Payroll Rhode Island Unique Aspects of Rhode Island Payroll Law and Practice
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Payroll in Rhode Island: Key Aspects of State Payroll Law and Practice
Summary:
Navigating payroll in Rhode Island brings unique considerations and regulations. This guide covers essential details, including tax withholding, unemployment insurance, wage and hour laws, and child support withholding.---
Rhode Island Payroll Overview
Tax Withholding and Reporting
The Rhode Island Department of Administration's Division of Taxation oversees state income tax collection from payroll:- Address: One Capitol Hill, Providence, RI 02908-5800
- Phone: (401) 222-3911
- Website: [doa.state.ri.us](http://www.doa.state.ri.us/)
Rhode Island permits the use of the Federal W4 Form for state tax withholding. Salary reductions under Section 125 cafeteria plans and 401(k) are treated as nontaxable for both income tax and unemployment insurance purposes. Supplemental wages are taxed at a flat rate of 7%. For businesses with 25 or more employees required to file federal W-2s by magnetic media, state W-2s must also be filed this way.
Unemployment Insurance Taxes and Reporting
The Rhode Island Department of Labor and Training manages unemployment insurance:- Address: 115 Pontiac Ave., Cranston, RI 02920
- Phone: (401) 243-9137
- Website: [dlt.state.ri.us](http://www.dlt.state.ri.us/)
The taxable wage base for unemployment in Rhode Island is up to $14,000. Employers with 200 or more employees in a quarter must report wages via magnetic media. Unemployment records should be retained for at least four years.
Wage and Hour Laws
The Division of Labor Standards enforces wage and hour laws:- Address: 610 Manton Ave., Providence, RI 02909
- Phone: (401) 462-8550
- Website: [dlt.state.ri.us](http://www.dlt.state.ri.us/)
The state minimum wage is $6.75 per hour, with overtime pay required at one and a half times the regular rate after a 40-hour work week.
New hires and rehires must be reported within 14 days with key employee information. Noncompliance results in penalties.
Pay stubs must include gross and net earnings, straight time and overtime pay, hours worked (for nonexempt employees), and itemized deductions upon request. Employees are typically paid weekly, with variations allowed for salaried staff. Final pay for terminated employees must meet specific timelines based on termination type.
Escheat laws dictate unclaimed wages be turned over to the state after one year, with a seven-year record retention requirement. The tip credit is capped at $3.86. Employees must have a 20-minute meal break after six hours of work, with some exceptions.
Wage and hour records must be kept for a minimum of three years.
Child Support Withholding
Child support orders are enforced by the Division of Taxation-Child Support Enforcement:- Address: 77 Dorance St., Providence, RI 02903
- Phone: (401) 222-3845
- Website: [childsupportliens.com/RI](http://www.childsupportliens.com/RI/index.html)
Withholding is required one week after notice, with payments sent within seven days of payday. Termination notices must be sent within ten days. A $2 maximum administrative fee applies, with federal limits on withholding under CCPA.
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Please note this guide may not reflect recent changes in laws and regulations. Always consult current state resources for the most accurate information.
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