Rhode Island employer payroll tax calculator 2026
Hiring in Rhode Island? New Rhode Island employers pay 1.21% state unemployment tax on the first $30,800 of each employee's wages, on top of the federal 6.2% Social Security, 1.45% Medicare and FUTA. For a $60,000 employee that's about $5,005 a year in employer payroll taxes — $372.68 of it to Rhode Island.
| Wages | $60,000.00 |
| Employer Social Security | $3,720.00 |
| Employer Medicare | $870.00 |
| FUTA (0.6% on $7,000.00) | $42.00 |
| State unemployment insurance (SUI) (1.21% on $30,800.00) | $372.68 |
| Employer payroll taxes | $5,004.68 |
| Total cost before benefits | $65,004.68 |
Per two-week payroll: $2,500.18. Add health insurance, retirement and workers' compensation in the cost of an employee calculator.
Rhode Island unemployment tax (SUTA) for new employers
New employers pay 1.21% in 2026, including the job development assessment. The rate is 1.00% UI + 0.21% job development assessment.
After a few years the state assigns your own rate based on your layoff history; enter it in the calculator once you have it. Your rate also earns the usual federal FUTA credit: pay Rhode Island on time and FUTA is 0.6% on the first $7,000. If Rhode Island ends up a credit-reduction state for the year (the Department of Labor lists them each November), FUTA is higher.
Other Rhode Island payroll programs
- Temporary disability insurance (1.1% of wages up to $100,000) is paid by employees.
What an employee costs in Rhode Island
| Salary | Federal employer taxes | Rhode Island employer taxes | Total cost | Taxes as % of pay |
|---|---|---|---|---|
| $40,000 | $3,102.00 | $372.68 | $43,474.68 | 8.7% |
| $60,000 | $4,632.00 | $372.68 | $65,004.68 | 8.3% |
| $100,000 | $7,692.00 | $372.68 | $108,064.68 | 8.1% |
A year, before benefits. New-employer rates, 5 employees, full FUTA credit.
How much does a $40,000 employee cost in Rhode Island?
About $43,475 a year: the $40,000 salary plus $3,102.00 of federal employer taxes and $372.68 of Rhode Island employer taxes, before benefits. That's $1,672.10 per two-week payroll.
How much does a $60,000 employee cost in Rhode Island?
About $65,005 a year: the $60,000 salary plus $4,632.00 of federal employer taxes and $372.68 of Rhode Island employer taxes, before benefits. That's $2,500.18 per two-week payroll.
How much does a $100,000 employee cost in Rhode Island?
About $108,065 a year: the $100,000 salary plus $7,692.00 of federal employer taxes and $372.68 of Rhode Island employer taxes, before benefits. That's $4,156.33 per two-week payroll.
Both halves of one paycheck
On a $60,000 salary paid every two weeks, the employee sees $12,483 a year taken out of pay — federal income tax, their own Social Security and Medicare and Rhode Island taxes — and takes home $47,517 (single filer, standard W-4). That money is withheld from their wages, not an extra cost to you. On top of the salary, you pay $5,004.68 of employer taxes. See the employee's side line by line in the Rhode Island paycheck calculator.
More employer tools
Cost of an employee (benefits and cost per hour) · Employer payroll tax calculator (all states) · Employer payroll taxes guide
Rhode Island figures checked 2026-09-28 against the state's own publications. Planning estimate, not a payroll return: your rate notice and the state's rules decide the final amount.
Sources
- RI DLT — 2026 tax rates for UI and TDI — UI wage base $30,800; new employer rate 1.21% including the 0.21% job development assessment; TDI 1.1% on $100,000 (checked 2026-09-28)
- IRS Publication 15 (2026), Employer's Tax Guide — 2026 employer Social Security and Medicare rates and wage limits; FUTA
- IRS — FUTA credit reduction — 6.0% FUTA on the first $7,000; usual 5.4% credit; credit-reduction states lose part of the credit
- U.S. Department of Labor — FUTA credit reductions — the list of credit-reduction states for each year (checked 2026-09-28)
Questions
What is the Rhode Island SUTA rate for new employers?
1.21% in 2026 (1.00% UI + 0.21% job development assessment), on the first $30,800 of each employee's wages. New employers pay 1.21% in 2026, including the job development assessment.
What is the Rhode Island unemployment tax wage base for 2026?
$30,800 per employee per year.
How much does it cost to employ someone for $60,000 in Rhode Island?
About $65,005 a year before benefits: $4,632.00 of federal employer taxes and $372.68 for Rhode Island, at the new-employer rate with 5 employees.