By Steven C. Fraser, Esq. | FL Bar No. 625825 | DC Bar No. 460026

On August 24, 2026, the Florida Department of Revenue moved reemployment tax filing and payment to a new eFile and Pay system. The Department followed with Tax Information Publication No. 2673B-01, issued September 10, 2026, telling employers what changes and when. For most Florida employers, the first real contact with the new system will be the third-quarter Employer's Quarterly Report (Form RT-6), which is due October 31, 2026.

Nothing about the tax itself has changed. What has changed is the front door, and several habits that have worked for years will now fail without warning. This is the short version of what the Department says, with the dates that matter.

The dates

What stops working

Your bookmark. Bookmarks pointing at the old site cannot be used to file or pay. The file and pay buttons on the old site are inactive. Employers reach the new system at floridarevenue.com/taxes/filepay, then select Reemployment Tax: Employers, Agents, and Employee Leasing under the eFile and Pay Taxes and Fees section.

Your saved credentials. Login credentials saved in the old system do not transfer. You have to enter them manually. If your browser has been filling in the User ID and password for you, retrieve that information now and store it somewhere secure, so it is in hand on filing day rather than discovered to be missing on October 30.

Your access to old records after September 30. If you want copies of historical filings and payment records, retrieve them from the old site before it closes. After September 30 they will not be there. The Department's notice is explicit on this point, and it is the one item on the list that cannot be fixed later.

What still works

Your login. Employers use their current login credentials. Depending on how you access the system, that is either your User ID and password, or your reemployment tax (RT) number together with your federal employer identification number (FEIN) or individual taxpayer identification number (ITIN).

Your file format. The Department states that the file structure used to submit returns will not change when you move from the old system to the new one, so import-based filing should carry over.

Password retrieval. Employers enrolled in eServices who cannot find their User ID and password can retrieve them through the Department's self-service Password Retrieval Portal at taxapps.floridarevenue.com/PortalPasswordRetrieval. Do this in September, not October.

Two things the Department flags in its training materials

The Department has published step-by-step user guides and videos at floridarevenue.com/taxes/filepayinfo. It specifically asks employers to review the calculation field and the required check boxes that concern out-of-state wages and installment plans. Those are the two areas where a return that looks complete can still be filed wrong, so if either applies to your business, watch that part of the training before you file, not after.

A practical plan

  1. Now: retrieve your login information and confirm you can actually sign in to the new system. Do not wait for the RT-6 to find out that the credentials fail.
  2. Before September 30: download every historical record you may need from the old site.
  3. Early October: file and pay the third-quarter RT-6 as early as you can. The Department strongly encourages this, and it is sound advice: filing early gives you time to learn the new system, and it keeps you out of the October 15 to 20 and October 26 to 31 rush.
  4. If you use a payroll provider, accountant, or agent: confirm in writing that they have migrated to the new system and can file for you. Do not assume they have.
  5. If you have a late or amended return outstanding: those are already being filed on the new system, so there is no reason to wait for the quarterly cycle.

Why this is worth an article

A system migration is not a legal event, and I would not dress it up as one. But the cost of getting it wrong is the ordinary cost of a missed filing: a late report, a late payment, and the notices, penalties, and interest that follow. Employers who are already behind on payroll-related taxes have the least room for that kind of error, and the ones most likely to be caught by an old bookmark are the ones who have not opened the portal in months.

If a reemployment tax problem has already turned into a notice, an assessment, or a collection issue, that is a different conversation, and it should be handled in writing with the Department. For general questions about the new system, the Department takes written inquiries by email at the Taxpayer Services address printed in its publication, and its subscriber service at floridarevenue.com/dor/subscribe sends due-date reminders and new tax publications by email.

Source: Florida Department of Revenue, Tax Information Publication No. 2673B-01, "New eFile and Pay System for Reemployment Tax: What Florida Employers Need To Know," issued September 10, 2026.


Steven C. Fraser is admitted in the District of Columbia (1998) and Florida (2003) and practices in bankruptcy, tax controversy, consumer protection, and related litigation. This article summarizes a public agency notice and general filing logistics. It is not legal or tax advice, and it is not an opinion on any particular employer's obligations.