework generally:

  • Provides for an adjusted minimum wage rate calculated annually
  • Applies to employees entitled to receive the federal minimum wage under FLSA
  • Incorporates federal Fair Labor Standards Act definitions for “employer,” “employee,” and “wage”
  • Provides for enforcement through the Florida Attorney General’s office

The statute describes that effective September 30, 2025, Florida’s minimum wage is $14.00 per hour, with scheduled increases to $15.00 per hour on September 30, 2026. Following 2026, the minimum wage is generally expected to be adjusted annually for inflation.

Application to Remote Work: According to general legal principles, minimum wage requirements typically apply based on where work is physically performed. A worker performing work from a location in Florida would generally be subject to Florida’s minimum wage requirements. Specific applicability depends on multiple factors. Consult Florida DEO or legal counsel for guidance on particular circumstances.

Source: Florida Department of Economic Opportunity – Minimum Wage Information
https://floridajobs.org/business-growth-and-partnerships/for-employers/display-posters-and-required-notices

2. Florida Workers’ Compensation Law

Statutory Citation: Florida Statutes Chapter 440
Effective Date: Ongoing (with periodic amendments)
Official Source: https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0400-0499/0440/0440ContentsIndex.html

General Overview:

According to the Florida Division of Workers’ Compensation, Chapter 440 generally establishes the framework for:

  • Coverage requirements based on employer size and industry
  • Benefits available to workers for work-related injuries and illnesses
  • Claims procedures and dispute resolution
  • Penalties for non-compliance

Coverage Typically Includes (based on official guidance):

  • Construction industry: Generally required for employers with one or more employees
  • Non-construction industry: Generally required for employers with four or more employees
  • Agricultural operations: Generally required for employers meeting specific thresholds

Exemptions May Include (based on official guidance):

  • Certain executive officers who elect exemption
  • Sole proprietors and partners in some circumstances
  • Other categories as specified in statute

⚠️ Note: Actual coverage requirements and obligations depend on specific circumstances including industry classification, number of employees, and business structure. Employers should consult the Florida Division of Workers’ Compensation and legal counsel for determination of coverage obligations.

Source: Florida Division of Workers’ Compensation
https://myfloridacfo.com/division/wc/employer/coverage-requirements

3. Child Labor Protections

Statutory Citation: Florida Statutes § 450.021 and related provisions
Official Source: https://www.leg.state.fl.us/statutes/

General Overview:

According to Florida law, child labor provisions generally:

  • Establish minimum age requirements for employment
  • Limit hours of work during school terms
  • Require meal breaks for minors working certain hours
  • Prohibit employment in hazardous occupations

Key Provisions (as described in statute):

  • Minors under age 14: Generally prohibited from employment with specific exceptions
  • Ages 14-15: May work limited hours with restrictions on school days
  • Ages 16-17: Fewer restrictions but hazardous occupation prohibitions remain
  • Meal breaks: Required for minors working 4+ consecutive hours (30-minute break)

⚠️ Note: Federal child labor laws under FLSA also apply and may be more restrictive in some circumstances. Employers should consult both federal and state requirements and verify compliance with legal counsel.

Florida’s Employment Law Structure

Florida employment law is generally characterized by:

  1. At-Will Employment: Florida recognizes at-will employment, meaning employment relationships may generally be terminated by either party for any lawful reason, absent a contract or agreement to the contrary.
  2. State Preemption: Florida law generally preempts local governments from enacting employment regulations that exceed state requirements in certain areas, including minimum wage and mandatory benefits.
  3. Federal Law Primacy: Many employment protections in Florida are primarily governed by federal law, including:
    • Fair Labor Standards Act (FLSA) for overtime and wage protections
    • Family and Medical Leave Act (FMLA) for unpaid leave
    • Americans with Disabilities Act (ADA) for disability protections
    • Title VII of the Civil Rights Act for discrimination protections
  4. Limited State Mandates: Compared to some states, Florida has fewer state-specific employment mandates for private employers, particularly regarding paid leave and break requirements.

Employee Classification Standards in Florida

Florida’s Classification Framework

Florida generally follows federal classification standards for most employment law purposes, though specific tests may vary depending on the legal context (unemployment insurance, workers’ compensation, wage and hour law, etc.).

Important Context: Worker classification in Florida may be analyzed under different legal frameworks depending on the purpose:

  • Federal tax purposes: IRS Common Law Test
  • Federal wage and hour: Department of Labor Economic Reality Test
  • Florida unemployment insurance: May involve analysis of employment relationship factors
  • Florida workers’ compensation: May involve analysis under Chapter 440 standards

This means a worker could potentially be classified differently for different legal purposes. Professional guidance is essential to navigate these varying standards.

General Federal Classification Framework (IRS Common Law Test)

According to the Internal Revenue Service, Florida generally applies federal common law principles for federal tax purposes. The IRS describes classification analysis as examining the degree of control and independence in the relationship.

Source: IRS Publication 15-A, Employer’s Supplemental Tax Guide
https://www.irs.gov/publications/p15a

General Categories of Factors:

The IRS guidance generally describes three main categories of factors to consider. These are general descriptions only—actual analysis requires examining the complete factual situation.

Factor Category 1: Behavioral Control

General Description: According to IRS guidance, this category generally examines whether the business has the right to direct and control how the worker performs work tasks.

Considerations that may be relevant (examples from IRS guidance):

  • Whether the business provides instructions about when, where, and how work is performed
  • Whether the business provides training about required procedures and methods
  • Whether the business evaluates how work is performed (not just end results)
  • Whether the worker has freedom to set own schedule and methods

Illustrative Scenario (for general understanding only):

Scenario: A software developer works remotely for a Florida-based company. The company requires the developer to work specific hours (9 AM – 5 PM EST), attend daily video standups, follow specific coding standards and review processes, use company-provided equipment and software, and submit detailed time logs of all activities.

General Analysis: This scenario may share some characteristics commonly associated with employee relationships because of the detailed behavioral controls described. However, other factors must also be examined, including the nature of the business relationship and financial arrangements. This is not a determination—actual classification requires analysis of all relevant factors by appropriate authorities.

⚠️ Critical Note: This example is purely illustrative and does not constitute a classification analysis or legal advice. Classification depends on the totality of circumstances.

Factor Category 2: Financial Control

General Description: According to IRS guidance, this category generally examines the business aspects of the worker’s relationship with the company.

Considerations that may be relevant (examples from IRS guidance):

  • Whether the worker has significant investment in equipment and facilities
  • Whether the worker has unreimbursed business expenses
  • Whether the worker makes services available to the broader market
  • Whether the worker can realize a profit or loss from the relationship
  • How the worker is paid (by project, by hour, by salary, etc.)

Illustrative Scenario (for general understanding only):

Scenario: A marketing consultant works with multiple Florida clients remotely. She maintains her own business website, invoices clients for completed projects, provides her own computer and software, works from her own office, pays her own business expenses, markets services to new clients, sets her own rates, and files business tax returns.

General Analysis: This scenario may share some characteristics commonly associated with independent contractor relationships because of the financial independence and business operations described. However, the specific nature of each client relationship would need to be examined, including behavioral control factors and the nature of the work relationship. This is not a determination.

⚠️ Critical Note: Even when financial independence characteristics are present, classification depends on analyzing all factors. Professional evaluation is essential.

Factor Category 3: Relationship of the Parties

General Description: According to IRS guidance, this category generally examines how the parties perceive and structure their relationship.

Considerations that may be relevant (examples from IRS guidance):

  • Whether there is a written contract describing the relationship
  • Whether the business provides employee-type benefits
  • Whether the relationship is permanent or for a specific project/period
  • Whether the work performed is a key aspect of the regular business
  • Whether the parties intend to create an employment relationship

Illustrative Scenario (for general understanding only):

Scenario: A customer service representative works remotely exclusively for one Florida company for three years. She receives an hourly wage, gets paid sick time, participates in the company 401(k), receives a W-2, works under the company’s customer service policies, and is introduced as an employee to customers.

General Analysis: This scenario may share characteristics commonly associated with employee relationships because of the benefits provided, the permanency of the relationship, and how the parties describe the relationship. However, all factors including control and financial arrangements must be examined. This is not a determination.

⚠️ Critical Note: How parties characterize a relationship in a contract does not control classification if the actual facts demonstrate a different relationship. Official determination requires complete factual analysis.

Department of Labor Economic Reality Test (Federal Wage and Hour)

For purposes of federal wage and hour law (Fair Labor Standards Act), the U.S. Department of Labor applies an “economic reality” test that examines whether a worker is economically dependent on the employer.

Source: U.S. Department of Labor
https://www.dol.gov/agencies/whd/flsa

General Factors (as described in DOL guidance):

The DOL guidance generally describes examination of factors including:

  • The nature and degree of control over the work
  • The worker’s opportunity for profit or loss
  • The amount of skill required for the work
  • The permanence of the working relationship
  • Whether the work performed is an integral part of the employer’s business

⚠️ Important: These factors are applied holistically—no single factor is determinative. The analysis requires examining the economic reality of the entire relationship. Classification for FLSA purposes should be determined with guidance from wage and hour counsel.

Remote Work Specific Considerations

For remote workers, classification analysis may involve additional complexities not present in traditional workplace relationships:

Potential Considerations for Remote Workers:

  • Physical work location separate from business location
  • Nature of supervision and control in virtual environment
  • Investment in home office equipment and facilities
  • Level of integration with business operations remotely
  • Permanence of remote work arrangement
  • Whether worker serves other clients remotely

⚠️ Critical Note: These additional considerations do not change the fundamental legal tests for classification—they simply add complexity to the factual analysis. Remote worker classification should be evaluated by legal counsel familiar with Florida law and federal requirements.

Potential Consequences of Misclassification

According to various official sources, misclassification may result in significant consequences for both employers and workers. The following is general information only—actual consequences depend on specific circumstances, agencies involved, and severity of violations.

For Employers (potential consequences may include):

According to IRS and DOL guidance, employers who misclassify workers may potentially face:

  • Back payment of federal and state unemployment insurance taxes
  • Back payment of Social Security and Medicare taxes (FICA)
  • Back payment of federal and state income tax withholding
  • Potential workers’ compensation premium adjustments and penalties
  • Potential wage and hour claim exposure (minimum wage, overtime)
  • Interest and penalties on unpaid taxes and wages
  • Potential audit and investigation exposure
  • Legal fees and settlement costs

For Workers (potential impacts may include):

According to official sources, workers who are misclassified may potentially:

  • Lose access to unemployment insurance benefits
  • Lose workers’ compensation coverage for work injuries
  • Lose wage and hour law protections (minimum wage, overtime)
  • Lose access to employer-provided benefits
  • Face additional self-employment tax burden
  • Experience complications with tax filing and benefit eligibility

⚠️ Note: The specific consequences depend on many factors including which agency is involved, the duration and extent of misclassification, whether misclassification was intentional, and other circumstances. This is general information only.

How to Seek Classification Guidance

Classification questions should be addressed through consultation with appropriate professionals and agencies:

For Federal Tax Classification:

For Federal Wage and Hour Issues:

For Florida Unemployment Insurance:

For Florida Workers’ Compensation:

For Comprehensive Evaluation:

  • Employment attorney licensed in Florida
  • Tax professional (CPA or enrolled agent) familiar with Florida and federal law

Minimum Wage Information for Florida

Current Rate Information (As Published by Florida DEO)

According to the Florida Department of Economic Opportunity and Florida Statutes (source: https://floridajobs.org), Florida’s minimum wage as of December 2025 is generally structured as follows:

Effective Date Regular Employees Tipped Employees Source
September 30, 2025 $14.00/hour $10.98/hour (cash wage) FL DEO Official Notice
September 30, 2026 $15.00/hour $11.98/hour (cash wage) FL DEO Published Schedule

⚠️ Important: The rates shown are as published by official sources as of December 2025. After September 30, 2026, Florida law generally provides for annual adjustments based on inflation. Always verify current rates at https://floridajobs.org before making wage decisions.

