How many employees before Florida requires workers comp

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The short answer

In Florida, workers' compensation insurance becomes mandatory at 4 or more employees for most businesses. For construction businesses, the threshold is much lower: 1 or more employees. This comes from the Florida CFO's Division of Workers' Compensation.

Non-construction: required at 4+ employees
Construction: required at 1+ employees

Source: Florida CFO — Division of Workers' Compensation.

Why construction is different

The material we have does not explain every detail behind this split — only that construction businesses face the lower 1-employee threshold while everyone else uses 4. If your business is a mix (for example, part construction, part retail), or if you have corporate officers who may or may not count as employees, that depends on facts specific to your business. Check with the office linked above or a Florida CPA before deciding you're exempt.

What else changes once you have employees

Hiring employees in Florida usually triggers more than workers' comp. Based on what we have:

Reemployment tax (RT-6) — due quarterly: April 30, July 31, October 31, and January 31. Source: Florida Department of Revenue — reemployment tax.
Sunbiz annual report — due by May 1 each year regardless of employee count, with a $400 late fee after that date. Source: Florida Division of Corporations (Sunbiz).
Local business tax receipt — expires and generally must be renewed by September 30 in most counties and cities, per Fla. Stat. 205.053. Source: Fla. Stat. 205.053.
Sales tax — if you sell taxable goods or services, returns are due on the 1st and late after the 20th of the following month; how often you file depends on how much tax you collect per year. Source: Florida Department of Revenue — sales and use tax.

What's still unknown

We don't know your specific industry license requirements — those renew on their own cycle through the DBPR (MyFloridaLicense). We also don't know your current beneficial ownership (BOI) reporting status: as of FinCEN's March 2025 interim final rule, U.S.-formed companies are exempt, but this rule has changed more than once — confirm current status at FinCEN BOI.

A caution

Compliance Calendar FL is not legal or tax advice and can be wrong. Confirm each deadline at the linked office, and ask a Florida CPA about anything that depends on your numbers.

Compliance Calendar FL computes deadlines from public rules and the answers you give; rules change and your situation may differ. It is not legal, tax or accounting advice. Confirm every date with the office that sets it (sunbiz.org, floridarevenue.com, your county tax collector) or a Florida CPA. Nothing you enter is stored.

What to do next

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