Statement of earnings
On every regular payday, show hours worked and all deductions from gross earnings with an explanation of each. Commercial-construction employers must also show the regular hourly rate.
See details →RHODE ISLAND PAYROLL RESOURCES · RI · REVIEWED 2026-10-03
Rhode Island Payroll &
Pay Statement Guide
Review Rhode Island’s payday statement-of-earnings rule, the new-hire notice that took effect in 2026, TDI/TCI employee contributions, 2026 unemployment figures, and official employer resources. Run payroll for a small team and get employee statements from every calculated run.
Every regular paydayRhode Island requires a statement of hours worked and all deductions, with an explanation of each deduction.
New-hire notice since January 1, 2026Employers must give each new employee a single written notice of key pay terms and keep a signed copy.
Reviewed 2026-10-03Checked against current Rhode Island government sources.
AT A GLANCE
What distinguishes Rhode Island pay-period records
Under R.I. Gen. Laws § 28-14-2.1, every employer must furnish each employee, on every regular payday, a statement of the hours worked during the pay period (with a limited exception for employees described in § 28-12-4.3) and a record of all deductions made from gross earnings during the pay period together with an explanation of the basis or reason for each deduction. Employers engaged only in commercial construction must also show the employee’s regular hourly rate. The statement may be furnished electronically, but the employer must provide a printed or handwritten record at no cost when the employee provides written authorization.
State income tax withholding
Use the Rhode Island Division of Taxation’s 2026 Employer’s Income Tax Withholding Tables together with each employee’s Form RI W-4.
View 2026 withholding tables →TDI/TCI employee contribution
For 2026, the TDI/TCI contribution rate is 1.1% of wages up to a $100,000 taxable wage base, paid by employees through payroll deduction. The 2026 maximum contribution is $1,100.
View 2026 UI and TDI rates →Unemployment insurance
For 2026, the UI taxable wage base is $30,800 for most employers and $32,300 for employers at the highest rate. The new-employer rate is 1.21%, including the Job Development Assessment.
View 2026 UI and TDI rates →STATE PAYROLL OVERVIEW
What makes Rhode Island different from other pay-statement jurisdictions
Rhode Island’s payday statement focuses on hours and deductions. The deduction record must explain the basis or reason for each deduction rather than simply listing amounts. The statute does not expressly list gross pay, net pay, or pay-period dates, although a complete statement is good practice. Employers must keep accurate records of hours worked and wages paid for at least three years under § 28-14-12.
Beginning January 1, 2026, amendments to § 28-14-12 require every employer, regardless of size, to give each new employee at the start of employment a single written notice in English covering items such as the rate and basis of pay, allowances claimed, leave, holiday, and hours policies, employment status and minimum-wage or overtime exemption status, permitted deductions, the pay period, regular payday, and first payday, and the employer’s names, address, and telephone number, and to keep a copy signed by the employee. DLT publishes a tracking checklist but states that the checklist is not the notice itself. The new-hire notice is separate from the payday statement and should not be merged into the statement’s field list.
Rhode Island is one of the few states with a mandatory employee-paid temporary disability program. TDI and Temporary Caregiver Insurance (TCI) are funded through a single 1.1% employee deduction for 2026 on wages up to $100,000. Rhode Island’s minimum wage is $16.00 per hour for 2026, scheduled to rise to $17.00 on January 1, 2027.
PAYROLL REQUIREMENTS CHECKLIST
The Rhode Island requirements checklist
When a statement is required
Furnish the statement on every regular payday under § 28-14-2.1.
Information to include
Show hours worked during the pay period (except for employees described in § 28-12-4.3) and all deductions from gross earnings, explaining the basis or reason for each. Employers engaged only in commercial construction must also show the regular hourly rate.
Electronic delivery
Electronic statements are permitted. When the employee provides written authorization, provide a printed or handwritten record at no cost.
Other employer obligations
Give and retain the signed new-hire notice, withhold TDI/TCI, apply state withholding, unemployment contributions, workers’ compensation, and the 2026 minimum wage, and keep hours and wage records for at least three years.
PAYROLL RECORDS IN PRACTICE
How Rhode Island treats the statement after payday
Electronic with a paper option
Rhode Island allows electronic statements without stated advance consent, but the employee may obtain a printed or handwritten record at no cost by providing written authorization.
Records and signed notices
Keep accurate records of hours worked and wages paid for at least three years, and keep the signed copy of each new-hire notice.