Primary Source: Florida Department of Economic Opportunity – Minimum Wage Posters
https://floridajobs.org/business-growth-and-partnerships/for-employers/display-posters-and-required-notices

Statutory Authority: Florida Statutes § 448.110; Florida Constitution Article X, Section 24

Constitutional Amendment Background

According to publicly available information, in November 2020, Florida voters approved Amendment 2 to the Florida Constitution, which generally:

  • Established a gradual increase schedule to $15.00/hour by September 30, 2026
  • Provides for $1.00 annual increases from the base year through 2026
  • Establishes inflation-based adjustments after September 30, 2026

This constitutional amendment superseded the previous minimum wage framework and is generally considered the governing authority for Florida’s minimum wage.

Source: Florida Constitution Article X, Section 24
https://www.leg.state.fl.us/statutes/

Application to Remote Workers

According to general legal principles described in wage and hour guidance:

  • Minimum wage typically applies based on where work is physically performed, not where the employer is located
  • A worker performing work from a physical location within Florida would generally be subject to Florida’s minimum wage requirements
  • A Florida-based employer with workers performing work from locations outside Florida would generally need to comply with the minimum wage requirements of the states where work is performed
  • Employer location alone is generally not the determining factor for minimum wage applicability

Example for Illustrative Purposes Only:

Scenario: A Florida-based company employs a remote customer service representative who performs all work from their home in Alabama.

General Analysis: According to common wage and hour principles, this worker would generally be subject to the minimum wage requirements of Alabama (the state where work is performed), not Florida (where the employer is based). However, if Alabama’s minimum wage is lower than Florida’s, and if there are any other connections to Florida, consultation with wage and hour counsel is recommended for proper determination.

⚠️ Critical Note: Multi-state remote work situations can involve complex jurisdictional questions. Employers with remote workers in multiple states should consult wage and hour counsel familiar with the relevant states’ laws for specific guidance. This example is for general educational purposes only.

Local Minimum Wages

State Preemption: According to Florida Statutes, Florida law generally preempts local governments from establishing minimum wages different from the state minimum wage. As of December 2025, there are generally no local minimum wages in Florida that exceed the state rate.

Historical Note: Some localities had previously attempted to enact local minimum wages, but Florida law generally prohibits such local variations. Always verify with the specific locality if you have questions about local requirements.

Source: Florida Statutes § 448.110
https://www.leg.state.fl.us/statutes/

Tipped Employees – Special Provisions

According to Florida law and Department of Economic Opportunity guidance, Florida allows a “tip credit” for tipped employees.

General Framework (as of September 30, 2025):

According to official sources:

  • Cash wage requirement: Employers must pay tipped employees at least $10.98/hour in direct wages
  • Tip credit amount: Up to $3.02/hour (the difference between regular minimum wage and tipped minimum wage)
  • Total compensation requirement: Cash wage plus tips must equal at least $14.00/hour
  • Employer responsibility: If tips are insufficient to reach $14.00/hour, the employer must make up the difference

Who May Be Considered a Tipped Employee:

According to general guidance, a tipped employee typically:

  • Customarily and regularly receives more than a threshold amount per month in tips
  • Engages in an occupation where tipping is customary (servers, bartenders, etc.)
  • Receives tips directly from customers

Tip Pooling and Sharing:

According to federal and Florida guidance:

  • Tips generally belong to the employees who receive them
  • Valid tip pooling arrangements among customarily tipped employees may be permitted
  • Managers and supervisors generally cannot participate in tip pools
  • Mandatory “service charges” are not tips and belong to the employer unless clearly designated otherwise

⚠️ Important: Tip credit rules are complex and strictly enforced. Employers paying tipped wages should consult wage and hour counsel to ensure compliance with all requirements. Improper application of tip credits can result in violations of minimum wage requirements plus penalties and back wages.

Sources:

Training Wages and Youth Employment

Training Wage: According to federal Fair Labor Standards Act provisions incorporated into Florida law, there is generally no separate “training wage” below minimum wage for adult employees in Florida. Some federal provisions may allow sub-minimum wages for certain students or apprentices under very specific, limited circumstances that require certification.

Youth Employment: Florida generally follows federal minimum wage requirements for workers under age 18. However, separate child labor provisions govern hours, occupations, and working conditions for minors. See Florida Statutes § 450 for youth employment regulations.

⚠️ Note: Do not assume any exemption from minimum wage requirements applies without verification from the Florida Department of Economic Opportunity and legal counsel.

Overtime and Minimum Wage Interaction

According to federal and Florida law:

  • Minimum wage is calculated on an hourly basis
  • Overtime rates (generally 1.5x regular rate) must be calculated using at least the applicable minimum wage as a floor
  • A worker paid minimum wage would be entitled to at least $21.00/hour (1.5 x $14.00) for overtime hours worked after September 30, 2025

Example for Illustrative Purposes Only:

Scenario: An employee in Florida earns exactly $14.00/hour and works 45 hours in a workweek.

Calculation:

  • Regular time: 40 hours × $14.00 = $560.00
  • Overtime: 5 hours × $21.00 (1.5 × $14.00) = $105.00
  • Total weekly pay: $665.00

⚠️ Note: This is a simplified example for illustration only. Actual overtime calculations can involve additional complexity depending on the specific compensation structure. Consult wage and hour counsel for guidance on overtime calculation requirements.

Exemptions from Minimum Wage

Florida law generally provides that only employees entitled to the federal minimum wage under FLSA are entitled to the Florida minimum wage. According to federal law, certain categories of workers may be exempt from federal (and thus Florida) minimum wage requirements.

Potential Exemptions (from federal FLSA):

  • Certain executive, administrative, and professional employees (if they meet ALL tests for exemption)
  • Certain outside sales employees
  • Some agricultural workers in specific circumstances
  • Certain seasonal and recreational establishment employees

⚠️ Critical Note: Exemptions from minimum wage are construed narrowly and fact-specific. Do not assume an exemption applies without:

  1. Verification that the specific exemption exists under both federal and Florida law
  2. Confirmation that ALL criteria for the exemption are met
  3. Consultation with wage and hour counsel
  4. Written analysis documenting the exemption basis

Misapplying exemptions can result in significant liability for unpaid wages plus penalties.

Sources:

Enforcement and Penalties

According to Florida law and official guidance:

Employee Rights: After providing written notice to the employer and waiting 15 days for resolution, employees who believe they have not received the lawful minimum wage may:

  • File a civil action in court for unpaid wages plus damages
  • Seek assistance from the Florida Attorney General’s office
  • File complaints with the U.S. Department of Labor

Potential Penalties for Violations: According to statute and agency guidance, violations of minimum wage requirements may result in:

  • Back payment of unpaid wages
  • Liquidated damages (potentially equal to unpaid wages)
  • Attorney’s fees and costs if employee prevails
  • Injunctive relief
  • Administrative penalties
  • Other remedies as provided by law

⚠️ Note: Actual penalties depend on specific circumstances including willfulness of violations, duration, number of employees affected, and other factors. This is general information only.

Source: Florida Statutes § 448.110(6)

Comparison Information (For Reference Only)

The following comparison is provided for general reference only and is based on information available as of December 2025:

State 2025 Rate 2026 Scheduled Notes
Florida $14.00 $15.00 Increases September 30 annually
Alabama $7.25 - Federal minimum applies
Georgia $5.15 / $7.25 - Federal minimum applies to covered employers
Federal (FLSA) $7.25 - Unchanged since 2009

⚠️ Important: This comparison is for general context only. Each state’s laws apply based on where work is performed. Multi-state employers must comply with the requirements of each state where they have workers. Verify current rates with official sources.

Resources for Current Information

For Official Florida Minimum Wage Information:

For Federal Minimum Wage Information:

For Legal Advice:

  • Employment attorney licensed in Florida
  • Wage and hour specialist counsel

⚠️ CRITICAL REMINDER: Minimum wage compliance depends on many factors including employee classification, exemption analysis, employer coverage, work location, and proper calculation of wages. This information is general background only. Employers should consult official sources and legal counsel for:

  • Determining applicable minimum wage rates
  • Applying tip credit provisions correctly
  • Analyzing exemption applicability
  • Calculating compliant wages for various pay structures
  • Multi-state remote work wage determinations

Non-compliance can result in significant liability. Professional guidance is strongly recommended.

Overtime and Break Regulations in Florida

A. Overtime Standards

Governing Framework:

Florida generally follows the federal Fair Labor Standards Act (FLSA) for overtime requirements and does not have separate state overtime laws that exceed federal standards.

Statutory Authority:

  • Fair Labor Standards Act, 29 U.S.C. § 207
  • Florida incorporates federal standards (Florida Statutes § 448.110)

Official Sources:

General Overtime Threshold (as stated in FLSA)

According to federal law:

  • Trigger: Overtime is generally required for non-exempt employees after 40 hours worked in a workweek
  • Rate: Generally 1.5 times the employee’s regular rate of pay (“time and a half”)
  • Workweek: Defined as a fixed and regularly recurring period of 168 hours (7 consecutive 24-hour periods)

⚠️ Daily Overtime: Unlike some states (e.g., California), Florida does NOT generally require overtime pay for work beyond a certain number of hours in a single day. Overtime in Florida is calculated weekly only under FLSA standards.

Example for Illustrative Purposes Only:

Scenario: An employee works the following schedule:

  • Monday: 12 hours
  • Tuesday: 4 hours
  • Wednesday: 8 hours
  • Thursday: 8 hours
  • Friday: 10 hours
  • Total: 42 hours

General Analysis: Under Florida/federal law, this employee would generally be entitled to 40 hours at regular rate plus 2 hours at overtime rate (1.5x), assuming the employee is non-exempt. The fact that the employee worked 12 hours on Monday does not trigger daily overtime in Florida.

⚠️ Note: This is a simplified example. Actual overtime calculations may involve additional complexities. This is not legal advice.

Application to Remote Workers

According to federal guidance and general legal principles:

  • Overtime regulations typically apply to non-exempt employees regardless of work location
  • Remote workers performing non-exempt work would generally be subject to the same overtime requirements as on-site workers
  • The key determination is whether the employee is exempt or non-exempt from overtime requirements

Potential Challenges for Remote Workers:

Determining compensable work time for remote employees can involve additional considerations:

  • After-hours email and message responses
  • Time spent in virtual meetings outside regular hours
  • On-call time while at home
  • Time spent on work-related tasks during non-scheduled hours
  • “Off-the-clock” work that employer knows or should know about

⚠️ Critical Note: Under federal law, employers must pay for all hours “suffered or permitted” to work, even if not authorized. This means employers may be liable for overtime if they know or should know remote employees are working beyond 40 hours, even without express authorization.

Best Practice Recommendations (General Guidance, Not Legal Requirements):

According to HR and legal guidance, employers with remote workers may wish to consider:

  • Clear written policies about work hours and overtime authorization
  • Time tracking systems for remote workers
  • Training for remote employees about accurately recording all work time
  • Supervisory oversight of remote work hours
  • Prohibition of off-the-clock work with enforcement mechanisms

⚠️ Note: These are general recommendations only. Consult wage and hour counsel for specific policy development.

Calculating Compensable Time

According to federal regulations (29 C.F.R. § 785), “hours worked” for overtime calculation purposes generally includes time the employee is required to be on duty, on the employer’s premises, or at a prescribed workplace.

Time That May Be Compensable (examples from federal guidance):

  • Time actually performing work duties
  • Required meetings, training, and conferences (including virtual)
  • Time waiting to perform work when unable to use time effectively for own purposes
  • Short rest breaks (typically 5-20 minutes)
  • Travel time during the workday between work sites
  • Some on-call time depending on restrictions

Time That May NOT Be Compensable (examples from federal guidance):

  • Bona fide meal periods (generally 30 minutes or more) where employee is completely relieved of duties
  • Commute time from home to regular work location
  • Some on-call time where employee is free to use time for own purposes

⚠️ Complex Area for Remote Workers: Determining what constitutes compensable time for remote employees can be particularly fact-specific. For example:

  • Is time spent checking work email from home compensable?
  • Is time spent on a quick phone call while at home compensable?
  • Is time spent between video meetings during the day a break or work time?

