IRS INCREASES STANDARD MILEAGE RATE TO 76 CENTS PER MILE EFFECTIVE JULY 1ST 

Due to the rising cost of gas, the Internal Revenue Service is increasing the standard mileage rate by 3.5 cents for the second half of 2026. Effective July 1, 2026, the standard mileage rate is 76 cents per mile for all business miles.

Businesses who reimburse their employees for company miles driven on the employee’s car should make a note of this change.

WORK HOURS FOR TEENS WHEN SCHOOL STARTS 

When summer is over and school starts again, work rules get stricter for employees under 18 years old. Here is what you need to know if your business has employees under 18.

During the school year, 14- and 15-year-olds:

  • Cannot work during school hours.
  • Can work up to 15 hours per week and up to 6 days in a row.
  • Can only work 3 hours a day on school days when there is school the next day.
  • Can work 8 hours on Fridays, Saturdays, Sundays, and non-school days when there is no school the next day.
  • Must take a 30-minute break after 4 hours of work. The break can be unpaid.
  • Can work until 7:00 pm on school days when there is school the next day.
  • Can work until 9:00 pm on Fridays, Saturdays, Sundays, and non-school days where there is no school the next day.

During the school year, 16- and 17-year-olds:

  • Cannot work during school hours unless they have a waiver, have graduated or have their GED, or are home schooled or virtually schooled.
  • Can work 30 hours a week.
  • Can work 40 hours a week if their parents or school superintendent sign a waiver.
  • Can work 8 hours a day when school is scheduled for the following day. On Sundays and holidays, they can work more than 8 hours a day even if school is the next day.
  • Can work more than 8 hours a day if there is no school the following day.
  • Must take a 30-minute break every 4 hours when working an 8-hour shift.
  • Cannot work before 6:30 am or after 11:00 pm when school is scheduled for the following day.

 Year-round requirements for employees under the age of 18:

  • All employees must be paid at least the Florida minimum wage. As of the date of this newsletter, the Florida minimum wage is $14 an hour, with a minimum cash wage for tipped employees of $10.98 per hour. Please note: The Florida minimum wage will increase to $15 on September 30, 2026.
  • Businesses with employees under 18 must post a Child Labor poster at their workplace and keep a copy of the employee’s driver’s license or birth certificate as proof of their age. FUBA members can email us at fuba@fuba.org to request a free child labor poster.
  • Certain jobs are prohibited year-round for employees under 18. Please refer to the Child Labor poster for more details.

RESTAURANTS MUST NOW DISCLOSE AUTOMATIC GRATUITIES AND OTHER SERVICE CHARGES TO CUSTOMERS 

Effective July 1, 2026, Florida restaurants must disclose all “operations charges” that it charges to customers. This includes all automatic fees and charges that a customer is required to pay in addition to the cost of the food or beverage purchased, such as service charges, automatic gratuities, credit card surcharges, and delivery fees.

Restaurants that impose these “operations charges” must disclose the amount or percentage of the charge as well as the reason for the charge on all menus, written contracts, and websites or mobile apps where food and drink orders are placed.

The notice must be in a font that is at least as big as the font used for menu item descriptions or the provisions of the written contract. If the restaurant does not provide menus, table service, or written contracts for banquet, catering, or event services, the operations charge notice must be clearly readable on a menu board or sign at each register where customers pay.

There must also be a notice on the front of the customer’s bill that an operations charge is included and how much it is. The notice must clearly state the percentage or amount of the operations charge.

Each copy of a receipt that a customer receives must contain separate lines for gratuity, any operations charge, and sales tax so that it is clear to the customer what is being charged. If the operations charge includes an automatic gratuity, it must be separately stated on the receipt.

For more information, restaurants can contact the Florida Department of Business & Professional Regulation at 850-487-1395 or dhr.info@myfloridalicense.com.

NEW LAW REQUIRES CONTRACTORS TO COMPENSATE SUBCONTRACTORS AND SUPPLIERS

Under a new law effective July 1, 2026, licensed contractors are required to compensate subcontractors and suppliers for services, labor, or materials within 45 days after receiving payment or in accordance with the terms of the contract, unless there is a bona fide dispute regarding the amount due.

Licensed contractors who knowingly or willfully violate this requirement are subject to disciplinary proceedings by the Florida Construction Industry Licensing Board under the Florida Department of Business and Professional Regulation.