Rhode Island Payroll Tax and Labor Laws

Get your Rhode Island State Tax ID Numbers 

Click HERE to obtain State Tax ID and State Unemployment Tax ID

Rhode Island Wage and Hour Laws 

Minimum Wage 

Rhode Island’s minimum wage rate is currently $14.00 per hour. It will increase to $15 per hour on January 1, 2025.  

Overtime 

Rhode Island’s overtime law requires employers to pay non-exempt employees one and one-half their regular rate of pay for hours worked over 40 in a workweek.  

Generally, work performed on Sundays and holidays must also be paid at a rate of one and one-half times the employee’s regular rate of pay. Learn more HERE.  

Pay Frequency 

Rhode Island’s pay frequency law requires employers to pay non-exempt employees weekly on regular, established paydays within nine days of the end of the payroll period. Employees whose compensation is fixed at a biweekly, semi-monthly, monthly or yearly rate may be paid at those frequencies.  

For more information on Rhode Island’s wage laws including exemptions and special exceptions, please click HERE.   

Rhode Island Unemployment

Taxable Wage Base ($000s):                                29,200  (except those in high tax group whose wage base is $30,700)  

New Employer Rate (% Taxable Wages):            0.79%  

Employee Tax Rate (% Taxable Wages):             None  

Rhode Island Income Tax Withholding 

If a Rhode Island resident is subject to withholding in another state, the amount of that withholding may be used as a credit against their Rhode Island tax liability. As a convenience to Rhode Island residents working out of state, employers in other states may opt to withhold Rhode Island taxes.  

Rhode Island State Resources 

Rhode Island Division of Taxation  

Rhode Island Department of Labor and Training  

Rhode Island Workers Compensation  

SurePayroll, Inc. and its subsidiaries assume no liability and make no warranties on or for the information contained on these state payroll pages. The information presented is intended for reference only and is neither tax nor legal advice. Consult a professional tax, legal or other advisor to verify this information and determine if and/or how it may apply to your particular situation.  

This website contains articles posted for informational and educational value. SurePayroll is not responsible for information contained within any of these materials. Any opinions expressed within materials are not necessarily the opinion of, or supported by, SurePayroll. The information in these materials should not be considered legal or accounting advice, and it should not substitute for legal, accounting, and other professional advice where the facts and circumstances warrant. If you require legal or accounting advice or need other professional assistance, you should always consult your licensed attorney, accountant or other tax professional to discuss your particular facts, circumstances and business needs.  

Revised 1/1/2024