These questions depend heavily on specific circumstances and require legal analysis. Employers should consult wage and hour counsel for guidance on remote work time tracking policies.

Source: U.S. Department of Labor Field Operations Handbook
https://www.dol.gov/agencies/whd/field-operations-handbook

Overtime Exemptions

Federal law provides certain exemptions from overtime requirements. The most common are the “white collar” exemptions for executive, administrative, professional, computer, and outside sales employees (often called “EAP exemptions”).

Executive, Administrative, and Professional (EAP) Exemptions

To potentially qualify for these exemptions, employees generally must meet tests related to:

1. Salary Basis Test: The employee must generally be paid a predetermined salary that is not subject to reduction based on quality or quantity of work performed.

2. Salary Level Test:

According to federal regulations as of December 2025:

  • Federal minimum for exemption: $844 per week ($43,888 annually) as of July 1, 2024
  • Scheduled increase: $1,128 per week ($58,656 annually) effective January 1, 2025 (subject to legal challenges)

⚠️ Important: The salary threshold has been subject to legal challenges and may change. Always verify current thresholds with the U.S. Department of Labor before making exemption determinations.

Source: U.S. Department of Labor Overtime Rule Updates
https://www.dol.gov/agencies/whd/overtime

3. Duties Test:

In addition to salary requirements, the employee must perform exempt-level duties. The Department of Labor generally describes these as:

Executive Exemption Duties (General Description):

  • Primary duty is management of the enterprise or a recognized department/subdivision
  • Customarily and regularly directs the work of two or more other employees
  • Has authority to hire/fire or makes recommendations given particular weight

Administrative Exemption Duties (General Description):

  • Primary duty is performance of office or non-manual work directly related to management or general business operations
  • Primary duty includes exercise of discretion and independent judgment on significant matters

Professional Exemption Duties (General Description):

  • Primary duty requires advanced knowledge in a field of science or learning
  • Advanced knowledge is customarily acquired by prolonged specialized intellectual instruction
  • Or primary duty is invention, imagination, originality, or talent in artistic or creative field

⚠️ Critical Note: These are highly simplified descriptions. The actual duties tests involve detailed regulatory criteria and significant case law interpretation. Job titles alone DO NOT determine exemption status. Meeting the salary threshold alone is insufficient—all three tests (salary basis, salary level, and duties) must be satisfied.

Consequences of Misclassifying Exempt Status:

According to DOL guidance, employers who incorrectly classify non-exempt employees as exempt may be liable for:

  • All unpaid overtime going back two years (or three years for willful violations)
  • Liquidated damages equal to unpaid overtime
  • Attorney’s fees if employee prevails in court
  • Civil penalties for repeat or willful violations

Misclassification of exempt status is a common wage and hour violation and should be avoided through careful analysis with legal counsel.

Computer Professional Exemption

According to federal regulations, computer professionals may be exempt if they meet specific criteria:

General Requirements:

  • Compensation: May be paid salary OR hourly (unlike other exemptions)
  • Salary threshold (if salaried): Must meet the standard EAP salary level ($844/week as of July 2024)
  • Hourly rate threshold (if hourly): At least $27.63/hour (as of certain federal regulation updates)
  • Plus duties test: Must perform specific computer-related duties involving systems analysis, programming, software engineering, or similar work

⚠️ Note: Help desk workers, hardware installation technicians, and similar roles generally do NOT qualify for this exemption. Consult DOL guidance and legal counsel for specific determinations.

Source: 29 C.F.R. § 541.400

Other Common Exemptions

Federal law provides various other exemptions from overtime. Some examples include:

  • Outside sales employees (specific criteria must be met)
  • Certain commissioned sales employees
  • Some seasonal and recreational establishment employees
  • Some agricultural employees
  • Certain transportation workers

⚠️ Critical Note: Each exemption has specific, detailed criteria that must be fully satisfied. Exemptions are narrowly construed—when in doubt, the employee should be treated as non-exempt. Never assume an exemption applies without verification from DOL guidance and consultation with wage and hour counsel.

Source: U.S. Department of Labor FLSA Exemptions
https://www.dol.gov/agencies/whd/fact-sheets/17a-overtime

B. Meal and Rest Break Requirements

Florida’s Break Standards:

According to Florida law, meal and rest breaks are NOT required by state law for adult employees (age 18 and over).

Florida generally defers to federal Fair Labor Standards Act standards regarding breaks, which also do NOT mandate meal or rest breaks for adult employees.

What This Generally Means:

  • Employers in Florida are generally not required by law to provide meal breaks to adult employees
  • Employers in Florida are generally not required by law to provide rest breaks to adult employees
  • If employers voluntarily choose to provide breaks, federal rules regarding payment for breaks apply

Source: Florida law is generally silent on adult break requirements. See general employment law resources.

Federal Break Standards (If Employer Provides Breaks Voluntarily)

While not required to provide breaks, if a Florida employer chooses to do so, federal law governs payment for those breaks:

Short Rest Breaks (Generally 5-20 Minutes):

According to federal regulation 29 C.F.R. § 785.18:

  • Short breaks of approximately 5 to 20 minutes are common in industry
  • They promote employee efficiency
  • They are generally considered compensable work time
  • They must be counted as hours worked and paid
  • Time spent on short breaks cannot be offset against other working time

Bona Fide Meal Periods (Generally 30+ Minutes):

According to federal regulation 29 C.F.R. § 785.19:

  • Bona fide meal periods (typically 30 minutes or longer) are NOT work time
  • May be unpaid IF the employee is completely relieved of duties
  • The employee must be free to leave the work station
  • The employee cannot be required to perform any work, active or inactive
  • If the employee is required to perform any duties (even minor), the entire meal period is generally compensable

Example for Illustrative Purposes Only:

Scenario 1: A remote worker takes a 15-minute coffee break during which they are not performing work tasks but are available if needed.

General Analysis: This would typically be considered a compensable short rest break under federal standards.

Scenario 2: A remote worker takes a 30-minute lunch break during which they are completely free from all duties, can leave their home office, and is not required to respond to calls or messages.

General Analysis: This would typically be considered an unpaid bona fide meal period under federal standards if the employee is truly completely relieved of duties.

⚠️ Note: These examples are for general illustration only. The key factor for meal period compensation is whether the employee is truly completely relieved of all duties.

Special Requirements for Minor Employees

While Florida does not require breaks for adults, Florida law DOES require meal breaks for minor employees (under age 18):

Requirements for Minors:

According to Florida Statutes:

  • Minors scheduled to work 4 or more consecutive hours must receive a 30-minute uninterrupted meal break
  • The break must be provided before the minor works more than 4 consecutive hours
  • This applies to minors under age 18

Source: Florida Statutes § 450.081

Nursing Mothers Break Requirements

Under federal law (FLSA Section 7(r)), employers must provide:

  • Reasonable break time for non-exempt nursing employees to express breast milk
  • For up to one year after the child’s birth
  • A private location (not a bathroom) that is shielded from view and free from intrusion

Key Points:

  • These breaks are generally unpaid (unless the employer chooses to pay or break time is less than 20 minutes)
  • The private space requirement must be functional when needed
  • Employers with fewer than 50 employees may claim undue hardship exemption if requirements would impose significant difficulty

Source: Fair Labor Standards Act Section 7(r)
https://www.dol.gov/agencies/whd/nursing-mothers

Application to Remote Workers

Meal and Rest Breaks: If employers voluntarily provide breaks to on-site workers, similar break opportunities would generally need to be provided to remote workers performing similar work. However, monitoring break compliance for remote workers presents unique challenges:

Potential Challenges:

  • Verifying that breaks are actually taken
  • Ensuring remote workers do not work during unpaid meal periods
  • Documenting break times for compliance purposes
  • Handling interruptions to breaks (calls, urgent emails, etc.)

General Recommendations (Not Legal Requirements):

Employers with remote workers may wish to consider:

  • Clear written policies on break entitlement and requirements
  • Time tracking systems that record break periods
  • Training on proper break procedures
  • Systems to prevent work during unpaid meal breaks

⚠️ Note: These are general recommendations only. Consult wage and hour and employment counsel for specific policy development.

Resources and Guidance

For Federal Overtime and Break Questions:

For Florida-Specific Questions:

For Legal Advice:

  • Employment attorney specializing in wage and hour law
  • HR legal counsel

⚠️ FINAL CRITICAL REMINDER: Wage and hour compliance is highly fact-specific, technical, and strictly enforced. Violations can result in significant back pay liability, penalties, legal fees, and damage to employer reputation. Common areas of violation include:

  • Misclassifying employees as exempt when they should be non-exempt
  • Failing to pay for all hours worked (including off-the-clock work)
  • Failing to pay overtime for all hours over 40 in a workweek
  • Improperly deducting time for meal breaks when employees are not fully relieved of duties
  • Failing to track time accurately for remote workers

This information is for general background only. Employers should obtain professional guidance from wage and hour counsel on:

  • Exemption status determinations for all positions
  • Time tracking requirements and systems
  • Break policies and payment requirements
  • Remote worker time tracking and overtime management
  • Compliance with all applicable federal and Florida requirements

The cost of professional guidance is far less than the potential liability from wage and hour violations.

Paid Sick Leave Programs in Florida

No State-Mandated Paid Sick Leave

According to available information as of December 2025, Florida does not currently have a state law requiring private employers to provide paid sick leave to employees.

What this generally means:

  • Private sector employers in Florida are generally not required by state law to provide paid sick leave
  • Whether to provide paid sick leave is generally at the employer’s discretion
  • Many employers choose to provide paid sick leave voluntarily as a benefit
  • Federal laws may provide certain unpaid leave protections

State Preemption of Local Ordinances

According to Florida law, the state generally preempts local governments from enacting their own paid sick leave requirements. This means:

  • Counties and cities in Florida generally cannot require employers to provide paid sick leave beyond what state law requires
  • Statewide uniformity is generally maintained
  • Some localities may have attempted to pass ordinances that were preempted by state law

⚠️ Note: Always verify local requirements if operating in a specific Florida locality, but as of December 2025, no local paid sick leave mandates are generally in effect due to state preemption.

Federal Leave Protections – FMLA

While Florida does not mandate paid sick leave, federal law provides certain unpaid leave protections through the Family and Medical Leave Act (FMLA).

FMLA General Framework:

According to the U.S. Department of Labor, FMLA provides:

  • Up to 12 weeks of unpaid, job-protected leave per year
  • For qualifying employees who work for covered employers
  • For specified family and medical reasons

Eligibility Requirements (General):

An employee may be eligible for FMLA if:

  • The employer has 50 or more employees within 75 miles
  • The employee has worked for the employer for at least 12 months
  • The employee has worked at least 1,250 hours in the 12 months before leave

Qualifying Reasons (General):

FMLA leave may be taken for:

  • Birth and care of newborn child
  • Placement of child for adoption or foster care
  • Care for spouse, child, or parent with serious health condition
  • Employee’s own serious health condition that prevents working
  • Certain military family leave reasons

⚠️ Important: FMLA provides unpaid leave only—it does not require employers to pay employees during leave. Employers may require or allow use of accrued paid leave (if employer provides it) to run concurrently with FMLA.

Source: U.S. Department of Labor FMLA Information
https://www.dol.gov/agencies/whd/fmla

Common Employer Practices in Florida

According to HR industry information, many Florida employers voluntarily provide sick leave through various structures:

Common Approaches:

  1. Separate Sick Leave Banks: Some employers provide a specific number of sick days per year separate from vacation time
  2. Paid Time Off (PTO) Policies: Many employers combine vacation, sick leave, and personal days into one PTO bank that employees can use for any purpose
  3. Accrual-Based Systems: Some employers allow employees to accrue sick leave based on hours worked (e.g., 1 hour of sick leave per 30 hours worked)
  4. No Formal Sick Leave: Some employers, particularly small businesses, may not provide formal sick leave but handle situations case-by-case

⚠️ Note: These are common practices observed in Florida, not legal requirements. Employers have significant discretion in structuring leave benefits (or not providing them) in Florida.

