Rhode Island payroll taxes

State income tax: Progressive. Employers withhold using your RI W-4 and the latest Rhode Island withholding tables.
State disability/leave: Employee payroll contributions fund Temporary Disability Insurance (TDI) and Temporary Caregiver Insurance (TCI) up to an annual wage base.
Local income tax: Rhode Island cities/counties do not impose wage-based local income taxes on employees.
Unemployment Insurance (UI): Paid by employers; employees do not pay UI from wages (separate from employee TDI/TCI).
FICA (federal): Social Security and Medicare—see FICA section below.
Federal income tax (FIT): Withheld using IRS rules and your federal Form W-4.
Pre-tax deductions: 401(k), HSA/FSA, and Section 125 premiums can reduce taxable wages (FIT/state and sometimes FICA).
Post-tax deductions: Roth 401(k), garnishments, union dues, and other after-tax items reduce net pay.

How Your Rhode Island Paycheck Works

Start with gross pay (salary or hourly × hours; include overtime where due).
Subtract pre-tax items (401(k), HSA/FSA, cafeteria plans) to find taxable wages.
Apply FICA (Social Security up to the federal cap; Medicare on all wages; Additional Medicare for high earners).
Calculate federal withholding using IRS methods and your W-4 elections.
Calculate Rhode Island state withholding using RI W-4 details and current tables.
Withhold TDI/TCI employee contributions on wages up to the state TDI wage base.
Employer separately pays UI—this does not reduce your check.
Subtract post-tax deductions to reach your net pay.

Rhode Island Income unemployment tax rate — 10 Years Data

Employees do not pay Rhode Island UI from wages. Employers contribute on a taxable wage base at new-employer or experience rates. (TDI/TCI is the employee-paid program shown separately by your payroll system.)

Year	Employee UI Rate	Employee Pays UI?	Employer UI Taxable Wage Base (approx.)	New Employer Rate (typ.)	Experienced Employer Rate Range (approx.)
2016	0%	No	$22,000	~2.9%	~0.9%–9.5%
2017	0%	No	$22,800	~2.9%	~0.9%–9.7%
2018	0%	No	$23,000	~2.9%	~0.9%–9.8%
2019	0%	No	$24,000	~2.9%	~0.9%–9.9%
2020	0%	No	$24,600	~2.9%	~0.9%–10.1%
2021	0%	No	$24,600	~2.9%	~0.9%–10.1%
2022	0%	No	$24,600	~2.9%	~0.9%–10.2%
2023	0%	No	$25,500	~2.9%	~0.9%–10.3%
2024	0%	No	$26,100	~2.9%	~0.9%–10.4%
2025	0%	No	$27,000	~2.9%	~0.9%–10.5%

Rhode Island salary threshold

Rhode Island generally follows federal FLSA white-collar rules. Exempt status requires meeting the current federal salary threshold and applicable duties tests. If either test is not met, overtime is due after 40 hours in a workweek.

Median Household Income — Rhode Island (10 years, current dollars)

Illustrative nominal values showing trend; confirm with the latest American Community Survey for official statistics.

Year	Median Household Income
2015	$60,600
2016	$62,400
2017	$64,000
2018	$66,500
2019	$70,000
2020	$71,700
2021	$79,200
2022	$84,300
2023	$87,400
2024	$89,100

Rhode Island Federal Insurance Contributions Act (FICA)

Social Security: 6.2% employee + 6.2% employer, up to the federal annual wage base.
Medicare: 1.45% employee + 1.45% employer on all wages.
Additional Medicare: 0.9% employee-only on wages above $200,000 (employer remains 1.45%).

Number of cities that have local income taxes

Rhode Island has no wage-based local income taxes on employees. Paychecks typically include federal withholding, Rhode Island state income tax, employee TDI/TCI contributions, FICA, and any voluntary or court-ordered deductions. Local government revenue relies on other taxes and fees, but those are not taken from employee wages as a city income tax.

Local income tax table (employee wage tax)

City/County	Local Income/Wage Tax	Notes
Statewide (Rhode Island)	None	No municipal/county percentage-of-wages income tax on employees

Rhode Island Wage and Hour Laws: Overtime, Pay Frequency

Overtime: Most non-exempt employees earn 1.5× after 40 hours/week (no statewide daily OT rule). Certain industries may have additional rules.
Minimum wage: Rhode Island sets a statewide minimum; verify the rate effective for your pay period.
Pay frequency: Employers must maintain regular, established paydays (weekly/biweekly/semimonthly common) and pay on time; final-pay deadlines apply at separation.
Paid leave: State TDI/TCI programs provide wage replacement for disability and caregiver leave funded by employee payroll deductions.

Additional Rhode Island forms

RI W-4 — Employee’s Rhode Island Withholding Certificate.
Withholding returns — Employer deposit schedule and annual reconciliation with W-2 filing.
UI/TDI Accounts — Employer UI registration and employee TDI/TCI withholding setup.
New Hire Reporting — Report hires/rehires within required timeframes.
Required workplace posters — Wage/hour, TDI/TCI, unemployment, safety, and federal postings.

