Rhode Island State Tax Information

Withholding Requirements:

  • Register as employer by filing Form BAR (Business Application Registration) or click here
  • Employee Withholding Allowance Certificate:  RI-W4
  • Withholding Method = formula
  • Supplemental Rate = Withhold at 5.99%

Local Taxes:

None

State Unemployment Insurance (SUI):

Reserve ratio formula

Effective for 2019, the standard wage base is $23,600, the modified wage base is $25,100

The tax rate for experienced employers is determined by schedule G
The tax rate for New Employers is 1.71% for 2019
All above rates do not include Job Development Assessment of .21% or .08% adjustment for 2019

This is an employer paid payroll tax

State Disability Insurance (SDI):

Wage base $71,000 for 2019, up from $69,300 for and $68,100 for 2018

Withholding rate is 1.1% for 2019, unchanged from 2018

State Labor Laws:

Minimum Wage - $10.50 effective 1/1/19

Termination Pay - Fired/Quit - next regular payday.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 14 days on Form W-4 (or equivalent), Internet or paper list to:

Rhode Island New Hire Reporting Directory

PO Box 335
Holbrook, MA 02343
Phone: 888-870-6461
Fax: 888-430-6907

Report online

Remit Withholding for Child Support to:

Bureau of Family Support
Department of Human Services

77 Dorance Street
Providence, RI 02903
Phone: 401-458-4450

For more information click here

Reciprocal States:

None