Employer Policy Obligations

While not required to provide sick leave, employers who do provide it must generally:

Policy Consistency:

  • Follow their own established policies as written
  • Apply policies consistently to similarly situated employees
  • Honor any contractual commitments regarding sick leave

Communication:

  • Clearly communicate sick leave policies in employee handbooks or other documentation
  • Provide notice of any policy changes
  • Make policies accessible to employees

⚠️ Legal Note: Even though sick leave is not required, once an employer establishes a policy, that policy may create contractual obligations. Employers should consult employment counsel when developing or modifying sick leave policies.

Payout of Unused Sick Leave at Termination

According to Florida law:

  • No legal requirement: Florida does not require employers to pay out unused sick leave upon termination of employment
  • Policy controls: Whether unused sick leave is paid out depends on the employer’s written policy or any employment contract
  • Distinguish from vacation: Some states treat vacation and sick leave differently—Florida’s treatment depends on employer policy

⚠️ Important: Employers should clearly state in their policies whether unused sick leave will be paid out at termination to avoid disputes and potential contract claims.

Interaction with Other Leave Laws

Americans with Disabilities Act (ADA): Employers may be required to provide unpaid leave as a reasonable accommodation for employees with disabilities under the ADA, even if the employer does not have a formal sick leave policy.

Florida Workers’ Compensation: Employees injured on the job may be entitled to workers’ compensation benefits including medical treatment and wage replacement, regardless of whether the employer provides sick leave.

Florida Domestic Violence Leave: Florida Statutes § 741.313 provides that employees may be entitled to up to 3 days of leave (not necessarily paid) in any 12-month period for issues related to domestic or sexual violence.

Best Practices for Employers (General Recommendations)

According to HR guidance, employers in Florida may wish to consider:

Policy Development:

  • Clearly define sick leave policy (if provided) in writing
  • Specify accrual rates, usage rules, and carryover provisions
  • Clarify whether unused leave is paid at termination
  • Address documentation requirements for extended absences

Consistency:

  • Apply policies consistently across similarly situated employees
  • Train managers on proper leave administration
  • Document leave requests and approvals

Legal Compliance:

  • Ensure policies comply with federal laws (FMLA, ADA)
  • Consider consultation with employment counsel for policy review
  • Stay informed about any changes to federal or Florida law

⚠️ Note: These are general recommendations only and not legal requirements. Consult employment counsel and HR professionals for policy development specific to your organization.

Resources and Contacts

For Federal FMLA Information:

For Florida Employment Law Information:

For Legal Advice:

  • Employment attorney licensed in Florida
  • HR legal counsel

⚠️ FINAL REMINDER: While Florida does not mandate paid sick leave for private employers, employers who choose to provide sick leave must adhere to their own policies and comply with federal leave laws. Policy development should be done in consultation with employment counsel to ensure:

  • Compliance with federal laws (FMLA, ADA, etc.)
  • Consistency with company practices
  • Clear communication to employees
  • Proper administration and documentation

Even without state mandates, leave administration can create significant legal obligations and potential liability. Professional guidance is recommended.

Workers' Compensation Overview for Florida

Legal Framework

Statutory Authority: Florida Statutes Chapter 440
Administering Agency: Florida Division of Workers’ Compensation
Department of Financial Services

Contact Information:

⚠️ Note: The Division of Workers’ Compensation is the official state agency responsible for administering Florida’s workers’ compensation system. For authoritative interpretations and official determinations, contact the Division directly.

General Coverage Requirements (As Stated in Law)

According to Florida Statutes Chapter 440 and official Division guidance, workers’ compensation coverage requirements in Florida generally vary by industry:

Construction Industry: According to Florida law:

  • Generally required for employers with one or more employees
  • Includes business owners who are corporate officers or LLC members
  • “Construction industry” is defined in Florida Administrative Code 69L-6.021
  • Includes various building, electrical, plumbing, and related trades

Non-Construction Industries: According to Florida law:

  • Generally required for employers with four or more employees
  • Includes business owners who are corporate officers or LLC members
  • Covers most other industries not specifically defined as construction

Agricultural Operations: According to Florida law:

  • Generally required for employers with more than five regular employees
  • OR employers with 12 or more seasonal/migrant workers for 30+ days
  • Specific agricultural exemptions may apply

Sources:

⚠️ Important: Coverage determinations can be complex and depend on factors including exact industry classification, number of employees, business structure, and specific circumstances. Employers uncertain about their obligations should consult the Florida Division of Workers’ Compensation or legal counsel immediately.

Florida’s Workers’ Compensation System Structure

Florida operates a private market system for workers’ compensation insurance.

What this generally means:

  • Employers purchase coverage from private insurance carriers
  • No state-operated insurance fund (unlike some states)
  • Competitive private market for insurance policies
  • Premiums are determined by private carriers based on industry, payroll, claims history, etc.

According to official information:

  • Florida law prohibits employers from not having required coverage
  • Penalties for non-compliance can be severe (see Penalties section below)
  • Self-insurance options may be available for qualifying employers

Source: Florida Division of Workers’ Compensation
https://myfloridacfo.com/division/wc

Exemptions from Coverage

According to Florida law, certain individuals may be exempt from workers’ compensation coverage requirements:

Potential Exemptions:

  1. Corporate Officers: Corporate officers may elect to be exempt by filing appropriate documentation with the Division of Workers’ Compensation
  2. LLC Members/Managers: Members and managers of LLCs may elect to be exempt in some circumstances
  3. Sole Proprietors and Partners: Generally not considered “employees” unless they elect coverage
  4. Other Potential Exemptions: Specific exemptions may apply to certain occupations or situations as defined by statute

⚠️ Critical Note: Exemptions require proper documentation and filing with the Division. Do not assume an exemption applies without:

  1. Verification that the exemption exists under Florida law
  2. Proper filing of exemption election forms with the Division
  3. Confirmation of approval from the Division
  4. Ongoing compliance with exemption requirements

Improperly claiming an exemption can result in penalties and lack of coverage when needed.

For Exemption Information:

Remote Worker Coverage Considerations

⚠️ HIGHLY FACT-SPECIFIC: Coverage of injuries occurring in home offices or remote work locations involves detailed factual analysis. The following is general background information only—it does NOT constitute coverage determinations or predictions of outcomes.

General Legal Standard:

According to Florida case law and workers’ compensation principles, coverage generally requires that an injury:

  • Arise out of employment
  • Occur in the course of employment

Application of these standards to remote work situations is highly fact-dependent and requires official determination by the Florida Division of Workers’ Compensation.

Factors That May Be Considered:

According to case law and Division guidance, factors that may be relevant in analyzing home office injuries include (non-exhaustive list):

  • Whether the employee was engaged in work activities at the time of injury
  • Whether the injury occurred in a designated work area
  • Whether the injury occurred during work hours
  • Whether the activity was authorized or expected by the employer
  • Whether the activity served the employer’s interests
  • The nature and extent of employer control over the home work environment
  • Whether the employer knew about and approved the home office arrangement

⚠️ Critical Disclaimer: This list is NOT exhaustive. No single factor is determinative. Actual coverage determinations require analysis of complete circumstances by the Division of Workers’ Compensation.

Illustrative Scenarios for Home Office Injuries

⚠️ EXTREMELY IMPORTANT DISCLAIMERS:

The following scenarios are provided SOLELY for general educational purposes to illustrate the types of factual considerations that may be relevant. These scenarios do NOT constitute:

  • Coverage determinations or predictions
  • Legal advice on filing or not filing claims
  • Recommendations for any particular action
  • Analysis of any specific situation
  • Guarantees of coverage or non-coverage

EVERY INJURY IS UNIQUE. Coverage depends on official determination by the Florida Division of Workers’ Compensation based on complete facts. These examples cannot substitute for professional evaluation.

Scenario Category 1: Injuries During Work Tasks in Designated Work Area

Example Situation: An employee has a designated home office approved by their Florida employer for full-time remote work. During regular work hours (10 AM), while walking from their desk to the filing cabinet in the home office to retrieve work documents, the employee trips over a computer cable and suffers a broken wrist.

General Observations for Educational Purposes Only:

This type of scenario may share some characteristics with situations that have been analyzed as potentially compensable in various jurisdictions, such as:

  • Activity was directly work-related (retrieving work documents)
  • Occurred in designated work area
  • During work hours
  • Part of normal work duties

However, many other factors would need examination including:

  • Specific terms of the home office arrangement
  • Employer’s knowledge and approval of setup
  • Whether employer had any control over work environment
  • Cause of the hazard (employer-provided equipment vs. employee’s setup)
  • Complete medical and factual circumstances
  • Florida Division of Workers’ Compensation regulations and precedent

This is NOT a coverage determination. Actual determination must be made by the Florida Division of Workers’ Compensation based on investigation of all facts.

⚠️ Reminder: This example is purely illustrative. Do not rely on it for any decision. Consult the Division and legal counsel for actual situations.

Example Situation: A remote employee working from home develops carpal tunnel syndrome after six months of typing on a computer for 8+ hours daily while performing work duties from their home office.

General Observations for Educational Purposes Only:

Repetitive stress injuries and occupational diseases present additional complexity in workers’ compensation analysis. Factors that may be relevant include:

  • Medical documentation establishing work-relatedness
  • Whether condition is directly caused by work activities
  • Comparison to non-work activities
  • Duration and intensity of work activities
  • Expert medical opinions on causation

Occupational disease claims typically require:

  • Clear medical evidence of condition
  • Medical opinions linking condition to work
  • Proof that work activities were the major contributing cause

This is NOT a coverage determination and should not be relied upon for any decision.

⚠️ Reminder: Occupational disease and repetitive stress claims involve additional medical and legal complexity. Professional medical and legal evaluation is essential.

Scenario Category 2: Personal Activities During Work Day

Example Situation: During a lunch break, an employee working from home is injured while cooking a personal meal in their kitchen.

General Observations for Educational Purposes Only:

Personal comfort activities that are unrelated to work duties and occur during periods when the employee is completely relieved of duties may be less likely to be considered work-related under general workers’ compensation principles. However, specific analysis would include:

  • Whether employee was actually completely relieved of all duties
  • Whether kitchen is part of designated work area
  • Whether employer had any expectation of availability
  • Other specific circumstances

Coverage cannot be predicted without complete factual analysis.

This is NOT a coverage determination.

⚠️ Reminder: Even activities that seem clearly personal may have work-related aspects depending on circumstances. Only the Division can make official determinations.

Scenario Category 3: Injuries During Employer-Required Activities

Example Situation: An employer requires a remote employee to attend a mandatory virtual meeting. During the meeting, while reaching for work notes on a desk, the employee knocks over a coffee cup and is burned by hot liquid.

General Observations for Educational Purposes Only:

When injuries occur during mandatory work activities, additional factors supporting potential compensability may include:

  • Activity was employer-required (mandatory meeting)
  • Occurred during work task
  • In connection with work duties

However, detailed factual analysis would still be required regarding:

  • Whether the specific act causing injury was work-related
  • Whether injury arose from employment or from personal circumstances
  • All medical and factual circumstances

This is NOT a coverage determination.

⚠️ Reminder: Mandatory work activities do not automatically guarantee coverage—all circumstances must be analyzed.