USE THE 2026 RHODE ISLAND TABLES — AND SEPARATE TDI
Use Rhode Island’s 2026 withholding tables and TDI rate
Rhode Island withholding depends on Form RI W-4, wages, and payroll frequency, using the Division of Taxation’s 2026 tables. TDI/TCI is a separate employee deduction at 1.1% of wages up to $100,000 for 2026. Show income tax and TDI/TCI as separate deductions.
2026 UI and TDI Tax Rates
2026 TDI/TCI rate, wage base, and maximum contribution; 2026 UI wage bases and new-employer rate.
View source →LOCAL CONSIDERATIONS
Rhode Island payroll is driven mainly by state rules
The primary sources reviewed for this page did not identify a municipal wage-withholding tax or local minimum-wage ordinance that changes payroll calculations in Providence, Warwick, Cranston, or Pawtucket.
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Providence, Warwick, and CranstonApply the statewide statement, new-hire notice, minimum-wage, TDI/TCI, withholding, and unemployment rules.
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Massachusetts and Connecticut commutersEmployees who live or work across state lines can create multi-state withholding and leave-program questions. Track residence and work location.
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Commercial construction employersEmployers engaged only in commercial construction must show the regular hourly rate on the payday statement.
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Weekly payRhode Island generally requires weekly pay, with exceptions for employees whose compensation is fixed at a longer-period rate and for employers approved for an alternative schedule. Confirm the pay schedule before setting statement periods.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Rhode Island payroll records
1Confirm onboardingGive the 2026 new-hire notice at the start of employment and keep the signed copy.›
2Enter payroll detailsAdd hours, wages, deductions with explanations, and RI W-4 information.›
3Apply withholding and TDIUse the 2026 tables and the 1.1% TDI/TCI rate up to $100,000.›
4Generate the statementComplete the Pay Run and furnish hours and explained deductions, plus the regular rate for commercial construction.›
5Retain recordsKeep hours and wage records for at least three years.›
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OFFICIAL RHODE ISLAND SOURCES USED FOR THIS PAGE
Official Rhode Island sources used for this page
01
Rhode Island General Laws · § 28-14-2.1
Primary authority for the payday statement of hours and deductions and electronic delivery.
02
Rhode Island General Laws · § 28-14-12
Three-year retention of hours and wage records; amended by 2025 legislation (S 0070 Sub A / H 5679 Sub A) to add the new-hire notice effective January 1, 2026. If the online compilation does not yet display the amendment, keep the link and rely on the DLT checklist below for the notice items.
03
Rhode Island Department of Labor and Training · Employee Notice of Employment Information Checklist
DLT’s tracking checklist for the § 28-14-12 new-hire notice. DLT states that the checklist is not itself the required notice.
04
Rhode Island Department of Labor and Training · 2026 UI and TDI Tax Rates
2026 UI wage bases, new-employer rate, TDI/TCI rate, and wage base.
05
Rhode Island Division of Taxation · 2026 Withholding Tables
Current employer withholding tables.
06
Rhode Island Department of Labor and Training · Workers’ Compensation for Employers
Coverage requirement for employers with one or more employees.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Rhode Island sources and is periodically reviewed against current agency guidance. We use the Rhode Island General Laws, Department of Labor and Training UI, TDI, and workers’ compensation materials, and Division of Taxation withholding publications whenever available.
FREQUENTLY ASKED QUESTIONS
Rhode Island pay-statement FAQ
What must a Rhode Island payday statement show?
Hours worked during the pay period (with a limited exception) and all deductions from gross earnings, with an explanation of the basis or reason for each. Commercial-construction employers must also show the regular hourly rate.
Can Rhode Island pay statements be electronic?
Yes. When the employee provides written authorization, the employer must provide a printed or handwritten record at no cost.
What is the Rhode Island new-hire notice?
Since January 1, 2026, every employer must give each new employee a single written notice in English of key pay terms at the start of employment and keep a copy signed by the employee.
How much is Rhode Island TDI/TCI in 2026?
1.1% of wages up to $100,000, paid by employees. The maximum 2026 contribution is $1,100.
What are Rhode Island’s 2026 unemployment figures?
The taxable wage base is $30,800 for most employers ($32,300 at the highest rate), and the new-employer rate is 1.21%, including the Job Development Assessment.
Does workers’ compensation apply to a one-employee Rhode Island business?
Generally, yes. With limited exceptions, employers with one or more employees must carry workers’ compensation insurance.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a Rhode Island Pay Run, review hours, explained deductions, and TDI before completion, and keep the applicable Rhode Island sources with your payroll workflow.