Florida pay stubs: no state income tax, federal taxes only
Florida has no state income tax and no local wage taxes, so a Florida pay stub mostly shows federal withholding. Here is what to include and why it matters.
Last reviewed
Rates on this page are for the 2026 tax year and are reviewed every January.
State income tax
Florida does not tax personal income, so there is no state withholding certificate and no state income tax line on the stub. Employees who move to Florida from a state with an income tax sometimes see their take-home pay rise for exactly this reason.
One caution for employers: if an employee lives in Florida but does some of their work in another state, that other state may expect tax on the wages earned there. Florida's rules do not override another state's.
Other state payroll deductions
Florida has no state disability insurance and no state paid family leave payroll program. The state's reemployment (unemployment) tax is paid by employers, not withheld from wages. So a Florida pay stub has no state-mandated deductions at all.
Local taxes
No Florida city or county taxes wages either. The deductions a Florida employee sees are federal taxes and anything voluntary, such as health premiums, retirement contributions or other benefits the employee signed up for.
Why a clear stub still matters
With fewer lines, it can be tempting to keep Florida payroll records loose. The federal numbers still need to be exact, though, and year-to-date totals drive the Social Security cutoff and the Additional Medicare threshold.
Federal withholding still applies
State rules sit on top of the federal ones, not in place of them. Every Florida paycheck also shows:
- Federal income tax, based on the employee's Form W-4.
- Social Security at 6.2% of wages, up to the annual Social Security wage base.
- Medicare at 1.45% of all wages, plus an additional 0.9% on wages above $200,000 in a calendar year.
Creating a Florida pay stub with PayStubNest
Start a new pay stub, pick Florida, and enter either hours and a rate or a salary. The exact amounts on the stub depend on pay, pay frequency, W-4 choices, deductions and year-to-date totals. PayStubNest calculates all of it automatically: it works out the federal withholding, then keeps the year-to-date columns running across pay periods so each stub picks up where the last one left off. Previewing is free; you pay only for downloads.
Record-keeping tip
Record voluntary deductions in the same place every pay period, and keep the employee's signed authorization for each one. When there are no state lines, those deductions make up most of the difference between gross and net pay. For more, see our guides and the Florida Department of Revenue.