FINAL CRITICAL DISCLAIMERS FOR SCENARIOS

These examples DO NOT:

  • Predict how any actual claim would be decided
  • Constitute legal advice or coverage opinions
  • Replace the need for professional evaluation
  • Guarantee or suggest any particular outcome
  • Provide comprehensive analysis of relevant factors
  • Consider all possible factual variations

These examples ARE:

  • Purely educational illustrations
  • Simplified for general understanding
  • Not exhaustive of relevant considerations
  • Subject to variation based on actual facts
  • Dependent on Florida Division of Workers’ Compensation determinations

For ANY actual injury or coverage question:

  1. Report to employer immediately (within 30 days required by law)
  2. Seek necessary medical treatment
  3. Contact Florida Division of Workers’ Compensation: (800) 342-1741
  4. Consult workers’ compensation attorney for legal advice
  5. Do NOT rely on examples or general information for coverage decisions

Benefits Generally Available (From Statute)

According to Florida Statutes Chapter 440, benefits under Florida workers’ compensation may include:

Medical Benefits:

  • All reasonable and necessary medical care to cure or relieve effects of injury
  • Includes hospital care, physician treatment, physical therapy, medications, medical devices
  • Choice of initial physician typically controlled by employer (from authorized provider list)
  • Subsequent physician changes may be available under certain circumstances

Wage Replacement Benefits:

According to statute, several types of wage benefits may be available depending on circumstances:

  1. Temporary Total Disability (TTD): • May be available when employee is temporarily unable to work • Generally 2/3 of average weekly wage • Subject to maximum weekly cap ($1,295/week in 2025 according to official sources) • Duration limits may apply
  2. Temporary Partial Disability (TPD): • May be available when employee can work in limited capacity at reduced wages • Generally 80% of difference between pre-injury and current wages
  3. Permanent Impairment Benefits: • May be available for permanent impairment after maximum medical improvement • Calculated based on impairment rating by authorized physician • Duration and amount depend on specific impairment
  4. Permanent Total Disability (PTD): • May be available in cases of total and permanent inability to work • Generally requires significant, catastrophic injuries • Subject to specific statutory criteria

Death Benefits:

  • May be available to dependents if work-related injury results in death
  • Includes funeral expenses and wage benefits to dependents
  • Subject to statutory maximums

⚠️ Important: Benefit eligibility and amounts depend on many factors including injury severity, wages, medical opinions, statutory criteria, and administrative/judicial determinations. This is general information only. Consult workers’ compensation professionals for specific benefit questions.

Source: Florida Statutes Chapter 440
https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0400-0499/0440/0440ContentsIndex.html

Reporting and Claim Process (General Framework)

According to Florida law and Division regulations, the general process typically involves:

For Employees:

Step 1: Report Injury to Employer

  • Deadline: Within 30 days of accident (strict deadline)
  • Method: Written or verbal (written recommended)
  • Critical: Failure to report within 30 days may jeopardize claim

Step 2: Seek Medical Attention

  • Obtain treatment from employer’s authorized provider list (initial treatment)
  • Follow all medical instructions
  • Keep records of all treatment

Step 3: File Claim (if necessary)

  • Employer/carrier should initiate benefits
  • If denied or disputed, may file petition with Office of Judges of Compensation Claims (OJCC)
  • Deadline for petition: Generally 2 years from accident or last payment of benefits

For Employers:

Step 1: Report to Insurance Carrier

  • Deadline: Within 7 days of knowledge of injury
  • Provide all relevant information

Step 2: File Report with Division

  • Complete required First Report of Injury (Form DWC-1)
  • Deadline: 7 days in cases involving more than 7 days lost time or $200+ medical costs

Step 3: Cooperate with Investigation

  • Provide requested information
  • Maintain communication with carrier and employee

⚠️ Critical Deadlines: Both employee and employer deadlines are strictly enforced. Missing deadlines can result in loss of benefits or penalties. When in doubt, report promptly and seek guidance.

Sources:

  • Florida Statutes § 440.185 (Employee reporting)
  • Florida Statutes § 440.185 (Employer reporting)
  • OJCC Website: https://www.jcc.state.fl.us

Penalties for Non-Compliance (Employer)

According to Florida law and Division enforcement authority, penalties for failing to secure required workers’ compensation coverage may be severe:

Potential Penalties May Include:

  • Stop-Work Orders: Division may issue orders requiring cessation of all business operations
  • Civil Penalties: Up to $1,000 per day for first 20 days, then up to $1,500 per day for each subsequent day without coverage
  • Criminal Penalties: In some cases, failure to secure coverage may constitute a felony
  • Personal Liability: Officers may be held personally liable for benefits
  • Inability to do business: Cannot obtain certain licenses or bid on certain projects

⚠️ Critical: These penalties can quickly become catastrophic for businesses. Any employer uncertain about coverage requirements should contact the Division immediately.

For Compliance Verification:

Source: Florida Statutes § 440.107

Best Practices for Remote Work (General Recommendations Only)

The following are general recommendations compiled from various HR and legal sources. They are NOT legal requirements and may not be suitable for all situations. Consult legal counsel and safety professionals for policy development.

For Employers Managing Remote Workers:

Consider:

  • Documenting home office arrangements in writing
  • Providing ergonomic equipment or guidance
  • Developing injury reporting procedures specific to remote work
  • Providing safety training for home office setup
  • Maintaining clear communication about work hours and duties
  • Ensuring adequate workers’ compensation coverage for remote workers
  • Consulting with workers’ compensation carriers about remote work coverage
  • Developing clear policies about when/how to report home office injuries

For Remote Employees:

Consider:

  • Setting up dedicated, safe work area
  • Following employer’s safety guidelines
  • Documenting work setup and location
  • Reporting any injuries immediately (within 30 days required)
  • Maintaining clear boundaries between work and personal activities
  • Keeping records of work hours and activities
  • Following all employer policies

⚠️ Note: These recommendations are for general consideration only and are not legal requirements. Actual safety and compliance obligations should be determined with guidance from legal counsel, insurance carriers, and safety professionals.

Resources and Contacts

Florida Division of Workers’ Compensation:

Office of Judges of Compensation Claims (OJCC):

For Legal Representation:

  • Workers’ compensation attorney
  • Florida Bar Referral Service: (800) 342-8011

For Medical Questions:

  • Authorized treating physician
  • Medical professionals

⚠️ FINAL CRITICAL REMINDER: Workers’ compensation is an extremely complex and specialized area of law involving medical, legal, and factual determinations. Coverage questions should NEVER be decided based on general information or examples.

For ANY workers’ compensation issue, you MUST consult:

  1. Florida Division of Workers’ Compensation for official interpretations and determinations
  2. Licensed workers’ compensation attorney for legal advice
  3. Medical professionals for injury evaluation and treatment
  4. Employer’s workers’ compensation administrator for claim procedures

This section is for general educational background only and does NOT provide:

  • Coverage determinations or predictions
  • Legal advice on specific situations
  • Medical advice
  • Recommendations for filing or not filing claims
  • Analysis of any particular circumstances

Every injury situation is unique and requires professional evaluation. Do not make workers’ compensation decisions without consulting appropriate professionals.

Failure to report injuries timely or to obtain proper medical treatment can jeopardize claims. When in doubt, report and seek guidance.

Other Leave Entitlements in Florida

Overview

Florida law provides limited state-mandated leave requirements for private employers beyond the federal Family and Medical Leave Act. Most leave entitlements in Florida are governed by federal law rather than state-specific mandates.

General Framework:

  • No state-mandated paid vacation
  • No state-mandated paid holidays
  • No state-mandated paid sick leave (covered separately in Part 2)
  • Several specific, limited unpaid leave entitlements
  • Federal FMLA provides primary leave protection for eligible employees

Family and Medical Leave Act (FMLA) – Federal

While not a Florida state law, FMLA is the primary source of job-protected leave for eligible Florida employees.

General Framework:

According to the U.S. Department of Labor, FMLA provides:

  • Up to 12 weeks of unpaid, job-protected leave per 12-month period
  • For eligible employees working for covered employers
  • For specified family and medical reasons

Eligibility Requirements (General):

May be eligible if:

  • Employer has 50+ employees within 75 miles
  • Employee has worked for employer at least 12 months
  • Employee has worked at least 1,250 hours in past 12 months

Qualifying Reasons (General):

  • Birth/bonding with newborn child
  • Placement of adopted or foster child
  • Care for spouse, child, or parent with serious health condition
  • Employee’s own serious health condition preventing work
  • Qualifying military family leave exigencies

Source: U.S. Department of Labor – FMLA
https://www.dol.gov/agencies/whd/fmla

Florida-Specific Leave Entitlements

Florida law provides certain limited leave rights beyond federal requirements:

1. Domestic Violence Leave

Statutory Authority: Florida Statutes § 741.313

General Provisions:

According to Florida law, employees may be entitled to up to 3 working days of leave (not necessarily paid) in any 12-month period for issues related to domestic or sexual violence if the employee or family/household member is a victim.

Permitted Uses (as stated in statute):

  • Seeking an injunction for protection
  • Obtaining medical care or mental health counseling
  • Making the home secure or seeking new housing
  • Seeking legal assistance
  • Attending court proceedings related to the violence

Employer Coverage: According to statute, generally applies to employers with 50 or more employees

Documentation: Employers may require advance notice when possible and appropriate documentation

⚠️ Note: This leave is not automatically paid—whether it is paid depends on the employer’s policy or whether the employee has accrued paid leave available. The statute does not prohibit employers from requiring use of accrued leave.

Source: Florida Statutes § 741.313

2. Jury Duty and Witness Service

According to Florida law, employees may have certain protections related to jury duty and court attendance:

Jury Duty:

  • Florida does not require employers to pay employees during jury service
  • Employers cannot discharge or discipline employees for jury service
  • Employers cannot require employees to use annual or sick leave for jury duty

Witness Service:

  • Similar protections may apply for subpoenaed witness service
  • Specific requirements depend on circumstances

⚠️ Note: While employers cannot penalize employees for jury service, Florida law does not mandate paid leave. Whether jury duty is paid depends on employer policy.

Source: Florida Statutes § 40.271

3. Military Leave

Florida provides certain leave protections for military service members:

Florida Statutes § 250.48:

According to statute:

  • Members of Florida National Guard ordered to active duty have certain reemployment rights
  • Cannot be discharged without cause for one year after return
  • Additional protections under statute

Federal Uniformed Services Employment and Reemployment Rights Act (USERRA):

Federal law also provides significant protections for military service members including:

  • Job protection during military service
  • Reemployment rights after service
  • Protection from discrimination based on military service

Note: Military leave provisions are complex and involve interaction of state and federal law. Consult legal counsel for specific situations.

Sources:

4. Civil Air Patrol Leave

According to Florida law:

Florida Statutes § 252.55:

Employers with 15 or more employees may be required to grant unpaid leave (up to 15 days per year) to employees who are Civil Air Patrol members responding to emergency missions.

Source: Florida Statutes § 252.55

Leave NOT Required by Florida Law

Florida law generally does NOT require private employers to provide:

Vacation Leave:

  • No requirement to provide paid vacation
  • If provided, employer policies govern accrual and usage
  • Florida is generally silent on vacation payout at termination—employer policy controls

Holiday Leave:

  • No requirement to provide paid holidays
  • Private employers may operate on any holidays
  • No premium pay required for holiday work (unless triggers overtime)

Sick Leave:

  • No state requirement for paid sick leave (see Part 2)
  • If provided voluntarily, employer policies govern

Bereavement Leave:

  • No requirement to provide bereavement leave
  • Many employers provide voluntarily

Personal Leave:

  • No state requirement
  • Employer discretion

⚠️ Important: While not required to provide these types of leave, employers who do provide them must follow their own established policies consistently.

Interaction with Other Laws

Americans with Disabilities Act (ADA): Even without specific leave laws, employers may be required to provide unpaid leave as a reasonable accommodation for employees with disabilities under federal ADA.

Workers’ Compensation: Employees injured on the job may be entitled to time off work and benefits under Florida workers’ compensation law (see Workers’ Compensation section).

Best Practices for Employers (Recommendations Only)

Policy Development:

  • Clearly document all leave policies in employee handbook
  • Specify whether leave is paid or unpaid
  • Clarify accrual rates and usage rules
  • Address coordination between different leave types
  • Specify documentation requirements

Consistency:

  • Apply policies consistently to similarly situated employees
  • Train managers on proper leave administration
  • Document all leave requests and decisions

Legal Compliance:

  • Ensure policies comply with federal laws (FMLA, ADA, USERRA)
  • Consult employment counsel for policy review
  • Stay informed about law changes

Resources

For Federal FMLA Information:

For ADA Information:

For Florida-Specific Leave Laws:

For Legal Advice:

  • Employment attorney licensed in Florida

Anti-Discrimination Laws in Florida

Overview

Florida employees are protected from employment discrimination by both federal and state law. These laws generally prohibit discrimination in hiring, firing, promotion, compensation, and other terms and conditions of employment based on protected characteristics.