FAQs — Rhode Island Salary Paycheck Calculator

How do I use a Rhode Island Salary Paycheck Calculator to estimate net pay?

Enter gross pay and frequency, your federal W-4 and RI W-4 details, plus pre-/post-tax deductions. The calculator applies FICA, FIT, Rhode Island state withholding, and TDI/TCI contributions to estimate per-pay and annual take-home.

Why does my Rhode Island paycheck show TDI/TCI?

Rhode Island funds disability and caregiver leave via employee payroll contributions up to a wage base. These appear as separate lines and stop after you reach the annual cap.

Do Rhode Island employees pay Unemployment Insurance from wages?

No. UI is employer-funded. Employees will not see a UI deduction—only TDI/TCI, state income tax, and FICA.

Which form controls my Rhode Island state withholding?

RI W-4. Use it to set filing status, dependents, and any extra state amount. Update after life events or when you have multiple jobs.

Does any Rhode Island city have a local income tax?

No. There are no municipal wage taxes in Rhode Island. Your pay stub typically lists federal, state, FICA, and TDI/TCI lines only.

What salary makes me exempt from overtime in Rhode Island?

Rhode Island generally follows federal FLSA standards. Exempt status requires meeting the current federal salary threshold and the relevant duties tests; otherwise overtime is due after 40 hours/week.

How are bonuses and commissions taxed?

They’re subject to federal supplemental methods, FICA, Rhode Island withholding, and TDI/TCI (until the wage base is met). Enter bonuses as supplemental pay to apply the correct rules.

Can I add extra Rhode Island withholding to each paycheck?

Yes. Request a flat extra amount on RI W-4. Add the same extra in the calculator to preview the impact on take-home and your year-end balance.

How do pre-tax benefits (401(k), HSA, FSA) affect my paycheck?

Pre-tax benefits reduce FIT and Rhode Island taxable wages and sometimes FICA, increasing take-home. TDI/TCI may still apply to those wages depending on plan type.

Are Roth 401(k) contributions pre-tax?

No. Roth contributions are post-tax and do not reduce taxable wages today. Enter them as post-tax deductions in the calculator.

How should I enter overtime and shift differentials?

Add overtime hours and premium rates; the calculator recomputes FICA, FIT, state withholding, and TDI/TCI for that pay period.

What pay frequency should I choose?

Use your employer’s schedule (weekly, biweekly, semimonthly, monthly). The calculator prorates wages and withholdings per period and annualizes statutory caps like Social Security and TDI/TCI wage bases.

Why did my net change mid-year without a raise?

You may have reached the Social Security or TDI/TCI wage bases. Those withholdings stop for the remainder of the year while Medicare continues.

How are tips handled for Rhode Island payroll?

Reported tips are taxable for FIT, FICA, state withholding, and TDI/TCI (until the wage base is reached). Include tips to avoid under-withholding.

Does Additional Medicare tax apply in Rhode Island?

Yes—federally. Employees pay an extra 0.9% above $200,000 in wages; employers do not match it. The calculator adds it automatically when applicable.

Can student employees be exempt from FICA?

Certain student workers at qualifying institutions may be FICA-exempt while enrolled at least half-time. If exempt, remove FICA lines for that job in your estimate.

How do I reflect year-to-date (YTD) wages and taxes?

Enter YTD so the calculator stops Social Security and TDI/TCI at their caps while continuing Medicare and other applicable withholdings.

How are PTO payouts taxed?

PTO payouts are taxable wages subject to FIT, FICA, Rhode Island withholding, and TDI/TCI (until the cap). If paid separately, employers may use supplemental methods.

Can I claim exempt from Rhode Island withholding?

Only if you meet state criteria (e.g., no RI tax liability last year and none expected this year). Otherwise use standard RI W-4 elections or add a specific extra amount.

What if I work in Rhode Island but live elsewhere?

Wages sourced to Rhode Island are generally subject to Rhode Island withholding and TDI/TCI. Your resident state may allow a credit for tax paid to Rhode Island.

How do garnishments affect my paycheck?

Enter court-ordered amounts as post-tax deductions. The calculator subtracts them after taxes. Federal/state limits and employer timelines apply.

How can I avoid a big balance due at year-end?

Increase per-paycheck withholding (federal and state), adjust pre-tax benefits, or make estimated payments. Use the calculator to preview before updating payroll.

Can I compare traditional vs. Roth 401(k) effects on take-home?

Yes—run traditional (pre-tax) and Roth (post-tax) scenarios to see immediate take-home differences and long-term implications.

How do I model a mid-year raise or promotion?

Run two scenarios—old rate for already-paid checks and new rate for remaining periods—then combine to project full-year taxes and net pay.

Rhode Island Salary Paycheck Calculator