--- title: "Rhode Island SUTA 2027: $30,800 Wage Base, 1% New Rate | MCC" description: "Rhode Island SUTA 2027: wage base $30,800 (2026; 2027 not announced), new employer rate 1%. Worked example and official sources." url: "https://mcc-solutionsnj.com/bookkeeping/suta-rhode-island-2027" --- Free guide · State payroll tax # Rhode Island unemployment tax for 2027: wage base and new employer rate The taxable wage base, the starting rate, the report dates and a worked example, from the state's official pages. [![Intuit ProAdvisor Gold tier badge](/img/credentials/intuit-proadvisor-gold.png)](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77)Gold tier in Intuit's ProAdvisor program. [See my Intuit listing](https://proadvisor.intuit.com/app/accountant/search?searchId=matthew-coleman77) Keeping your own books? Tallyfinch does invoices, bank import and reports on your computer. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) **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 DLT's FAQ says to call the Employer Registration Unit at (401) 574-8700, option 1, with the business name, address and federal ID number; it gives no online link. ## 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. Hiring in another state? [Employer registration in Rhode Island, done for you](/bookkeeping/out-of-state-employer-registration), or [a free bookkeeping health check](/bookkeeping/health-check). | 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](/bookkeeping/suta-futa-cost-calculator?state=ri). ## Quarterly reports and payments | Quarter | Wages paid | Due | | --- | --- | --- | | Q1 | January–March | April 30 | | Q2 | April–June | July 31 | | Q3 | July–September | October 31 | | Q4 | October–December | January 31 (next year) | DLT: quarterly taxes are due the last day of the month after the quarter (January 31, April 30, July 31, October 31). ## 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. - Put the four report dates (April 30, July 31, October 31, January 31) 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 registration link, the 2027 wage base. ## Official sources - [Rhode Island DLT: UI & TDI Quick Reference (July 1, 2026)](https://dlt.ri.gov/sites/g/files/xkgbur571/files/2026-06/7.1.26%20UI%20%26%20TDI%20Quick%20Reference.pdf) - [Rhode Island DLT: Frequently asked employer tax questions](https://dlt.ri.gov/employers/employer-tax-unit/frequently-asked-employer-tax-questions) - [US Department of Labor: Significant Provisions of State Unemployment Insurance Laws, effective January 2026](https://oui.doleta.gov/unemploy/content/sigpros/2020-2029/January2026.pdf) - [US Department of Labor: FUTA Credit Reductions (page updated September 11, 2026)](https://oui.doleta.gov/unemploy/futa_credit.asp) - [US Department of Labor: 2026 State Unemployment Insurance Trust Fund Solvency Report (February 2026)](https://oui.doleta.gov/unemploy/docs/trustFundSolvReport2026.pdf) - [IRS: FUTA credit reduction (page last reviewed September 8, 2026)](https://www.irs.gov/businesses/small-businesses-self-employed/futa-credit-reduction) 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). **When are Rhode Island quarterly unemployment reports due?** first quarter April 30, second quarter July 31, third quarter October 31, fourth quarter January 31. DLT: quarterly taxes are due the last day of the month after the quarter (January 31, April 30, July 31, October 31). **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](/bookkeeping/state-unemployment-tax-wage-base-2027) · [Pennsylvania SUTA 2027](/bookkeeping/suta-pennsylvania-2027) · [South Carolina SUTA 2027](/bookkeeping/suta-south-carolina-2027) Tallyfinch ### Books you keep on your own computer Tallyfinch does invoices, bills, bank import, reconciliation and the main reports, in a file you own. $99 once, then $5 a month for updates; the app keeps working if you stop the plan. It does not do payroll or sales tax filing. The free download records up to 60 entries. [See Tallyfinch](/bookkeeping/mcc-books-downloadable-bookkeeping-software) [Download it free](/tools/pro/trial/mccBooks) [Compare the three apps](/software) ## Want payroll taxes handled for you? [See bookkeeping services](/bookkeeping/)[Call (908) 444-6373](tel:+19084446373)