Florida Civil Rights Act (FCRA)

Statutory Authority: Florida Statutes Chapter 760

Administering Agency: Florida Commission on Human Relations (FCHR)

Contact Information:

Protected Characteristics Under Florida Law

According to Florida Statutes § 760.10, the Florida Civil Rights Act generally prohibits employment discrimination based on:

  • Race
  • Color
  • Religion
  • Sex (including pregnancy)
  • National Origin
  • Age
  • Handicap (Disability)
  • Marital Status

Additional Florida Protections:

  • Sickle-Cell Trait: Florida law specifically prohibits discrimination based on sickle-cell trait
  • AIDS/HIV Status: Protects individuals with or perceived to have HIV/AIDS or AIDS-related complex

⚠️ Note: As of December 2025, Florida’s statewide law does not explicitly include sexual orientation or gender identity as protected classes. However, some Florida municipalities have enacted local ordinances providing broader protections. Federal law interpretation may also provide protections—consult legal counsel.

Source: Florida Statutes § 760.10
https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0760/Sections/0760.10.html

Employer Coverage

According to Florida law:

  • The FCRA generally applies to employers with 15 or more employees
  • Includes all private employers, state and local government, employment agencies, and labor organizations

Counting Employees:

  • Based on number of employees for each working day in each of 20 or more calendar weeks in current or preceding calendar year

Source: Florida Statutes § 760.02

Federal Anti-Discrimination Laws

In addition to Florida law, federal laws provide protection from employment discrimination:

Title VII of the Civil Rights Act of 1964

Prohibits discrimination based on:

  • Race
  • Color
  • Religion
  • Sex (including pregnancy, sexual orientation, and gender identity per EEOC interpretation and case law)
  • National Origin

Coverage: Generally employers with 15+ employees

Source: U.S. Equal Employment Opportunity Commission
https://www.eeoc.gov

Age Discrimination in Employment Act (ADEA)

Prohibits discrimination based on:

  • Age (40 years or older)

Coverage: Generally employers with 20+ employees

⚠️ Note: Florida’s age discrimination protection under FCRA does not explicitly require age 40 or older, potentially providing broader protection than federal law.

Americans with Disabilities Act (ADA)

Prohibits discrimination based on:

  • Disability
  • Requires reasonable accommodations for qualified individuals with disabilities

Coverage: Generally employers with 15+ employees

Genetic Information Nondiscrimination Act (GINA)

Prohibits discrimination based on:

  • Genetic information
  • Restricts employers from requesting or requiring genetic information

Coverage: Generally employers with 15+ employees

Equal Pay Act

Prohibits:

  • Sex-based wage discrimination for equal work

Prohibited Actions

According to Florida and federal law, prohibited discriminatory actions generally include:

In Employment Decisions:

  • Refusing to hire
  • Discharging/terminating
  • Failing to promote
  • Providing different compensation or benefits
  • Different terms, conditions, or privileges of employment

Harassment:

  • Creating hostile work environment based on protected characteristics
  • Quid pro quo harassment

Retaliation:

  • Taking adverse action against employees who:
    • Oppose discriminatory practices
    • File discrimination charges
    • Participate in investigations
    • Exercise rights under discrimination laws

⚠️ Critical: Retaliation claims are extremely common and strictly enforced. According to EEOC data, retaliation is consistently the most frequently filed charge type.

Reasonable Accommodations

For Disabilities (ADA and FCRA):

Employers must generally provide reasonable accommodations for qualified individuals with disabilities unless doing so would cause undue hardship.

Examples of Potential Accommodations:

  • Modified work schedules
  • Reassignment to vacant positions
  • Modifications to workplace or equipment
  • Remote work arrangements (in some circumstances)
  • Leave as accommodation

For Religious Beliefs:

Employers must generally provide reasonable accommodations for sincerely held religious beliefs unless doing so would cause undue hardship.

⚠️ Note: “Reasonable accommodation” and “undue hardship” are legal terms with specific meanings and require individualized analysis. Consult legal counsel for accommodation requests.

Application to Remote Workers

According to general principles:

  • Anti-discrimination laws apply to remote workers
  • Remote workers are entitled to same protections as on-site workers
  • Accommodation requests may include remote work arrangements
  • Harassment and discrimination can occur in virtual work environments

Potential Remote Work Issues:

  • Virtual meeting accessibility for workers with disabilities
  • Religious accommodation in virtual settings
  • Harassment through electronic communications
  • Ensuring equal opportunities for remote vs. on-site workers

Filing a Discrimination Charge

Time Limits:

Critical strict deadlines apply:

Florida Commission on Human Relations (FCHR):

  • Generally 365 days from date of discriminatory act
  • Charges should be filed as soon as possible

Equal Employment Opportunity Commission (EEOC):

  • Generally 180 days from discriminatory act
  • Extended to 300 days in states with state/local agency (like Florida with FCHR)

⚠️ Critical: These deadlines are strictly enforced. Missing the deadline generally results in losing the right to file a charge. Do not delay if you believe you have experienced discrimination.

Dual Filing / Work-Sharing Agreement

FCHR and EEOC have a work-sharing agreement.

What this means:

  • Filing with one agency typically results in automatic filing with the other
  • Preserves rights under both state and federal law
  • Provides flexibility in which agency handles investigation

Strategic Considerations:

  • FCHR may have longer deadline (365 vs. 300 days)
  • Damage caps differ between state and federal law
  • Different procedures and timelines

Consult an employment attorney for guidance on where/how to file.

The Charge Process (General)

Step 1: File Charge

  • With FCHR and/or EEOC
  • Within applicable deadlines
  • Provide details of discriminatory acts

Step 2: Investigation

  • Agency investigates the charge
  • Employer notified and asked to respond
  • Evidence gathered

Step 3: Determination

  • Agency determines if reasonable cause exists to believe discrimination occurred
  • If reasonable cause found: Agency attempts conciliation/settlement
  • If no reasonable cause OR no settlement: Charge dismissed

Step 4: Right to Sue

  • After determination (or after certain time period), complainant receives “right to sue” letter
  • This allows filing lawsuit in court
  • Additional strict deadlines apply for filing lawsuit (generally 90 days from right-to-sue letter for federal claims)

⚠️ Note: This is simplified general process. Actual procedures can be more complex. Consult employment attorney for guidance through process.

Sources:

Remedies and Damages

If discrimination is found, potential remedies may include:

Equitable Relief:

  • Reinstatement
  • Promotion
  • Back pay
  • Front pay

Compensatory Damages:

  • Emotional distress
  • Out-of-pocket expenses
  • Other losses

Punitive Damages:

  • In cases of malicious or reckless discrimination
  • Subject to caps under federal law (based on employer size)
  • Under FCRA: Punitive damages capped at $100,000 for private employees, but no cap on compensatory damages

Other Relief:

  • Attorney’s fees and costs
  • Injunctive relief
  • Policy changes

⚠️ Note: Actual remedies depend on specific facts, applicable law, and whether case is resolved administratively or through litigation.

Resources and Contacts

Florida Commission on Human Relations:

U.S. Equal Employment Opportunity Commission:

  • Website: https://www.eeoc.gov
  • Phone: 1-800-669-4000
  • TTY: 1-800-669-6820
  • Miami District Office: (305) 808-1740

For Legal Representation:

  • Employment discrimination attorney
  • Florida Bar Lawyer Referral Service: (800) 342-8011

⚠️ CRITICAL REMINDERS:

  • Discrimination charges have strict, unforgiving deadlines
  • File as soon as possible after discriminatory act
  • Do not assume time limits are flexible
  • Consult employment attorney immediately if you believe you experienced discrimination
  • Retaliation for filing charges is illegal—report any retaliation immediately
  • This information is general background only—not legal advice
  • Every situation is unique and requires professional evaluation

Tax Information for Florida Remote Workers

Florida State Income Tax – Overview

Florida has NO state income tax on personal income.

According to the Florida Department of Revenue and Florida Constitution:

  • Florida does not impose a state income tax on individuals’ wages, salaries, or other personal income
  • This applies to all Florida residents regardless of where their employer is located
  • Florida Constitution Article VII, Section 5 generally prohibits individual income taxation

What this generally means:

  • Florida residents do not pay state income tax on their earnings
  • This can result in significant tax savings compared to states with income taxes
  • However, Florida residents still owe federal income taxes

⚠️ Important: The absence of Florida state income tax does NOT eliminate:

  • Federal income tax obligations
  • Self-employment taxes
  • Unemployment taxes
  • Other federal and local taxes

Source: Florida Department of Revenue
https://floridarevenue.com

Tax Implications for Florida Residents Working Remotely

Scenario 1: Florida Resident, Works Remotely from Florida for Out-of-State Employer

General Tax Treatment:

According to general tax principles:

  • Florida state tax: No Florida state income tax (Florida has none)
  • Employer’s state tax: Generally NOT owed because work is performed in Florida
  • Federal tax: Owed as usual

Example for Illustrative Purposes Only:

Situation: Maria lives in Tampa, Florida and works remotely from her Tampa home for a company headquartered in New York.

General Tax Analysis:

  • Maria performs all work from Florida
  • Under general principles, income is sourced to where work is performed (Florida)
  • Florida has no state income tax
  • New York generally cannot tax income for work performed entirely outside New York
  • Maria owes only federal income tax (no state tax to Florida or New York)

⚠️ Exception – “Convenience of Employer” States:

A few states (Arkansas, Connecticut, Delaware, Nebraska, New York, Pennsylvania) apply a “convenience of employer” rule that may tax remote workers’ income if the employer is based in that state and the remote work is for the employee’s convenience (not employer’s requirement).

If Maria’s New York employer required her to work remotely from Florida, New York likely could not tax her income. If she works remotely by choice while the employer maintains a New York office, New York might attempt to tax her income under the convenience rule.

⚠️ This is simplified general information and NOT tax advice. “Convenience of employer” rules are complex and disputed. Consult a tax professional if your employer is in one of these states.

Scenario 2: Florida Resident, Works from Multiple States

General Tax Treatment:

If a Florida resident performs work in multiple states:

  • May owe income tax to each state where work is actually performed (except Florida, which has no income tax)
  • Allocation based on days worked in each state
  • Florida provides no tax credit (having no income tax) but other states may provide credits

Example for Illustrative Purposes Only:

Situation: John lives in Orlando, Florida but travels frequently for work:

  • 150 days working from Florida home
  • 50 days working from company’s Georgia office
  • 15 days working from company’s Texas office

General Tax Analysis:

  • Income allocable to Florida (150 days): No state tax
  • Income allocable to Georgia (50 days): May owe Georgia non-resident income tax
  • Income allocable to Texas (15 days): No state tax (Texas has no income tax)
  • Federal tax on all income

⚠️ Complex Area: Multi-state taxation is extremely complex. Employers and employees in this situation should consult tax professionals for proper withholding and filing.

Scenario 3: Non-Florida Resident Works Remotely from Their State for Florida Employer

General Tax Treatment:

According to general principles:

  • Employee owes income tax to their state of residence (where work is performed)
  • Florida employer cannot impose Florida state income tax (Florida has none)
  • Employee’s state taxes the income

Example for Illustrative Purposes Only:

Situation: Sarah lives in Ohio and works remotely from Ohio for a Florida-based company.

General Tax Analysis:

  • Sarah performs work in Ohio
  • Ohio can tax income earned by its residents
  • Florida has no income tax to impose
  • Sarah owes Ohio state income tax and federal income tax

Establishing Florida Residency for Tax Purposes

Many individuals seek to establish Florida residency to benefit from the lack of state income tax.

General Factors Considered for Residency:

According to tax authorities and case law, factors that may indicate Florida residency include:

  • Physical presence in Florida (generally 183+ days per year)
  • Florida driver’s license
  • Florida vehicle registration
  • Florida voter registration
  • Florida homestead exemption (if property owner)
  • Declaration of Domicile filed with county
  • Florida mailing address
  • Location of bank accounts
  • Professional and social ties to Florida
  • Location of important personal property

⚠️ Critical for High-Tax State Exits:

Former residents of high-tax states (especially California and New York) may face audits from their former states attempting to establish continued residency there. Proper documentation of Florida residency is essential.

