Rhode Island (RI) – 2017

Rhode Island

Minimum WageRhode IslandFederal
Minimum Wage$9.60$7.25
Minimum Cash Wage (Tipped Employee)$3.89$2.13
Maximum Tip Credit$5.71$5.12
Youth Minimum Wage$8.64$4.25
State Income TaxRhode IslandFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate5.99%
Unemployment InsuranceRhode IslandFederal
Maximum 2017 Taxable Earnings (Insert Comment)$22,400 Tier I Employers (Increased from $22,000 in 2016)
Employee 2017 DeductionNone
Employer 2017 Tax Rates0.99 – 9.59% (Plus 0.21% job development assessment)
Standard 2017 New Employer Rate1.83% (Plus 0.21% job development assessment)
Voluntary Contribution PermittedYes
Disability InsuranceRhode IslandFederal
Maximum 2017 Taxable Earnings$68,100 (Increased from $66,300 in 2016)
Employee 2017 Tax Rate1.2% (Unchanged from 2016)
Employer ContributionNone

Federal (FED) – 2017

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
FICA (MEDICARE)Federal
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.9%
Employee / Employer Tax Rate (Unchanged from 2016)1.45%
Maximum Taxable EarningsNo Limit
FICA (SOCIAL SECURITY)Federal
Employee / Employer Tax Rate (Unchanged from 2016)6.2%
Maximum Taxable Earnings (Increased from $118,500 in 2016)$127,200
FUTA (EMPLOYER-PAID)Federal
Normal Net Tax0.6%
Maximum Credit5.4%
Percent of Taxable Wages6.0%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2016)$1,000
Family Contribution Limit (Employee / Employer) (Unchanged from 2016)$6,750
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,350 in 2016)$3,400
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2016)39.6%
Flat rate withholding method (Unchanged from 2016)25%

Rhode Island State Resources

Need a Tax Form?

You can download some of the most common tax related forms here.