Rhode Island § 28-40-4 § 28-40-4. Employer's liability for contributions not withheld.

Rhode Island Statutes

§ 28-40-4 — § 28-40-4. Employer's liability for contributions not withheld.

Rhode Island § 28-40-4

Title 28Labor and Labor Relations

Ch. 28-40Temporary Disability Insurance â€” Contributions

This text of Rhode Island § 28-40-4 (§ 28-40-4. Employer's liability for contributions not withheld.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 28-40-4 (2026).

Text

§ 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 those contributions, and, for the purposes of §§ 28-39-23 — 28-39-32 and 28-40-9 — 28-40-16 those contributions shall be treated as employers' contributions required from him
            or her.
         

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§ 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 those contributions, and, for the purposes of §§ 28-39-23 — 28-39-32 and 28-40-9 — 28-40-16 those contributions shall be treated as employers' contributions required from him or her.

Legislative History

P.L. 1942, ch. 1200, § 4; P.L. 1946, ch. 1744, § 3; P.L. 1947, ch. 1923, art. 2, § 5; P.L. 1949, ch. 2176, § 1; P.L. 1951, ch. 2828, § 1; G.L. 1956, § 28-40-4.