Short answer. DLT's UI & TDI quick reference (July 1, 2026): $30,800. The 2027 base hadn't been announced when we checked. New employers pay 1%.
$30,800
taxable wages per employee for 2026 (the 2027 figure isn't out yet)
Unemployment tax at a glance
- 2027 wage base
- Not announced yet
- 2026 wage base
- DLT's UI & TDI quick reference (July 1, 2026): $30,800.
- Other base
- Employers at the highest tax rate: $32,300. DLT quick reference and the DOL table.
- New employer rate
- 1%. DLT: 1.00%, not including the 0.21% Job Development Assessment.
- Rate range
- 0.69%–9.19% (2026). US DOL table, effective January 2026.
- Employee share
- None for unemployment insurance on the pages we read
- Agency
- Rhode Island Department of Labor and Training (DLT)
- Registration
- We didn't find the registration link on the official pages we opened; start from the agency's employer page.
Other amounts on the same official pages
- Temporary disability insurance (TDI): 1.1% up to $100,000 (2026). 1.1% of the first $100,000, deducted from employees' wages (DLT quick reference, July 1, 2026). TDI is disability insurance, not unemployment insurance.
- Job Development Assessment (JDA): 0.21%. 0.21% on top of the UI rate (DLT).
What it costs: an example
Three employees at the new employer rate of 1% on the $30,800 base, with wages paid evenly through 2026. FUTA is 0.6% of the first $7,000. The employee share, if any, isn't included.
| Employee | Annual wages | SUTA | Base reached | FUTA |
|---|---|---|---|---|
| Part time | $12,500.00 | $125.00 | Not reached | $42.00 |
| Around the base | $30,800.00 | $308.00 | Q4 | $42.00 |
| Above the base | $55,000.00 | $308.00 | Q3 | $42.00 |
Total for the three: $741.00 state plus $126.00 federal. Run your own staff in the SUTA and FUTA calculator set to Rhode Island.
Setting up the account for 2027
- Register for an unemployment tax account with the Rhode Island Department of Labor and Training (DLT) after your first payroll in the state.
- Set the 2026 wage base of $30,800 in payroll, and update it when the 2027 figure is published.
- Use 1% until your rate notice arrives; then enter the notice rate for the year.
- Confirm the quarterly report dates with the agency and put them on the calendar.
- Keep each rate notice and wage base change with your payroll records; FUTA's 5.4% credit depends on paying the state tax on time.
Not stated on the official pages we opened: the 2027 wage base, quarterly due dates, the registration link.
Official sources
- Rhode Island DLT: UI & TDI Quick Reference (July 1, 2026)
- US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026
- US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)
- IRS: FUTA credit reduction (page last reviewed September 8, 2026)
General information, not tax or legal advice. Checked November 2026 against the official pages above. States set each employer's own rate every year, and a base or rate can change after we check. Use the rate on your state notice, and confirm with the state agency, your payroll provider or a tax professional before you file. MCC Solutions isn't affiliated with any government agency.
Rhode Island unemployment tax questions
Has Rhode Island announced its 2027 unemployment wage base?
Not on the official pages we opened in November 2026. The 2026 base is $30,800. We show the 2026 base until the state publishes 2027.
What SUTA rate does a new employer pay in Rhode Island?
1%. DLT: 1.00%, not including the 0.21% Job Development Assessment. On a full $30,800 base that's $308.00 per employee for the year.
Are there other Rhode Island employer assessments on the same wages?
Job Development Assessment (JDA): 0.21%. 0.21% on top of the UI rate (DLT).
What is the range of Rhode Island unemployment tax rates for 2026?
0.69%–9.19% of taxable wages. US DOL table, effective January 2026. An established employer's own rate is on the notice the state mails each year; at the top rate one employee on a full $30,800 base costs $2,830.52.
Does every Rhode Island employer use the same wage base?
No. Employers at the highest tax rate use $32,300. DLT quick reference and the DOL table.
Compare every state: SUTA wage base by state 2027 · Pennsylvania SUTA 2027 · South Dakota SUTA 2027