State unemployment tax (SUTA)
Rhode Island Department of Labor and Training (DLT), Employer Tax Unit
- Wage base
- $30,800 per employee a year
- New-employer rate
- 1.21%total rate, including the 0.21% Job Development Assessment
- Construction
- No separate rate published
Rhode Island Department of Labor and Training: “The new employer rate will be 1.21 percent for calendar year 2026. This includes the 0.21 percent Job Development Assessment.” DOL’s table shows the 1.00% employment security part, so this site uses the total.
Charged with it
- Job Development Assessment 0.21% — already inside the rate shown.
Per tech, a year 1.21% × $30,800 = $373At the new-employer rate, for a plumber paid the state median ($36.77 × 2,080 h = $76,482). The calculator uses the rate alone.
State pages read