Quick Facts
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $16.00/hr | $16/hr (2026) |
| Pay Frequency | Weekly | |
| Overtime Rules | 1.5x after 40 hrs/week; live-in exempt | |
| Record Retention | 3 years |
State Income Tax
Withholding Form: RI W-4
Unemployment Insurance
Registration: Register online
Paid Sick Leave
Accrual Rate: 1hr/35hrs worked
Annual Cap: 40 hrs
1hr/35hrs; up to 40 hrs/year
New Hire Reporting
Special Requirements
14-day new hire reporting (most states allow 20 days); written hire notice required
Required Forms
Form RI W-4
Rhode Island state income tax withholding form
Purpose: Employee completes for state tax withholding
Key Deadlines
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 14 days of hire | Report new employees within 14 days to the state | at-event |
State Agencies
Sources
Frequently asked
- Do I owe nanny tax in Rhode Island?
- If you pay a household employee $3,000 or more in 2026, you owe federal FICA (Social Security and Medicare). If you pay $1,000 or more in any calendar quarter, you owe FUTA. Rhode Island state unemployment kicks in once you exceed the state's wage threshold — typically the first $30,800 of wages.
- What is the Rhode Island SUI rate for a new household employer?
- New household employers in Rhode Island start at 1.21%, applied to the first $30,800 of each employee's wages per year. Your rate can change once the state assigns you an experience rating, usually after 2–3 years.
- Does Rhode Island require State Disability Insurance (SDI)?
- Yes. Rhode Island requires SDI contributions: 1.1% (employee-paid). SDI funds short-term disability benefits for employees who can't work due to non-work-related illness or injury.
- How much state income tax do I withhold for a Rhode Island nanny?
- Rhode Island uses progressive tax brackets. Your employee's state income tax withholding depends on their expected annual wages and filing status per their state withholding certificate. CareTax's calculator handles bracketed withholding automatically for every pay run.
- What forms do I need to file for a household employee in Rhode Island?
- Federally: Schedule H (filed with your personal Form 1040), W-2 and W-3 (given to your employee and filed with the SSA), and quarterly EFTPS deposits if your liability exceeds $1,000/year. In Rhode Island: new-hire reporting, quarterly SUI filings, and any required state income tax withholding returns. CareTax generates all federal reference documents and points you to the Rhode Island state portals.