Rhode Island Payroll Taxes for Employers (2026): SUTA and State Programs
Last updated: 2026-10-12 · 2026 rates checked against RI Department of Labor & Training's own pages and the other official sources below
Rhode Island employers pay state unemployment tax (SUTA) on the first $30,800 of each employee's wages in 2026, and new employers pay 1.21% — at most $372.68 per employee for the year. Every Rhode Island employer also pays federal Social Security (6.2% up to $184,500), Medicare (1.45%) and FUTA (0.6% on the first $7,000).
What will payroll taxes cost me in Rhode Island?
Enter your headcount and average pay to see the employer's share of Rhode Island and federal payroll taxes for 2026. Change the SUTA rate to the one on your rate notice.
Rhode Island employer payroll tax estimator · 2026
Runs in your browser · nothing is sent anywhere| Tax | Per year |
|---|---|
Rhode Island unemployment (SUTA) 1.21% × first $30,800 per employee | $1,863 |
Federal unemployment (FUTA) 0.6% × first $7,000 after the full state credit | $210 |
Social Security (employer half) 6.2% × first $184,500 | $15,500 |
Medicare (employer half) 1.45% of all wages | $3,625 |
| Total employer taxes | $21,198 |
| Per employee | $4,240 |
Assumes every employee earns the average and works in Rhode Island all year. Workers' comp premiums and benefits are extra — the payroll cost calculator adds them.
Rhode Island unemployment insurance tax (SUTA) in 2026
- 2026 taxable wage base
- $30,800 per employee (15th highest of 51)
- New-employer rate
- 1.21%
- How the new-employer rate works
- 1.00% UI + 0.21% Job Development Fund. $32,300 base for employers at the highest rate.
- Most a new employer pays per employee
- $372.68 (1.21% × $30,800)
- Experience-rated range (2026, as published)
- 0.9% to 9.4%
- 2025 average employer rate
- 2.33% of taxable wages (U.S. DOL)
- Employee contribution
- None — employer-paid only
Register with RI Department of Labor & Training when you first pay wages in Rhode Island; you get an account number for quarterly wage reports and tax payments.
Paid leave, disability and other Rhode Island payroll programs
- Temporary Disability / Caregiver Insurance · employee-paid, withheld by you1.1% of wages up to $100,000
Federal payroll taxes every Rhode Island employer pays
- Social Security: 6.2% from you and 6.2% withheld from the employee, on wages up to $184,500 in 2026.
- Medicare: 1.45% each on all wages; withhold an extra 0.9% (employee only) on wages over $200,000.
- FUTA: 6.0% of the first $7,000 per employee, less up to 5.4% credit for Rhode Island unemployment tax paid on time = 0.6%, or $42 per employee.
- Federal income tax withholding from each paycheck based on the employee's Form W-4.
Next for Rhode Island employers: Rhode Island paycheck calculator (employee withholding) · Rhode Island new hire reporting · Rhode Island payday & final paycheck rules · Rhode Island workers' comp · full payroll cost calculator
Rhode Island payroll tax FAQ
What is the Rhode Island SUTA rate for new employers in 2026?
1.21%. 1.00% UI + 0.21% Job Development Fund. $32,300 base for employers at the highest rate.
What is the Rhode Island SUTA wage base for 2026?
$30,800 per employee. Once an employee's 2026 wages pass that amount, you stop paying Rhode Island unemployment tax on them for the rest of the year. That is the 15th highest wage base of the 50 states and DC (the federal FUTA base is $7,000).
Do employees pay unemployment tax in Rhode Island?
No. In Rhode Island unemployment tax is paid only by the employer; it can't be deducted from pay. Only Alaska, New Jersey and Pennsylvania collect an employee share.
What other payroll taxes do Rhode Island employers pay?
Besides unemployment tax: Temporary Disability / Caregiver Insurance (employee-paid): 1.1% of wages up to $100,000
How much FUTA do Rhode Island employers pay?
0.6% of the first $7,000 of each employee's wages — $42 per employee per year — after the full 5.4% credit for paying Rhode Island unemployment tax on time. Rhode Island is not a credit-reduction state for 2026.
How does my Rhode Island SUTA rate change after the first years?
New employers keep the new-employer rate until they have enough history to be experience-rated (the timing is set by state law). After that, RI Department of Labor & Training assigns a rate each year based on your layoffs and benefit charges; published 2026 rates run from 0.9% to 9.4%. Use the rate on your annual rate notice. The 2025 average employer rate in Rhode Island was 2.33% of taxable wages.
Official Sources
Figures checked against these sources on 2026-10-12Related Resources on This Site
More for your state
- GuideRhode Island small business guide
- Workers' CompRhode Island workers comp requirements
- Business LicenseRhode Island business license requirements
- Resale PermitRhode Island resale certificate & seller's permit
- LLChow to form an LLC in Rhode Island
- FormationRhode Island annual report due date, fee & franchise tax
- Sales TaxRhode Island sales tax rates & rules
- Minimum WageRhode Island minimum wage
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Payroll taxes in other states
All states in one table, plus federal deposit rules and deadlines →
General information, not tax advice. Rates change every year; confirm yours on the notice from RI Department of Labor & Training before filing.