§ 28-40-1. Amount of employee contributions — Wages on which based. (a) The taxable wage base under this chapter for each calendar year shall be equal to the greater of thirty-eight thousand dollars ($38,000) or the annual earnings needed by an individual to qualify for the maximum weekly benefit amount and the maximum duration under […]
§ 28-40-10. Priority of contributions in insolvency or bankruptcy. In the event of any distribution of an employer’s assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, contribution payments then or subsequently due shall have the […]
§ 28-40-11. Determination of unreported contributions due. If an employer for any reporting period fails to make any report used for the purpose of determining the amount of contributions payable under chapters 39 — 41 of this title at the time and in the manner required by the prescribed rules and regulations, or if those […]
§ 28-40-12. Civil action to recover contributions. If any employer fails to make any payment of contributions or interest on them at the time and in the manner required by the prescribed rules and regulations, the amount of contributions so due shall be collected by civil action. All civil actions shall be instituted in the […]
§ 28-40-13. Representation of director in civil actions. In any civil action brought to enforce chapters 39 — 41 of this title, the director may be represented by any qualified attorney whom the director has designated and employed for this purpose or, at the director’s request, by the attorney general. History of Section.P.L. 1942, ch. […]
§ 28-40-14. Contributions as debt to state — Lien on real estate. (a)(1) The amount of any contributions, interest, and penalties imposed upon any employer under this chapter shall: (i) Be a debt due to the state; (ii) Constitute a trust fund for the state until paid to the director; (iii) Be recoverable at law […]
§ 28-40-15. Notice of transfer of business — Contributions due immediately. The sale or transfer by any employer other than receivers, assignees under a voluntary assignment for the benefit of creditors, trustees in bankruptcy, or public officers acting under judicial process, of the major part in value of the assets of that employer otherwise than […]
§ 28-40-16. Collection powers. (a) The director shall have, for the collection of the contributions imposed by this chapter, all powers as are prescribed for collection of contributions in this title. The director may require any person subject to the taxes imposed by this chapter to file with him or her a bond, issued by […]
§ 28-40-17. [Repealed.] History of Section.P.L. 1942, ch. 1200, § 11; P.L. 1956, ch. 3664, § 1; G.L. 1956, § 28-40-17; P.L. 1958, ch. 191, § 1; P.L. 1976, ch. 140, § 7; Repealed by P.L. 1985, ch. 281, § 4, effective June 19, 1985.
§ 28-40-18. Waiver of contributions and interest under one dollar. If the total amount due to the department of labor and training from an employer in contributions and/or interest for any period is less than one dollar ($1.00), this amount shall not be assessed. History of Section.G.L. 1956, § 28-40-18; P.L. 1958, ch. 185, § […]
§ 28-40-2. Exemption of employee dependent on spiritual healing. An employee who adheres to the faith or teachings of any church, sect, or denomination and in accordance with its creed, tenets, or principles, depends for healing upon prayer or spiritual means in the practice of religion, shall be exempt from chapters 39 — 41 of […]
§ 28-40-2.1. Exemption of minors fourteen (14) and fifteen (15) years of age. Minors fourteen (14) and fifteen (15) years of age shall be exempt from chapters 39 — 41 of this title. History of Section.P.L. 1991, ch. 125, § 1.
§ 28-40-2.2. Exemption of certain persons with disabilities. Disabled persons employed through a “supported employment” program as described in the federal Rehabilitation Act amendments of 1992 (see 29 U.S.C. § 701 et seq.) and who are ineligible to receive temporary disability benefits because their pay is too low may elect to be exempt from the […]
§ 28-40-3. Withholding and disposition of contributions. Each employer shall withhold in trust contributions from the wages of his or her employees at the time those wages are earned or paid; shall show the deduction on his or her payroll records; and shall furnish to the employer’s employees any evidence of the deduction as the […]
§ 28-40-3.1. Contributions held in trust for state. (a) All contributions withheld by any employer from employees in accordance with the provisions of this chapter, and all contributions withheld by any employer from employees under color of those provisions, shall constitute a trust fund for the state until paid to the director. (b) That trust […]
§ 28-40-3.2. Notice to segregate trust funds. If the director believes that the payment to the state of the trust fund established under § 28-40-3.1 will be jeopardized by delay, neglect, or misappropriation, he or she shall then notify the employer that the trust fund shall be segregated, and be kept separate and apart from […]
§ 28-40-3.3. Penalty for misappropriation. Any employer and any officer, agent, servant, or employee of any corporate employer responsible for either the withholding or payment of contributions, who appropriates or converts the contributions withheld to his or her own use or to any use other than the payment of the contributions, to the extent that […]
§ 28-40-3.4. Setoff for delinquent contributions. If the director determines that any individual, or employing unit or its agent, has failed or refused to transmit contributions withheld from the wages of employees in accordance with chapters 39 — 41 of this title, the director shall notify the state controller of this delinquency. The state controller, […]
§ 28-40-4. Employer’s liability for contributions not withheld. If any employer fails to deduct the contributions of any of the employer’s employees at the time their wages are paid or fails to make a deduction at the time wages are paid for the next succeeding payroll period, the employer alone shall subsequently be liable for […]
§ 28-40-5. Adjustment of erroneous deductions or payments. If more or less than the correct amount of contributions imposed under §§ 28-40-1 — 28-40-4 is paid with respect to any wage payments, then, under prescribed regulations, proper adjustments with respect to the contributions shall be made, without interest, in computing contributions next due and payable […]
