Line 1 of Florida Form RT-6: incorrect number of employees
This article explains why Florida Form RT-6 (formerly UCT-6) form can show an unexpected number of employees.
You're a Florida-based employer who is required to file Form RT-6.
You'll understand how the employee count on line 1 of Form RT-6 is evaluated.
Why does the number of employees reported on my Form RT-6 line 1 appear to be wrong?
The employee count on line 1 does not represent the total number of employees who were paid during the quarter. Rather, it shows the number of employees who were paid for the pay period that includes the specific date of the 12th day of the 3rd month of the quarter. For the 1st quarter, the pay period would include March 12; for the 2nd quarter, it would include June 12; for the 3rd quarter, it would include September 12; and for the 4th quarter, it would include December 12. (In rare instances, the employee count may be incorrect due to an error.)
Example: You have only one employee who was paid on September 10 for the pay period of August 1-31. Because there was no pay period that included September 12, the number of employees reported on line 1 is 0. You must have a pay period that includes the 12th day of the 3rd month of the quarter to be reported on line 1.
FL RT-6 Form