Rhode Island employer tax information
About Rhode Island employer tax information
With Square, you can run payroll, pay your taxes and stay ahead of the compliance to focus on running your business. This guide is intended for your state taxes only. It’s important to note that laws vary by jurisdiction, and this guide does not attempt to address all jurisdictions or federal taxes — for example, counties or cities often have requirements that differ from federal and state law.
Before you begin
To sign up for Square Payroll in Rhode Island, you must be registered with the Rhode Island Department of Revenue and the Rhode Island Division of Taxation so we can pay and file your state taxes.
The Rhode Island Division of Taxation typically requires employers to file and pay unemployment taxes starting in the quarter that wages are first paid. If you become liable for unemployment taxes and register an account in a later quarter, it may be necessary to file these taxes retroactively. Visit the Rhode Island website or contact the RI Division of Taxation directly to determine your requirements and ensure any outstanding tax filings are completed promptly to avoid penalties.
For Rhode Island Department of Revenue, you need your:
Rhode Island Withholding Account Number (11 digits)
For Rhode Island Division of Taxation, you need your:
Rhode Island UI Account Number (10 digits)
Rhode Island Employment Security Tax Rate
Rhode Island payroll tax details
Square Payroll processes the following per the frequency for the listed state agencies.
Rhode Island Department of Revenue
Withholding Tax Payment: processes after every pay run
Reconciliation of Personal Income Tax Withheld (RI W-3): processes annually
Wage and Tax Statement (W-2): processes annually
Rhode Island Division of Taxation
Quarterly Tax and Wage Report (TX-17): processes quarterly
Rhode Island State Directory of New Hires
New Hire Report: processes as needed
Make Rhode Island payroll tax payments
To make Rhode Island withholding tax payments, you must be registered online with the State of Rhode Island Division of Taxation (DOT), have a file number (a number the RI Department of Revenue uses to identify business tax accounts), and a Federal Identification Number.
To pay online, pay through the DOT.
To pay by mail, if you choose to report quarterly wages using DOT’s paper form, you are responsible for calculating taxes owed as well as submitting payment by mail. Mail paper quarterly reports and payments to:
Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908
For additional information, contact the Department of Taxation line at 401-574-8935 or visit their website.
To make Rhode Island unemployment tax payments, you will need to register online with the State of Rhode Island Division of Taxation (DOT), have a file number (a number the RI Department of Revenue uses to identify business tax accounts), and a Federal Identification Number.
To pay online, pay through the DOL website. Visit the Rhode Island DOL website for information and instructions for setting up your account.
To pay by mail, you are responsible for calculating taxes owed as well as submitting payment by mail if you choose to report quarterly wages using DOT’s paper form. Mail paper quarterly reports and payments to:
Division of Taxation - Employer Tax Section
One Capitol Hill STE 36
Providence, RI 02908 - 5829
For additional information or assistance, you can call the RI Department of Taxation, Employer Tax Section at 401-574-8700.
Make Rhode Island payroll withholding tax filings
Rhode Island W-3s are due by the last day of January for the preceding calendar year. W-2s must be accompanied by Form RI W-3, Reconciliation of Personal Income Tax Withheld. File W-3s for all employees working in Rhode Island.
To file online, log in to RI Business Tax Filings and create an account if you have not yet done so.
To file by mail, download Form RI W-3 and include the completed form with your W-2s. If you submit W-2 information electronically no paper reconciliation form is required.
For questions about withholding, contact the Rhode Island Department of Revenue, Department of Taxation at 401-574-8935 or visit their website.
Make unemployment insurance tax filings in Rhode Island
Unemployment tax reports and payments are due by the last day of the month following the end of the calendar quarter (e.g., on April 30th for the first quarter):
To file online use the Rhode Island Division of Taxation website.
To file by mail, download Form TX-17-18 and include the completed form with a check for any payments due.
You must file quarterly returns even if no contributions are due. As long as you have an active unemployment insurance account, you must file reports every quarter by the due date. If you are liable for unemployment insurance taxes for any part of a calendar year, you are liable for the entire year and must file quarterly reports for the entire year.
If you believe your business no longer meets the qualifications for unemployment insurance tax, you must notify the Rhode Island Division of Taxation. In such cases, you must continue to file quarterly contribution and wage reports until you are notified that your account has been made inactive. You will be subject to a penalty if you fail to file.
For more information on state unemployment taxes, contact the Rhode Island Division of Taxation at 401-574-8700 or visit their website.
Find your Rhode Island tax account numbers
If you are a new business, register online with the RI Department of Revenue. The first 9 digits of your new account number should match your federal EIN.
If you already have a Rhode Island Withholding Account Number, you can find it on previous correspondence from the RI Department of Revenue or by contacting the agency at 401-574-8829.
If you are a new business, register online with the RI Division of Taxation to retrieve your number and tax rate. Square Payroll automatically assesses the Job Development Fund (JDF) and Temporary Disability (TDI) tax rates and should not be included in the Employment Security Tax Rate you enter under your Tax Info in your Square Dashboard.
If you already have a RI UI Account Number and Employment Security Tax Rate, you can find this on the Notice of Tax Rate mailed by the RI Division of Taxation each year. If you’re unsure, contact the agency at 401-574-8700 or via email. Square Payroll automatically assesses the Job Development Fund (JDF) and Temporary Disability (TDI) tax rates and should not be included in the Employment Security Tax Rate you enter in your Tax Info in your Square Dashboard.