Withholding
Withholding requirements
For each employee, complete the RI-W4, State of Rhode Island Division of Taxation Employee’s Withholding Allowance Certificate .
Supplemental rate
5.99%
State Unemployment Insurance (SUI)
Wage base
- Standard wage base: $31,800
- Employers with a tax rate of 9.79% or higher: $33,300
Contributions
- Rates range from 0.9% to 9.4%
- New employers should use a rate of 0.88%
More information
Labor
Minimum wage
$14.00
Termination Pay
If an employee quits or is terminated, they must receive their final wages on the next regular payday.
More information
- Tipped employees: Employers may pay a lower cash wage, but tips must bring total earnings to at least the minimum wage.
- Youth workers (under 18): May be subject to different rules for hours and types of work.
Overtime
- Rhode Island follows federal overtime rules:
- Non-exempt employees must be paid 1.5 times their regular rate for hours worked over 40 hours per week.
Meal and Rest Breaks
- Rhode Island does not require employers to provide meal or rest breaks, but federal law may apply depending on the situation.
Paid Sick Leave
- Under the Healthy and Safe Families and Workplaces Act, most employers must provide paid sick and safe leave:
- Up to 40 hours per year
- Accrual: 1 hour per 35 hours worked
- Applies to employers with 18 or more employees
New Hire Filing
Reporting deadline
Within 14 days of employee hiring, rehiring, or returning to work.
Reporting online
Reporting by mail
Rhode Island New Hire Reporting Directory
P.O. Box 335
Holbrook, MA 02343
New hire reporting form
Child Support
Online payments
More information
Other
New employer registration
Local taxes
N/A
Reciprocal states
N/A
Disability insurance
Temporary Disability Insurance (TDI) is an employee contribution. The taxable wage base is $71,000 and the employee withholding rate is 1.1%.
Helpful links
Last Updated
09/29/2025
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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.
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