Payroll Rhode Island, Unique Aspects of Rhode Island Payroll Law and Practice

hode Island State Agency that oversees theinformation can be sent as a W4 or equivalent by
collection and reporting of State income taxesmail, fax or electronically.There is a $20.00 penalty
deducted from payroll checks is:Department offor a late report and $500 for conspiracy in
AdministrationDivision of TaxationOne CapitolRhode Island.The Rhode Island new hire-reporting
HillProvidence, RI 02908-5800(401) 222-3911 Islandagency can be reached at 888-870-6461 or on
allows you to use the Federal W4 Form tothe web at Island does not allow compulsory
calculate state income tax withholding.Not alldirect deposit Rhode Island requires the following
states allow salary reductions made under Sectioninformation on an employee's pay stub:Gross and
125 cafeteria plans or 401(k) to be treated in theNet Earningsstraight time and overtime payhours
same manner as the IRS code allows.In Rhodeworked (nonexempt employees)itemized
Island cafeteria plans are not taxable for incomedeductions (upon request of employee)Rhode
tax calculation; not taxable for unemploymentIsland requires that employee be paid weekly;
insurance purposes. 401(k) plan deferrals are notexcept salaried employees paid at biweekly,
taxable for income taxes; not taxable forsemimonthly, monthly, or annual rate. Rhode
unemployment purposes.In Rhode IslandIsland requires that the lag time between the end
supplemental wages are taxed at a 7% flat rate.of the pay period and the payment of wages to
You must file your Rhode Island state W-2s bythe employee not exceed nine days.Rhode Island
magnetic media if you are have at least 25payroll law requires that involuntarily terminated
employees and are required to file your federalemployees must be paid their final pay by next
W-2s by magnetic media.The Rhode Island Stateregular payday; within 24 hours if employer closes
Unemployment Insurance Agency is:Departmentdown, moves, or merges. Voluntarily terminated
of Labor and Training115 Pontiac Ave.Cranston, RIemployees must be paid their final pay by the
02920(401) 243-9137 State of Rhode Islandnext regular payday. Deceased employee's wages
taxable wage base for unemployment purposes isof $150 must be paid to the surviving spouse,
wages up to $14,000.00. Rhode Island requiresadult children, parents, siblings, or person paying
Magnetic media reporting of quarterly wagefuneral expenses (in that order).Escheat laws in
reporting if the employer has at least 200Rhode Island require that unclaimed wages be paid
employees that they are reporting that quarterover to the state after one year.The employer is
and if at least 20 clients.Unemployment recordsfurther required in Rhode Island to keep a record
must be retained in Rhode Island for a minimumof the wages abandoned and turned over to the
period of four years.This information generallystate for a period of 7 years.Rhode Island payroll
includes: name; social security number; dates oflaw mandates no more than $3.86 may be used
hire, rehire and termination; wages by period;as a tip credit.In Rhode Island the payroll laws
payroll pay periods and pay dates; date andcovering mandatory rest or meal breaks are only
circumstances of termination.The Rhode Islandthat all employees must have 20-minute meal
State Agency charged with enforcing the stateperiod after 6 hours, with some exceptions.Rhode
wage and hour laws is:Department of Labor andIsland statute requires that wage and hour
TrainingDivision of Labor Standards610 Mantonrecords be kept for a period of not less than
Ave.Providence, RI 02909(401) 462-8550three years.These records will normally consist of
minimum wage in Rhode Island is $6.75 perat least the information required under FLSA.The
hour.The general provision in Rhode IslandRhode Island agency charged with enforcing Child
concerning paying overtime in a non-FLSASupport Orders and laws is: Department of
covered employer is one and one half timesAdministrationDivision of Taxation-Child Support
regular rate after 40-hour week. Rhode IslandEnforcement77 Dorance St.Providence, RI
State new hire reporting requirements are that02903(401) 222-3845 Island has the following
every employer must report every new hire andprovisions for child support deductions:When to
rehire.The employer must report the federallystart Withholding?1 week after service.When to
required elements of:Employee's namehealthsend Payment?Within 7 days of Payday.When to
insurancewage withholding addressEmployee'ssend Termination Notice?Within 10 days of
addressEmployee's social securitytermination.Maximum Administrative Fee?$2 per
numberEmployer's nameEmployerspayment.Withholding Limits?Federal Rules under
addressEmployer's Federal Employer IdentificationCCPA.Please note that this article is not updated
Number(EIN) This information must be reportedfor changes that can and will happen from time to
within 14 days of the hiring or rehiring.Thetime.