Rhode Island Payroll Tax Calculator 2026

Employers in Rhode Island are subject to four main payroll taxes: Social Security (6.2% on wages up to $176,100 in 2025), Medicare (1.45% on all wages), FUTA (effectively 0.6% on the first $7,000 per employee after the standard state credit), and Rhode Island SUTA (State Unemployment Tax).

Rhode Island has a SUTA wage base of $29,200 for 2025. This means employers pay SUTA tax on the first $29,200 of each employee's annual wages. The average new employer rate is approximately 1.1%, though your actual rate depends on your experience rating (claims history).

Rhode Island's SUTA wage base of $29,200 is moderate compared to other states. Employers pay SUTA on wages up to this threshold per employee per year, after which no additional SUTA is due.

Remember that employees also pay their share of FICA taxes (6.2% Social Security and 1.45% Medicare) which you withhold from their wages. The payroll tax calculator above focuses on the employer-side costs, which are an additional expense on top of the wages you pay.

As an employer in Rhode Island, you are also required to withhold state income tax from employee wages. Rhode Island has progressive income tax brackets. State income tax withholding is the employee's obligation, not an additional employer cost, but you must calculate and remit it correctly.