How do to payroll for a small business in Florida?

It depends on the size or your business and your business address.

Get a copy of IRS Pub 15 from the IRS website. It will tell you everything that you need to know about payroll taxes. Then go here for information on FL unemployment taxes: http://dor.myflorida.com/dor/eservices/apps/filepa...

More than likely you'll learn enough that you'll want to consider using a payroll service to handle the scat-work for you. Payroll is a major pain in the backside.

You would also need to deduct for federal and state income taxes. As for social security, the rate is 6.2% (of up to $90,000 for the year) and for Medicare the rate is 1.45% (the amount is unlimited for the year) and these comprise the FICA taxes. The tax rate for unemployment will be determined once you start your business as it fluctuates depending on the amount of your turn-over. You can start with a rate of 3.1% (that is what the rate is for the company I work for) but again the rate can be lower or higher depending on many factors, you will need to take that up with your tax person. There is also state disability which I am not sure how much the rate is but I think it is close to Medicare's amount. Finally you don't tax for worker's compensation insurance as this is calculated into the amount you are willing to pay employees - depends on the rate that you are charged and in trying to keep your costs down. You will also have to take into account general liability insurance for the protection of the company and anyone - not your employee - getting hurt at the office/store.