Rhode Island Paystub Requirements and Labor Laws 2025
Before issuing pay stubs to employees and contractors in Rhode Island, it's crucial to understand the pertinent laws and regulations governing payroll operations.
This Guide offers insights into the legal framework that employers must adhere to when managing payroll and distributing pay stubs in the state, with a focus on Rhode Island paystub requirements.
Pay stub regulations in Rhode Island
1. Are pay stubs required by law in Rhode Island?
Employers in Rhode Island must provide their employees with pay stubs every payday.
2. How often do you need a pay stub in Rhode Island?
You will need to pay your employees at least weekly or semimonthly (upon approval from the Department of Labor and Training). As pay stubs are mandatory in Rhode Island, you will need to provide pay stubs every time you pay your employees.
3. What information can be included on a pay stub in Rhode Island?
The following information can be included in employee pay stubs:
- Employee information such as name, last 4 digits of social security number, and address
- Employer information such as name, employer identification number (EIN), and address
- Pay period
- Gross earnings before deductions
- Taxes withheld
- Employee contributions
4. Does Rhode Island have a state income tax?
Yes, state income taxes are applicable to employees in the state of Rhode Island
5. Are there any other taxes applicable to Rhode Island?
No. There are no local taxes in addition to federal and state income taxes applicable to employees in the state of Rhode Island.
Information needed to generate pay stubs
To provide employees with accurate pay stubs, the information below is required.
- Employee's exemption status from state withholding
- Employee's applicable status for SDI
- Information such as total allowances and additional state withholding.
Rhode Island wage and hour laws
In Rhode Island, employers must comply with wage and hour laws, mandating the provision of minimum wage, overtime pay, meal and rest breaks, as well as accrued paid time-off benefits to non-exempt employees.
Legal regulations cover the following aspects:
Rhode Island Minimum Wage
Rhode Island enforces a minimum wage requirement for employees, necessitating that employers abide by this standard by ensuring they pay their workers at least the designated minimum wage.
As of 2024, the minimum wage in Rhode Island stands at $14.00 per hour, with an increase to $15.00 per hour effective January 1, 2025, as mandated by state regulations.
Overtime Pay
Employees are entitled to receive compensation at one and a half times their regular rate of pay for any hours worked beyond the standard 40-hour workweek in Rhode Island.
Meal breaks
In Rhode Island, employees working six-hour shifts are entitled to a twenty-minute meal period, while those on eight-hour shifts must receive a thirty-minute meal break. The break may be unpaid if the employee is relieved of all duties during that time.
Rest breaks
Employers in Rhode Island are not required to provide rest breaks for their employees.
Paid time off and leave
In Rhode Island, employers are obligated to provide employees with a variety of leave benefits, including both mandatory and optional types.
| Required Leave | Non-Required leave |
|---|---|
| Unpaid | Paid or Unpaid |
| The Family and Medical Leave Act (FMLA) is a federal statute permitting eligible employees to take up to 12 weeks of unpaid leave. | Vacation leave |
| Jury Duty leave | Bereavement leave |
| Military leave | Voting leave |
| Family military leave | |
| Witness leave | |
| Crime Victim |
Rhode Island state payroll taxes 2025
- Rhode Island State Personal Income Tax(PIT)
- Rhode Island State Unemployment Insurance (SUI)
- Rhode Island Temporary Disability Insurance (TDI)
Rhode Island State Personal Income Tax(PIT)
Rhode Island state tax system includes three brackets (3.75%, 4.75%, 5.99%) for the tax year 2024, which are determined by an individual's income level and filing status, including Single, Married Filing Jointly, Married Filing Separately, and Head of Household.
Rhode Island State Unemployment Insurance (SUI)
The State Unemployment Tax Act (SUTA) was established to aid individuals facing unemployment by granting them access to unemployment benefits. This program enables states to gather funds, which are subsequently utilized to manage and distribute unemployment insurance benefits to those who are unemployed.
In 2025, Rhode Island’s unemployment insurance (UI) taxable wage base will increase to $29,800, marking a $600 or 2.1% rise from the 2024 level. Employers in the highest tax bracket will see a higher wage base of $31,300. This adjustment reflects 46.5% of the average annual wage of taxable workers under the Employment Security Act. For 2025, the UI Tax Schedule G will remain active, with rates ranging from 1.1% to 9.7%. However, these rates will be reduced by 0.21% to account for the Job Development Assessment.
New employers in 2025 will begin with a rate of 1.21%, also lowered by 0.21% for the same Job Development Assessment.
Rhode Island Temporary Disability Insurance (TDI)
In 2025, Rhode Island’s TDI taxable wage base will rise to $89,200, an increase of $2,200, or 2.5%, from the previous year. In 2025, Rhode Island’s TDI taxable wage base will rise to $89,200, an increase of $2,200, or 2.5%, from the previous year.
- The contribution rate for TDI will also increase to 1.3%, up from 1.2% in 2024. This means the maximum TDI contribution for 2025 will be $1,159.60, an increase of $115.60 or about $2.22 weekly compared to 2024’s maximum contribution of $1,044.
- For someone working full time at the minimum wage of $15 per hour, the total TDI contribution in 2025 will be $405.60, or $7.80 each week
Rhode Island tax filing 2025
- Report of New hire Employees
- Report of New hire Independent Contractors
- Personal income tax filing
- Filing a Quarterly tax and wage Report (form TX-17 )
Report of New hire Employees
Employers in Rhode Island are required to notify the Rhode Island New Hire Reporting Center within 14 days of a new employee's start date by submitting Form W-4.
How to report employees' new hire in Rhode Island ?
You can use any of the following options to report new hiring.
| Online | Fax | |
|---|---|---|
| Employees New Hire Report | Address Information: Rhode Island New Hire Reporting Directory P.O. Box 485 Norwell, MA 2061 Public Phone:888-870-6461 Extension:200 Email: contact@ri-newhire.com | Fax 1: 888-430-6907 |
Report of New hire Independent Contractors
In Rhode Island, employers are not Required to report new independent contractors.
Personal income tax filing
Rhode Island income tax returns will be considered timely filed if they are postmarked by Tuesday, April 15, 2025. This applies to both nonresidents and part-year residents filing the RI-1040NR form, as well as full-year residents submitting the regular RI-1040 form.
Filing a Quarterly tax and wage Report (form TX-17 )
Rhode Island employers who are obligated to pay both Unemployment Insurance (UI) and Temporary Disability Insurance for their employees submit a quarterly wage report.
| For Wages Paid During | Due Date |
|---|---|
| Quarter 1(January - March) | April 30 |
| Quarter 2(April - June) | July 31 |
| Quarter 3(July - September) | October 31 |
| Quarter 4(October - December) | January 31 |
Have all the information handy?
With SecurePayStubs, you can calculate accurate federal and Rhode Island state taxes for your employees and generate pay stubs securely.
Processing payroll manually is complex
As a business owner who runs payroll manually, you will need to keep up with ever-changing payroll laws. You already have a lot on your plate and you might not want to get into the complex process of pay stub generation.
Employ SecurePayStubs, a reliable paystub generator to quickly produce pay stubs for employees and independent contractors. Ensure precise calculations for both federal and state taxes in Rhode Island, all completed in less than 2 minutes.
Enter the basic employee and employer information, select a pay stub template for free, and let SecurePayStubs calculate the applicable payroll taxes accurately.
Spend less time generating pay stubs and more on your business growth.
This article has been updated from its original publication date of February 14, 2025.