| The Rhode Island State Agency that oversees | | | | within 14 days of the hiring or rehiring. |
| the collection and reporting of State income taxes | | | | The information can be sent as a W4 or |
| deducted from payroll checks is:Department of | | | | equivalent by mail, fax or electronically. |
| Administration | | | | There is a $20.00 penalty for a late report and |
| Division of Taxation | | | | $500 for conspiracy in Rhode Island.The Rhode |
| One Capitol Hill | | | | Island new hire-reporting agency can be reached |
| Providence, RI 02908-5800 | | | | at 888-870-6461 or on the web at Island does |
| (401) 222-3911 | | | | not allow compulsory direct depositRhode Island |
| Island allows you to use the Federal W4 Form to | | | | requires the following information on an |
| calculate state income tax withholding.Not all | | | | employee's pay stub:Gross and Net Earnings |
| states allow salary reductions made under Section | | | | straight time and overtime pay |
| 125 cafeteria plans or 401(k) to be treated in the | | | | hours worked (nonexempt employees) |
| same manner as the IRS code allows. In Rhode | | | | itemized deductions (upon request of |
| Island cafeteria plans are not taxable for income | | | | employee)Rhode Island requires that employee be |
| tax calculation; not taxable for unemployment | | | | paid weekly; except salaried employees paid at |
| insurance purposes. 401(k) plan deferrals are not | | | | biweekly, semimonthly, monthly, or annual |
| taxable for income taxes; not taxable for | | | | rate.Rhode Island requires that the lag time |
| unemployment purposes.In Rhode Island | | | | between the end of the pay period and the |
| supplemental wages are taxed at a 7% flat | | | | payment of wages to the employee not exceed |
| rate.You must file your Rhode Island state W-2s | | | | nine days.Rhode Island payroll law requires that |
| by magnetic media if you are have at least 25 | | | | involuntarily terminated employees must be paid |
| employees and are required to file your federal | | | | their final pay by next regular payday; within 24 |
| W-2s by magnetic media.The Rhode Island State | | | | hours if employer closes down, moves, or |
| Unemployment Insurance Agency is:Department | | | | merges. Voluntarily terminated employees must |
| of Labor and Training | | | | be paid their final pay by the next regular |
| 115 Pontiac Ave. | | | | payday.Deceased employee's wages of $150 |
| Cranston, RI 02920 | | | | must be paid to the surviving spouse, adult |
| (401) 243-9137 | | | | children, parents, siblings, or person paying funeral |
| State of Rhode Island taxable wage base for | | | | expenses (in that order).Escheat laws in Rhode |
| unemployment purposes is wages up to | | | | Island require that unclaimed wages be paid over |
| $14,000.00.Rhode Island requires Magnetic media | | | | to the state after one year.The employer is |
| reporting of quarterly wage reporting if the | | | | further required in Rhode Island to keep a record |
| employer has at least 200 employees that they | | | | of the wages abandoned and turned over to the |
| are reporting that quarter and if at least 20 | | | | state for a period of 7 years.Rhode Island payroll |
| clients.Unemployment records must be retained in | | | | law mandates no more than $3.86 may be used |
| Rhode Island for a minimum period of four years. | | | | as a tip credit.In Rhode Island the payroll laws |
| This information generally includes: name; social | | | | covering mandatory rest or meal breaks are only |
| security number; dates of hire, rehire and | | | | that all employees must have 20-minute meal |
| termination; wages by period; payroll pay periods | | | | period after 6 hours, with some exceptions.Rhode |
| and pay dates; date and circumstances of | | | | Island statute requires that wage and hour |
| termination.The Rhode Island State Agency | | | | records be kept for a period of not less than |
| charged with enforcing the state wage and hour | | | | three years. These records will normally consist of |
| laws is:Department of Labor and Training | | | | at least the information required under FLSA.The |
| Division of Labor Standards | | | | Rhode Island agency charged with enforcing Child |
| 610 Manton Ave. | | | | Support Orders and laws is:Department of |
| Providence, RI 02909 | | | | Administration |
| (401) 462-8550 | | | | Division of Taxation-Child Support Enforcement |
| minimum wage in Rhode Island is $6.75 per | | | | 77 Dorance St. |
| hour.The general provision in Rhode Island | | | | Providence, RI 02903 |
| concerning paying overtime in a non-FLSA | | | | (401) 222-3845 |
| covered employer is one and one half times | | | | Island has the following provisions for child |
| regular rate after 40-hour week.Rhode Island | | | | support deductions:When to start Withholding? 1 |
| State new hire reporting requirements are that | | | | week after service. |
| every employer must report every new hire and | | | | When to send Payment? Within 7 days of |
| rehire. The employer must report the federally | | | | Payday. |
| required elements of:Employee's name | | | | When to send Termination Notice? Within 10 |
| health insurance | | | | days of termination. |
| wage withholding address | | | | Maximum Administrative Fee? $2 per payment. |
| Employee's address | | | | Withholding Limits? Federal Rules under CCPA. |
| Employee's social security number | | | | Please note that this article is not updated for |
| Employer's name | | | | changes that can and will happen from time to |
| Employers address | | | | time.Charles J. Read, CPA has been in the payroll, |
| Employer's Federal Employer Identification | | | | accounting and tax business for 30 years, the last |
| Number (EIN) This information must be reported | | | | fifteen in private practice. Mr. |