Best Practices for Establishing Florida Residency:

  • File Declaration of Domicile in Florida county
  • Obtain Florida driver’s license
  • Register vehicles in Florida
  • Register to vote in Florida
  • Establish Florida homestead (if buying property)
  • Close accounts and memberships in former state
  • Document days spent in each state
  • Consult tax professional for comprehensive planning

⚠️ This is NOT tax planning advice. Residency determination is fact-specific and disputed. Consult tax professionals.

Federal Tax Obligations

Florida residents remain subject to all federal tax obligations:

Federal Income Tax:

  • Owed on all income (wages, business income, investment income, etc.)
  • Withholding from wages required
  • Annual filing required

Self-Employment Tax:

  • Independent contractors and self-employed individuals owe self-employment tax (Social Security and Medicare)
  • Approximately 15.3% of net self-employment income

Estimated Taxes:

  • May be required for income not subject to withholding
  • Quarterly payments

Source: Internal Revenue Service
https://www.irs.gov

Unemployment Taxes

State Unemployment Tax (Employer Obligation):

Employers in Florida must generally pay Florida unemployment tax on wages paid to employees.

General Framework:

  • Administered by Florida Department of Revenue
  • Based on wages paid to employees
  • Rates vary by employer experience rating

Employee Considerations: For remote workers, unemployment insurance generally covers workers based on where work is performed or where employer has operations. Multi-state situations can be complex.

Source: Florida Department of Revenue – Reemployment Tax
https://floridarevenue.com/taxes/taxesfees/Pages/reemployment.aspx

Other Florida Taxes

While Florida has no income tax, Florida does impose certain other taxes:

Sales and Use Tax:

  • Florida has 6% state sales tax (plus local surtaxes)
  • Applies to retail sales of tangible personal property and certain services

Property Tax:

  • Levied at local level on real and tangible personal property
  • Florida offers homestead exemption for primary residences

Documentary Stamp Tax:

  • Imposed on certain documents and transactions (real estate transfers, mortgages, etc.)

Corporate Income Tax:

  • Florida imposes a corporate income tax (not applicable to individual remote workers)

Source: Florida Department of Revenue
https://floridarevenue.com

Tax Reporting for Employers with Florida Remote Workers

Employers with remote workers in Florida should generally:

Withholding:

  • No Florida state income tax withholding (Florida has none)
  • Federal income tax withholding required
  • Social Security and Medicare (FICA) withholding required

Unemployment Insurance:

  • Determine which state’s unemployment insurance applies
  • Generally where work is performed, but multi-state rules exist

Workers’ Compensation:

  • Ensure appropriate coverage for Florida-based remote workers

⚠️ Note: Multi-state payroll tax compliance is complex. Employers should consult payroll tax professionals.

Foreign Earned Income Exclusion (for US Citizens/Residents Abroad)

Florida residents who work abroad may benefit from the Foreign Earned Income Exclusion (FEIE):

General Framework:

  • Allows exclusion of up to $126,500 (2024) / $130,000 (2025) of foreign earned income from federal taxes
  • Requirements include foreign residency or presence tests
  • Combined with Florida’s lack of state income tax, provides significant tax benefits

⚠️ Complex Area: International taxation is highly specialized. Consult tax professionals with international expertise.

Source: IRS Publication 54 – Tax Guide for U.S. Citizens and Resident Aliens Abroad
https://www.irs.gov/publications/p54

Resources and Contacts

For Federal Tax Questions:

For Florida Tax Questions:

For Professional Tax Advice:

  • Licensed CPA
  • IRS Enrolled Agent
  • Tax Attorney

⚠️ FINAL CRITICAL REMINDER: Tax law is extremely complex, changes frequently, and depends heavily on individual circumstances. This information is general background only and does NOT constitute:

  • Tax advice or recommendations
  • Tax planning services
  • Tax filing guidance
  • Analysis of any specific tax situation

For ALL tax questions and decisions:

  1. Consult licensed tax professionals (CPA, enrolled agent, tax attorney)
  2. Contact appropriate tax authorities (IRS, Florida Department of Revenue, other states)
  3. Do not rely on general information for tax decisions
  4. Maintain proper documentation of income, residency, and activities

Tax compliance is your responsibility. Professional guidance is essential and strongly recommended.

Resources

Florida State Agencies

Florida Department of Economic Opportunity (DEO)

Primary agency for workforce and employment services

Florida Department of Commerce

Office for Civil Rights – Employment discrimination enforcement

Florida Commission on Human Relations (FCHR)

State agency enforcing anti-discrimination laws

  • Website: https://fchr.myflorida.com
  • Phone: (850) 488-7082
  • Toll Free: (800) 342-8170
  • TTY: (800) 955-1339
  • Services: Employment discrimination complaints, housing discrimination, public accommodation discrimination

Florida Division of Workers’ Compensation

Administers workers’ compensation system

Florida Department of Revenue

Tax administration (no individual income tax, but other taxes)

  • Website: https://floridarevenue.com
  • Phone: (850) 488-6800
  • Services: Sales tax, property tax oversight, reemployment (unemployment) tax, corporate income tax

Office of Judges of Compensation Claims (OJCC)

Handles disputed workers’ compensation claims

Federal Agencies

U.S. Department of Labor (DOL)

Federal employment law enforcement

Wage and Hour Division:

Occupational Safety and Health Administration (OSHA):

  • Website: https://www.osha.gov
  • Phone: 1-800-321-6742
  • Services: Workplace safety standards and enforcement

U.S. Equal Employment Opportunity Commission (EEOC)

Federal discrimination law enforcement

  • Website: https://www.eeoc.gov
  • Main Phone: 1-800-669-4000
  • TTY: 1-800-669-6820
  • Miami District Office: (305) 808-1740
  • Services: Title VII, ADA, ADEA, GINA, Equal Pay Act enforcement

Internal Revenue Service (IRS)

Federal tax administration

  • Website: https://www.irs.gov
  • Phone: 1-800-829-1040
  • Business Tax: 1-800-829-4933
  • Services: Federal income tax, payroll tax, self-employment tax, worker classification

U.S. Department of Veterans Affairs

Military employment rights (USERRA)

Legal Assistance and Referrals

Florida Bar Lawyer Referral Service

Legal Aid Organizations in Florida

  • Florida Legal Services: https://www.floridalegal.org
  • Services: Free legal assistance for low-income Floridians (eligibility requirements apply)

Professional Organizations

Society for Human Resource Management (SHRM)

Florida Chamber of Commerce

Online Resources

Florida Statutes Online

U.S. Code (Federal Statutes)

Code of Federal Regulations

Important Forms and Documents

Florida Workers’ Compensation Forms

Florida Employment Posters

Federal Employment Posters

EEOC Forms

Frequently Asked Questions

General Employment Questions

Q: Is Florida an “at-will” employment state?

A: According to Florida law, yes. Florida generally recognizes at-will employment, meaning employment relationships may generally be terminated by either party at any time for any lawful reason, absent a contract or agreement to the contrary. However, terminations cannot be for illegal reasons such as discrimination, retaliation, or violation of public policy. Specific situations should be evaluated by an employment attorney.

Q: Can I be fired without warning in Florida?

A: Generally, under Florida’s at-will employment doctrine, employers may terminate employment without advance notice or warning, provided the termination is not for an illegal reason. However, exceptions may apply based on:

  • Employment contracts
  • Collective bargaining agreements
  • Company policies that create contractual obligations
  • Federal and state anti-discrimination laws
  • Whistleblower protections
  • Other legal protections

Consult an employment attorney if you believe a termination was unlawful.

Q: Does my employer have to give me a reason for termination?

A: Generally, Florida law does not require employers to provide a reason for at-will termination. However, if termination is challenged as discriminatory or otherwise unlawful, the employer may need to articulate a legitimate, non-discriminatory reason. Documentation of termination reasons is generally advisable for employers. Consult legal counsel for specific situations.

Minimum Wage Questions

Q: What is Florida’s minimum wage in 2025 and 2026?

A: According to Florida Department of Economic Opportunity:

  • September 30, 2025: $14.00/hour (regular), $10.98/hour (tipped cash wage)
  • September 30, 2026: $15.00/hour (regular), $11.98/hour (tipped cash wage)

After September 30, 2026, the minimum wage is generally expected to be adjusted annually for inflation. Verify current rates at https://floridajobs.org.

Q: I work remotely from Florida for a company based in another state. Which state’s minimum wage applies?

A: According to general wage and hour principles, minimum wage typically applies based on where work is physically performed. If you perform work from a location in Florida, Florida’s minimum wage would generally apply. However, if the other state’s minimum wage is higher, that could potentially apply. Multi-state wage issues can be complex. Consult a wage and hour attorney for specific guidance.

Q: Can my employer pay me less than minimum wage if I’m an independent contractor?

A: Minimum wage laws generally apply to employees, not independent contractors. However, worker classification (employee vs. independent contractor) is a critical legal determination that depends on multiple factors—not just how the parties label the relationship. If you are classified as an independent contractor but actually meet the legal criteria for employee status, you may be entitled to minimum wage and other employee protections. Consult an employment attorney if you have classification concerns.

Q: My employer made a mistake and paid me below minimum wage. What should I do?

A: According to Florida law, you generally have options including:

  1. Notify your employer in writing of the underpayment and give them 15 days to resolve the issue (required under Florida law before other action)
  2. If not resolved, you may file a complaint with the U.S. Department of Labor
  3. You may file a civil action to recover unpaid wages, plus potential damages and attorney’s fees

Consult a wage and hour attorney for specific guidance. Keep records of all hours worked and wages paid.

Overtime Questions

Q: Am I entitled to overtime pay?

A: According to federal law (FLSA), non-exempt employees are generally entitled to overtime pay (1.5x regular rate) for hours worked over 40 in a workweek. Whether you are exempt or non-exempt depends on:

  • Salary vs. hourly status
  • Salary level (if salaried)
  • Job duties

Not all salaried employees are exempt from overtime. Job title alone does not determine exemption status. Consult a wage and hour attorney if you believe you should be receiving overtime but are not.

Q: Does Florida require daily overtime (overtime for working more than 8 hours in a day)?

A: No. Unlike some states (like California), Florida follows federal FLSA standards which calculate overtime on a weekly basis only. Overtime is generally triggered after 40 hours in a workweek, not based on hours worked in a single day. However, some employer policies or contracts may voluntarily provide daily overtime.

Q: My employer says I’m “salaried” so I don’t get overtime. Is that correct?

A: Not necessarily. Being paid a salary is only one part of the overtime exemption analysis. To be exempt from overtime, employees generally must meet ALL of the following:

  • Paid on a salary basis
  • Earn at least the salary threshold ($844/week as of July 2024, with scheduled increases)
  • Perform exempt-level duties (executive, administrative, professional, etc.)

Many salaried employees are actually entitled to overtime if they don’t meet all three tests. Consult a wage and hour attorney for analysis of your specific situation.

Break and Leave Questions

Q: Is my employer required to give me lunch breaks or rest breaks?

A: For adult employees (18+), Florida law generally does NOT require employers to provide meal breaks or rest breaks. If an employer voluntarily provides short breaks (5-20 minutes), those breaks are generally compensable under federal law. If an employer provides a bona fide meal period (30+ minutes) where the employee is completely relieved of all duties, it may be unpaid.

For employees under 18, Florida law requires a 30-minute break for every 4 consecutive hours worked.

Q: Does Florida require paid sick leave?

A: No. As of December 2025, Florida does not have a state law requiring private employers to provide paid sick leave. Some employers provide it voluntarily. Federal FMLA provides unpaid leave for qualifying employees and employers. Consult your employer’s policies or an employment attorney for your specific situation.

Q: Can I take leave under FMLA?

A: You may be eligible for FMLA leave if:

  • Your employer has 50+ employees within 75 miles
  • You have worked for your employer at least 12 months
  • You have worked at least 1,250 hours in the past 12 months
  • You have a qualifying reason (serious health condition, family care, military family leave, etc.)

FMLA provides unpaid, job-protected leave. Consult the U.S. Department of Labor or an employment attorney for eligibility questions.

