Rhode Island payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in Rhode Island, each with its effective date and the agency page it comes from.
Unemployment insurance
Checked on October 5, 2026.
Income tax withholding
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Rhode Island Division of Taxation (opens in a new tab) | RI Division of Taxation, Withholding Tax (opens in a new tab) | |
| Withholding rates | 3.75% to 5.99% | RI Division of Taxation, 2026 Rhode Island Employer's Income Tax Withholding Tables (PDF) (opens in a new tab) | |
| Supplemental wages | 5.99% optional flat rate | RI Division of Taxation, 2026 Rhode Island Employer's Income Tax Withholding Tables (PDF) (opens in a new tab) | |
| Reciprocity | None | RI Division of Taxation, 2026 Rhode Island Employer's Income Tax Withholding Tables (PDF) (opens in a new tab) | |
| Employee's withholding form | Form RI W-4 | RI Division of Taxation, Form RI W-4 (2026, PDF) (opens in a new tab) | |
| Local income taxes | No | R.I. Constitution, Article XIII (Home Rule for Cities and Towns), Section 5 (Justia) (opens in a new tab) |
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $16.00 | DLT Labor Standards, Minimum Wage (opens in a new tab) | |
| Next change | $17.00 | DLT Labor Standards, Minimum Wage (opens in a new tab) | |
| Tipped employees, cash wage | $3.89 | DLT Labor Standards, Minimum Wage (opens in a new tab) | |
| Rises with inflation | No | DLT Labor Standards, Minimum Wage (opens in a new tab) | |
| Local rates | None: municipalities may not set a minimum wage other than the state or federal one (R.I. Gen. Laws 28-12-25). | R.I. Gen. Laws 28-12-25, Uniformity (2025 Rhode Island General Laws, Justia) (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
Temporary Disability Insurance and Temporary Caregiver Insurance (TDI/TCI)
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | Department of Labor and Training (DLT) (opens in a new tab) | DLT, TDI / TCI For Employers (opens in a new tab) | |
| Status | Contributing | DLT, TDI / TCI For Employers (opens in a new tab) | |
| Total rate | 1.1% | DLT Employer Tax Unit (information effective for calendar year 2026) (opens in a new tab) | |
| Employee share | 1.1% | DLT, TDI / TCI For Employers (opens in a new tab) | |
| Employer share | None | DLT, TDI / TCI For Employers (opens in a new tab) | |
| Wage cap | $100,000 | DLT Employer Tax Unit (information effective for calendar year 2026) (opens in a new tab) | |
| Small employers | None | DLT, TDI / TCI For Employers (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employee | DLT Division of Workers' Compensation, For Employers (opens in a new tab) | |
| State fund | None; private insurers | DLT Division of Workers' Compensation, For Employers (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in Rhode Island
Employer taxes and contributions on one employee's pay in Rhode Island, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $218.31
- First check of the year
- Cost per check
- $2,526.00
- Pay included, first check
- Cost per year
- $65,004.68
- Pay included
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Rhode Island unemployment | 1.21% on the first $30,8001.00% plus the 0.21% Job Development Assessment (1.21% in all) until the employer has three experience years | $27.92None after check 14 | $372.68 | DLT, 2026 UI and TDI Quick Reference (effective July 1, 2026, PDF) (opens in a new tab); DLT Employer Tax Unit (information effective for calendar year 2026) (opens in a new tab) |
| Employer taxes and contributions | $218.31 | $5,004.68 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,526.00 | $65,004.68 |
Checked on October 5, 2026. Paid by employees alone, so left out: Temporary Disability Insurance and Temporary Caregiver Insurance (TDI/TCI). Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
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Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- DLT Employer Tax Unit (information effective for calendar year 2026) (opens in a new tab)
- R.I. Gen. Laws 28-43-7, Taxable wage base (2025 Rhode Island General Laws, Justia) (opens in a new tab)
- DLT, 2026 UI and TDI Quick Reference (effective July 1, 2026, PDF) (opens in a new tab)
- 260-RICR-40-05-1, Unemployment and Temporary Disability Insurance (PDF) (opens in a new tab)
- DLT Employer Tax Unit, Experience Rating (opens in a new tab)
- DLT, Frequently Asked Employer Tax Questions (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions (opens in a new tab)
- RI Division of Taxation, Withholding Tax (opens in a new tab)
- RI Division of Taxation, 2026 Rhode Island Employer's Income Tax Withholding Tables (PDF) (opens in a new tab)
- RI Division of Taxation, Form RI W-4 (2026, PDF) (opens in a new tab)
- R.I. Constitution, Article XIII (Home Rule for Cities and Towns), Section 5 (Justia) (opens in a new tab)
- DLT Labor Standards, Minimum Wage (opens in a new tab)
- R.I. Gen. Laws 28-12-25, Uniformity (2025 Rhode Island General Laws, Justia) (opens in a new tab)
- DLT, TDI / TCI For Employers (opens in a new tab)
- DLT Division of Workers' Compensation, For Employers (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.