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Rhode Island has mandatory TDI/TCI (employee-funded), one of the highest SUI wage bases in the US ($87,000), paid sick leave, and a minimum wage increasing to $15.00 in 2025. Rippling handles RI Division of Taxation, RIDLT, and TDI/TCI filings.
Rhode Island is a small Northeastern state with strengths in financial services, healthcare, education (Brown University, RISD), defense (Naval Station Newport), and manufacturing. RI payroll is defined by mandatory TDI/TCI (employee-funded), a very high SUI wage base ($87,000), a progressive income tax (top 5.99%), and paid sick leave law. Minimum wage increases to $15.00 in January 2025. Providence is the primary employer market.
Rippling’s Rhode Island payroll module provides:
| Contribution | Rate | Notes |
|---|---|---|
| FUTA | 6.0% (net 0.6%) | After SUTA credit; first $7,000 |
| RI SUI (RIDLT) | New employer 1.17% | On first $87,000 of wages (2024) |
| Social Security | 6.2% | Up to $168,600 (2024) |
| Medicare | 1.45% | No wage base limit |
| Workers’ Compensation | Varies by risk class | Required for 4+ employees |
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| Contribution | Rate | Notes |
|---|---|---|
| Federal Income Tax | Graduated 10–37% | Per W-4 |
| Social Security | 6.2% | Up to $168,600 (2024) |
| Medicare | 1.45% + 0.9% surtax | Surtax above $200K single |
| RI State Income Tax | 3.75%–5.99% | 3-bracket; top 5.99% above $176,050 single (2024) |
| RI TDI/TCI | 1.1% of wages | Capped at $87,000 wage base (2024); employee-funded entirely |
| Rhode Island Income (Single, 2024) | RI Rate |
|---|---|
| Up to $73,450 | 3.75% |
| $73,451–$176,050 | 4.75% |
| Above $176,050 | 5.99% |
RI withholding remitted to RI Division of Taxation. Annual RI W-3 reconciliation.
Final Pay: Rhode Island requires final pay on the next regular payday. Accrued vacation: RI Payment of Wages Act treats promised vacation as wages.
RI TDI provides up to 30 weeks of partial wage replacement for non-work-related illness or injury. TCI provides up to 6 weeks paid leave to care for a family member or bond with a new child. Both are funded entirely by employee contributions (1.1% of wages capped at the $87,000 wage base in 2024). Benefits: 60% of average weekly wages up to $1,043/week (2024). Rippling manages TDI/TCI withholding and quarterly RIDLT remittances.
Rhode Island’s SUI and TDI taxable wage base is $87,000 for 2024 — one of the very highest in the US. The new employer SUI rate is 1.17%. The high wage base significantly increases both SUI and TDI/TCI contribution burdens.
Rhode Island’s minimum wage is $14.00/hour (January 2024), increasing to $15.00/hour on January 1, 2025.
RI Healthy and Safe Families and Workplaces Act: employers with 18+ employees must provide 40 hours paid sick leave per year (1 hour per 35 hours worked). Employers with under 18 employees must provide unpaid sick leave. Rippling tracks RI sick leave accrual.