Workers’ Compensation Questions

Q: Does workers’ compensation cover injuries that happen at home while working remotely?

A: This is an extremely fact-specific question that requires official determination by the Florida Division of Workers’ Compensation. Coverage generally requires that an injury arise out of and occur in the course of employment. Factors that may be relevant include:

  • Whether you were performing work duties at the time
  • Whether injury occurred in designated work area
  • Whether activity was work-related
  • Many other specific circumstances

Do NOT rely on general information for coverage decisions. If injured while working remotely:

  1. Report to your employer within 30 days (required by law)
  2. Seek medical treatment
  3. Contact Florida Division of Workers’ Compensation: (800) 342-1741
  4. Consult a workers’ compensation attorney

Coverage cannot be predicted based on general information.

Q: Is my employer required to have workers’ compensation insurance?

A: In Florida, coverage requirements generally depend on industry and number of employees:

  • Construction: Generally required for employers with 1+ employees
  • Non-construction: Generally required for employers with 4+ employees
  • Agriculture: Generally required for employers meeting certain thresholds

Specific requirements depend on business structure and other factors. Verify with Florida Division of Workers’ Compensation: (850) 413-1601

Q: What should I do if I’m injured at work?

A: Take the following steps:

  1. Seek immediate medical attention if necessary
  2. Report the injury to your employer immediately (you have 30 days, but report as soon as possible)
  3. Get medical treatment from authorized provider (employer typically provides list)
  4. Follow all medical instructions
  5. Keep records of all medical treatment, lost time, and communications
  6. Contact Florida Division of Workers’ Compensation Employee Assistance: (800) 342-1741
  7. Consult a workers’ compensation attorney if claim is denied or you need guidance

Do not delay reporting injuries. Late reporting can jeopardize claims.

Discrimination Questions

Q: What characteristics are protected from discrimination in Florida?

A: Under Florida Civil Rights Act (FCRA), protected characteristics generally include:

  • Race
  • Color
  • Religion
  • Sex (including pregnancy)
  • National origin
  • Age
  • Disability
  • Marital status
  • Sickle-cell trait
  • AIDS/HIV status

Federal laws provide additional protections including sexual orientation and gender identity (under Title VII per EEOC interpretation), genetic information, and others. Consult an employment attorney for specific situations.

Q: I think I experienced discrimination. What should I do?

A: Take action promptly:

  1. Document everything: Keep detailed records of discriminatory acts, witnesses, dates, communications
  2. Report internally if your employer has a complaint procedure (but not required)
  3. File a charge with FCHR and/or EEOC:
    • FCHR: 365 days from discriminatory act
    • EEOC: 180-300 days from discriminatory act
  4. Consult an employment attorney immediately

CRITICAL: Do not delay. Discrimination charge deadlines are strictly enforced and missing them generally means losing your right to file.

FCHR: (850) 488-7082
EEOC: 1-800-669-4000

Q: Can I be fired for filing a discrimination complaint?

A: No. Both federal and Florida law prohibit retaliation against employees who:

  • Oppose discriminatory practices
  • File discrimination charges
  • Participate in discrimination investigations
  • Exercise rights under anti-discrimination laws

Retaliation claims are taken very seriously. If you experience retaliation, report it immediately to FCHR/EEOC and consult an employment attorney.

Q: Does my employer have to accommodate my disability?

A: Under the Americans with Disabilities Act (ADA) and Florida law, employers with 15+ employees must generally provide reasonable accommodations for qualified individuals with disabilities unless doing so would cause undue hardship. Reasonable accommodations might include modified schedules, equipment, reassignment, remote work, leave, and other modifications. The accommodation process involves interactive dialogue between employer and employee. Consult an employment attorney or EEOC if you need accommodation.

Tax Questions

Q: Do I have to pay Florida state income tax?

A: No. Florida has no state income tax on personal income. This applies to all Florida residents regardless of where their employer is located. However, you still owe federal income taxes.

Q: I live in Florida and work remotely for a company in New York. Do I owe New York state income tax?

A: This depends on several factors. Generally, income is taxed where work is performed. If you perform all work from Florida, Florida has no income tax and New York generally cannot tax income for work performed outside New York. However, New York applies a “convenience of employer” rule that may tax income if you work remotely for your convenience (not employer’s requirement) and the employer maintains a New York office. This area is complex and disputed. Consult a tax professional, especially for “convenience of employer” states (Arkansas, Connecticut, Delaware, Nebraska, New York, Pennsylvania).

Q: How do I establish Florida residency for tax purposes?

A: According to tax authorities, establishing Florida residency typically involves:

  • Spending substantial time in Florida (generally 183+ days/year)
  • Filing Declaration of Domicile with Florida county
  • Obtaining Florida driver’s license
  • Registering vehicles in Florida
  • Registering to vote in Florida
  • Establishing Florida homestead (if property owner)
  • Moving bank accounts and important documents to Florida
  • Severing ties with former state

Former residents of high-tax states may face audits. Consult a tax professional for comprehensive residency planning and documentation. This is NOT tax advice.

Q: I work remotely from different states throughout the year. How does that affect my taxes?

A: Multi-state taxation is extremely complex. Generally:

  • You may owe income tax to each state where you physically perform work
  • Allocation based on days worked in each state
  • Some states have reciprocity agreements
  • Some states apply “convenience of employer” rules

Multi-state workers should consult tax professionals for proper tax planning, withholding, and filing. Keep detailed records of where you work each day.

Worker Classification Questions

Q: How do I know if I’m an employee or independent contractor?

A: Worker classification depends on multiple factors examined under various legal tests (IRS Common Law Test, DOL Economic Reality Test, state-specific tests). Key considerations generally include:

  • Degree of control over how work is performed
  • Financial aspects of the relationship
  • Whether worker has independent business
  • Permanency of relationship
  • Nature of work relative to employer’s business

Classification is a legal determination—not something parties can simply choose. Misclassification can have serious consequences. Consult an employment attorney and tax professional if you have classification questions.

Q: My employer says I’m an independent contractor, but they control when and how I work. Is that right?

A: Control over how, when, and where work is performed is a key factor suggesting employee status rather than independent contractor status. However, classification requires examining all relevant factors. If you believe you are misclassified:

  • You may be entitled to employee benefits and protections
  • You may be entitled to minimum wage and overtime
  • You may have different tax obligations

Consult an employment attorney for evaluation of your situation. Misclassification is a serious issue with potential liability for employers.

Remote Work Specific Questions

Q: Can my employer require me to work remotely?

A: Generally, yes, unless you have a contract specifying work location or other protections. However:

  • Requiring remote work may trigger accommodation obligations for employees with disabilities
  • Changes in work location may affect workers’ compensation coverage
  • Employers should have clear policies about remote work arrangements

Consult an employment attorney if you have concerns about required remote work.

Q: Do I need a written remote work agreement with my employer?

A: While Florida law generally does not require written remote work agreements, having one is strongly recommended for both employers and employees. A good remote work agreement should address:

  • Work location and schedule
  • Equipment and technology provided
  • Expense reimbursement
  • Data security and confidentiality
  • Safety requirements
  • Workers’ compensation coverage
  • Performance expectations
  • Termination of remote work arrangement

Consult an employment attorney or HR professional for policy development.

Q: Can my employer monitor my computer while I work from home?

A: Generally, employers may monitor computer systems and communications on employer-provided equipment. However:

  • Florida has laws regarding electronic monitoring and wiretapping
  • Federal laws (like ECPA) may apply
  • Employer monitoring policies should be disclosed
  • Privacy expectations may differ for personal vs. employer devices

This area involves complex legal issues. Employers should consult legal counsel before implementing monitoring. Employees with concerns should consult an employment attorney.

Q: Who pays for my home office equipment when working remotely?

A: Florida law generally does not require employers to reimburse remote work expenses. Federal law requires reimbursement of expenses that would bring pay below minimum wage. Employer obligations regarding equipment and expenses typically depend on:

  • Employer policies
  • Employment contracts
  • Collective bargaining agreements
  • Federal and state wage and hour laws

Employers should have clear policies. Employees with expense questions should consult their employer’s policies and an employment attorney if needed.

Enforcement and Complaints

Q: How do I file a wage claim in Florida?

A: For wage violations:

  1. Notify employer in writing (required under Florida law—give 15 days to resolve)
  2. File complaint with U.S. Department of Labor Wage and Hour Division: 1-866-487-9243 or https://www.dol.gov/agencies/whd
  3. File a civil lawsuit (consult wage and hour attorney)

Florida does not have a separate state wage claim process for private employers—complaints are handled federally. Consult a wage and hour attorney for guidance.

Q: How long do I have to file a complaint?

A: Deadlines vary by type of claim:

Discrimination Charges:

  • FCHR: 365 days from discriminatory act
  • EEOC: 180-300 days from discriminatory act

Wage and Hour Violations:

  • Generally 2-3 years depending on whether violation was willful

Workers’ Compensation:

  • Report injury to employer within 30 days
  • Petition for benefits generally within 2 years

CRITICAL: Deadlines are strictly enforced. File promptly and consult appropriate professionals immediately.

Q: Can I sue my employer directly for discrimination?

A: Generally, you must first file a charge with FCHR or EEOC before filing a lawsuit. After filing a charge:

  • Agency investigates
  • If reasonable cause is found, agency attempts conciliation
  • If no settlement, you receive “right to sue” letter
  • You can then file lawsuit in court (typically within 90 days of right-to-sue letter for federal claims)

Some exceptions may apply. Consult an employment attorney immediately if considering discrimination action. Do not miss filing deadlines.

Miscellaneous Questions

Q: Does Florida have a non-compete law?

A: Yes. Florida Statutes § 542.335 governs restrictive covenants including non-compete agreements. Generally:

  • Non-competes must be reasonable in time, area, and line of business
  • Must protect legitimate business interests
  • Subject to specific statutory requirements

Non-compete law is complex and fact-specific. Both employers and employees should consult legal counsel regarding non-compete agreements.

Q: Can my employer require me to sign a non-compete agreement?

A: In Florida, employers may generally require non-compete agreements as a condition of employment, subject to legal requirements. However:

  • Agreement must be reasonable
  • Must protect legitimate business interest
  • Different rules may apply for existing vs. new employees
  • Some agreements may be unenforceable

Consult an employment attorney before signing or challenging a non-compete agreement.

Q: What is “whistleblower” protection?

A: Florida and federal laws protect employees who report certain illegal activities. Generally, employers cannot retaliate against employees who:

  • Report violations of law to government agencies
  • Report fraud, safety violations, or other illegal conduct
  • Refuse to participate in illegal activities
  • Testify in legal proceedings

Specific protections depend on what is being reported and to whom. Consult an employment attorney if you plan to report illegal activity or have faced retaliation.

Q: Where can I find Florida’s required workplace posters?

A: Florida required posters are available at:

Federal required posters are available at:

Employers must display current, compliant posters in conspicuous locations accessible to all employees, including remote workers (electronic posting may be acceptable for fully remote workforces—consult legal counsel).

Q: I have a question not answered here. What should I do?

A: For questions not addressed in this FAQ:

For legal questions: Consult an employment attorney licensed in Florida

  • Florida Bar Lawyer Referral: (800) 342-8011

For wage and hour questions: Contact U.S. Department of Labor or wage and hour attorney

  • DOL: 1-866-487-9243

For discrimination questions: Contact FCHR, EEOC, or employment attorney

  • FCHR: (850) 488-7082
  • EEOC: 1-800-669-4000

For workers’ compensation questions: Contact Florida Division of Workers’ Compensation or workers’ comp attorney

  • Division: (850) 413-1601
  • Employee Assistance: (800) 342-1741

For tax questions: Consult CPA, enrolled agent, or tax attorney

  • IRS: 1-800-829-1040

Never rely on general information for important decisions affecting your rights, obligations, or livelihood. Professional guidance is essential.

Others

Texas
Georgia
Tennessee
Nevada
North Carolina

Legal Disclaimer: This guide provides general background information only and does not constitute legal, tax, or professional advice. Employment laws are complex and subject to interpretation. Consult licensed legal counsel and official state agencies for guidance specific to your situation.