Employer Tax Unit

Attention Employers:

Attention Employers! Fourth quarter taxes are due on or before January 31. To avoid overpaying, please check your tax rate PRIOR to paying your quarterly taxes. Your tax rate is located on the TX-17 Quarterly Tax Report mailed to taxpayers every quarter as well as your Notice of Tax Rate received in January. If you use a payroll company, make sure they’re using the correct rate.


Don’t Overpay! Check your Tax Rate Today!!

The primary goal of the Employer Tax Unit is to provide and account for the funding needed to pay Unemployment Insurance benefits to eligible jobless workers, and Temporary Disability Insurance benefits to eligible workers idled by non work-related injury or illness. These programs provide economic stability to workers, families, communities and the Rhode Island economy as a whole.

The Employer Tax Unit processes all Quarterly Tax and Wage Reports (Form TX-17) and accompanying tax payments, submitted by Rhode Island employers. These payments include all required Employment Security, Job Development Fund, Reemployment Fund and Temporary Disability Insurance taxes.

Employment Security Tax

Employers pay this tax to fund benefits for workers during periods of unemployment. Contributions collected from Rhode Island employers under this tax are used exclusively to pay benefits to unemployed workers.

Job Development Fund Tax

Employers pay an assessment of 0.21% to support the Rhode Island Governor's Workforce Board, as well as employment services and unemployment insurance activities. The Governor's Workforce Board assists Rhode Island employers by funding a variety of projects designed to improve and upgrade the skills of the existing workforce. Each employer's Employment Security tax rate is reduced annually by 0.21% to ensure that this program does not result in a tax increase. For information about the Governor's Workforce Board, please visit gwb.ri.gov.

Temporary Disability Insurance Tax

Employees pay this tax through payroll deduction to fund benefits for workers unable to work due to non work-related injury or illness. Employers are responsible for making the required deductions from their workers' earnings and forwarding all TDI withholdings to the Employer Tax Section each quarter along with all required Employment Security, Job Development Fund and Reemployment Fund taxes.

 

The following information is effective for calendar year 2024.

Employment Security

Taxable Wage Base: $29,200 per employee
($30,700 for those employers that have an experience rate of 9.49 or higher)

Employers will be notified in late December of their individual tax rate.

2024 New Employer Rate: 0.79%

Job Development Fund

Taxable Wage Base: $29,200 per employee
($30,700 for those employers that have an experience rate of 9.49 or higher)

Tax Rate: 0.21%

Temporary Disability Insurance

Taxable Wage Base: $87,000 per employee

Tax Rate: 1.2%