Rhode Island payroll taxes
Every tax withheld from a Rhode Island paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: dlt.ri.gov, taxfoundation.org, oregon.gov.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| Rhode Island SUTA | — | 1.21% (new) | $30,800 |
| Temporary Disability Insurance / Temporary Caregiver Insurance | 1.1% | — | $100,000 |
| Job Development Assessment | — | 0.21% | No limit |
| Rhode Island income tax | 3.75%–5.99% | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
State unemployment insurance
Rhode Island charges new employers 1.21% on the first $30,800 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 0.9% to 9.4%. Schedule F. Two-tier wage base: $30,800 for most employers and $32,300 for employers at the highest rate.
Job Development Assessment 0.21%, included in the rates. TDI is 1.1% employee-paid on up to $100,000 (separate disability program).
Register and file with the Rhode Island unemployment tax agency.
Paid leave and disability programs
- Temporary Disability Insurance / Temporary Caregiver Insurance: employees pay 1.1% on wages up to $100,000 (maximum $1,100.00 a year). Employee-paid 1.1% (down from 1.3% in 2025) on first $100,000 in 2026; includes TCI (paid family leave).
- Job Development Assessment: no employee share, employers pay 0.21%. Employer 0.21% collected with UI on the UI taxable wage base (UI rates reduced to offset). Cap follows RI UI base; left null here.
Income tax withholding
Rhode Island has a graduated income tax with 3 brackets, from 3.75% up to 5.99% on taxable income over $186,450 for single filers.
Frequently asked questions
- What payroll taxes do employers pay in Rhode Island?
- Social Security, Medicare, federal unemployment (FUTA) and Rhode Island unemployment insurance (SUTA), plus Job Development Assessment.
- What is the Rhode Island SUTA wage base for 2026?
- $30,800 per employee.
- Does Rhode Island require state income tax withholding?
- Yes. Employers withhold Rhode Island income tax based on the employee's state withholding certificate or federal W-4.