Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 55 - Personal Income Tax
Part 10 - Employers Withholding (280-RICR-20-55-10)
Section 280-RICR-20-55-10.7 - Computation of Withholding
Universal Citation: 280 RI Code of Rules 20 55 10.7
Current through March 20, 2024
A. An employer shall withhold using the current Rhode Island withholding rate which is set by the Tax Administrator and apply it to the employee's wages for each payroll period.
1. A table or percentage method of
withholding similar to that allowed by Federal law may be periodically provided
by the Division of Taxation for the employers wishing to use such a
method.
B. Bonuses, Commissions and Special Situations.
1. If
supplemental wages, such as bonuses, commissions, overtime pay or back pay are
paid, the employer should follow the Federal method for determining the
additional withholding tax.
2. The
employer should apply the current Rhode Island withholding rate to the
employee's additional wages for each payroll period.
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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