Rhode Island Payroll

Christina Hageny

leads Valor with over a decade
of CPP / PHR professional
experience

Rhode Island Payroll

Christina Hageny

leads Valor with over a decade
of CPP / PHR professional
experience

Paying Employees in Rhode Island

Rhode Island 2021 Minimum Wage: 

  • $11.50 per hour
  • $3.89 per hour for tipped employees

Rhode Island Overtime Rules: 

  • 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek
  • Hours worked on Sundays and holidays must be paid at time and a half

Rhode Island Paystub Requirements:

On every regular payday, an employer must furnish to employees the following:

  • A statement of the hours worked by that employee during the applicable pay period, except for employees described in Rhode Island Stat. 28-12-4.3;
  • A record of all deductions made from that employee’s gross earnings during the pay period together with an explanation of the basis or reason for the deductions; and
  • For employers engaged only in the commercial construction industry, a record of the employee’s hourly regular rate of pay. A “commercial construction industry” includes a business which engages in the doing of work or the furnishing of materials, or both, in the building, erection, alteration, or preparation of an improvement on commercial real property.

How often do you have to pay employees in Rhode Island?

  • Employees must be paid weekly unless they are paid a fixed bi-weekly, semi-monthly, monthly or yearly rate.

When is an employee’s final check due in Rhode Island?

  • Voluntary resignation – wages are due by the next regular payday.
  • Involuntary termination – wages are due by the next regular payday.

Rhode Island Withholding Tax 

Rhode Island Withholding Tax Registration

  • Employers can use the Business Registration to register for withholding and unemployment tax accounts simultaneously.

Wages Subject to Rhode Island Withholding

  • All wages earned within Rhode Island by residents and nonresidents is subject to Rhode Island withholding.  
  • Wages earned by Rhode Island residents in other states is not subject to Rhode Island withholding.

Rhode Island Employee’s Withholding Exemption Certificate

Reciprocity

  • None

Rhode Island Withholding Tax Due Dates

  • Due quarterly on the last day of the month following the quarter end if less than $50 withheld each month
  • Due monthly on the 20th day of the following month if more than $50 but less than $600 withheld each month
  • Due quarterly-monthly within three bank days of the quarter-monthly period (1-7, 8-15, 16-22, 23-EOM) if more than $600 less than $24,000 withheld each month
  • Due daily if $24,000 or more withheld each month
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Rhode Island Unemployment Tax

Rhode Island Unemployment Tax Registration

  • Employers can use the Business Registration to register for withholding and unemployment tax accounts simultaneously.

Rhode Island Unemployment Tax Employer Liabilities

  • New employer rate: 1.06%
  • 2021 Wage Base: $24,600

Rhode Island Unemployment Tax Due Dates

  • Return and payment are due quarterly on the last day of the month following the end of the reporting period

Rhode Island New Hire Reporting

  • Employers can use the Rhode Island New Hire Directory to report new hires online
  • New Hire Reporting Department
    Rhode Island New Hire Directory
    PO Box 485
    Norwell, MA 02061
  • Phone: (888) 870-6461
  • Fax: (888) 430-6907

Rhode Island Child Support

Additional Resources