Section 280-RICR-20-55-10.7 - Computation of WithholdingA. 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.280 R.I. Code R. § 280-RICR-20-55-10.7
Amended effective 3/2/2020